Taxand Romania discusses amendments to Order no. 3841/2015 regarding the approval of the model and content of form (088).
Order of the president of National Agency for Fiscal Administration no. 2048/2016 published in the Official Gazette no. 533 of 15 July 2016
The present order amends the model and content of form (088) “Affidavit concerning the evaluation of the intention and capacity to perform economic activities which involve operations in the field of VAT”
The new form provides for certain amendments, as follows:
The situation in which taxpayers are required to fill in and submit the 088
The volume of required information
The number of document types required to be attached
The form will be filled in and submited by VAT registered taxpayers following the request of the relevant tax authorities, in case of fiscal risk
The analysis with respect to the fiscal risk will be performed by a software application developed at central level, based on the criteria established by the central tax authority
The present order enters into force within 15 days from the publication in the Official Gazette
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Taxand's Take
Taxpayers in Romania should take note of these updates to ensure they remain compliant.
