Order no 112/2015 approving the model and content of certain fiscal forms used by taxable persons for value added tax purposes, was published into Official Gazette no 40/16.01.2015.

Order approves the model and content of:

– Form (098) “Application to register for value added tax purposes;
– Form (088) “Affidavit for assessing the intent and ability to carry out economic activities involving transactions within the VAT scope.

Norms of Form 098 details the registration procedure for VAT purposes in cases in which the company estimates that exceeds the exemption threshold of 220,000 lei starting its registration.

Form 088 provides economic criteria that should be met by a taxable person to justify the performance of economic activities within the WATT scope.

The Form is submitted at the request of the competent tax authorities, in situations such as:

– change of registered office;
– change of administrators and / or associates.

Taxable persons who apply for registration for VAT purposes since their inception submit forms 098 and 088 on the same day with the application for registration in the Trade Register Office.

Form 088 is structured as a questionnaire with 18 questions that will help the tax authorities to assess taxpayers intention and ability to carry out economic activities involving operations within the VAT scope.

Questions include among other things details aboout:

– shareholders / administrators (eg. education / profession of administrators, are shareholders / administrators of other companies that have debts to the state budget, do they have offenses in their fiscal record, details about gross income made by administrators in the last 12 months;

– registered office, tax domicile, secondary offices.

Order comes into force starting on 1 February 2015.