The present order approves the model and content of the following forms:
• 090 “Fiscal registration statement / Mentions statement for nonresident taxpayers settled in the Community, which are registered directly”, code MFP 14.13.01.10.11 / n;
• 091 ” Registration statement for VAT purposes / Mentions statement for other persons who perform intra-Communitarian acquisitions or services, code MFP 14.13.01.10.11 / a;
093 ” Registration statement for VAT purposes / Mentions statement for taxable persons with the economic activity premises outside Romania, but are settled in Romania through fixed premises (093), code MFP 14.13.01.10.11/sf
094 “Statement of turnover for taxable persons for whom the fiscal period is the calendar quarter and who have not made acquisitions of intra-communitarian goods in the previous year, code MFP 14.13.01.10.11 / t.
The 091 statement is filled in by taxable persons who have the premises of the economic activity in Romania and the non-taxable legal persons settled in Romania, unregistered for VAT purposes and who are not required to register, in the following conditions:
• prior to the intra-communitarian acquisition if the acquisition value exceeds the ceiling for the intra-communitarian acquisitions in the calendar year in which it occurs;
• before the carrying out of the service when intra-communitarian services are being carried out which occur in another member state, for which the beneficiary is obliged to pay taxes;
• before receiving an intra-communitarian service when it is received from a provider, the taxable person settled in another Member State, services for which is obliged to pay taxes in Romania
The 094 statement is filled in by taxable persons registered for VAT purposes who have used the quarter as fiscal period in the previous year, who have not made acquisitions of intra-communitarian goods and who do not exceeded the limit of 100,000 euros, whose equivalent in RON is calculated at the current exchange rate from December 31 of the previous year.
Attention, the turnover determination also includes the invoices issued for paid or unpaid advances as well as other invoices issued before the date of the supply.
This statement is submitted to the competent fiscal authority, until January 25 inclusively, for the previous year.
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