The new Form 088 should apply beginning with July 2016, have informed ANAF representatives. We present two important changes. The number of documents to be annexed is reduced from 11 to 4. The documents regarding registered office, secondary offices, tax domicile, employment contracts, income statements, statement of account, diploma are eliminated.
The second significant change is that although the number of questions is reduced to 13, new requirements / questions about investment plans, assets, customers / suppliers, bank accounts, nature of supplies / acquisitions, countries of destination, estimated value of VAT on purchases/deliveries are introduced.
What are the main changes?
1. What are the new questions / requirements?
It is introduced a section that allows the legal representative of the taxable person to declare whether the company is / is not in insolvency proceedings. Data on associates and / or administrators will be filled in by the associates and / or administrators who met this quality at the moment of the beginning of the insolvency procedure.
It is introduced the requirement to describe in detail the economic activity, specifying, if applicable, the main customers / suppliers / providers.
It is required information about investment plans in connection with the main activity.
It is required that associations and / or administrators of the taxable person who filed the declaration to specify the reasons of insolvency/inactivity in case they are/were associates and / or administrators in others insolvent or temporarily inactive registered at the Trade Register .
It is introduced the requirement to tell if there is open bank accounts on behalf of the taxpayer, who are the real beneficiaries of operations carried out through bank accounts opened in the country and / or abroad in the name of the taxpayer. If the person has no accounts must explain this situation.
There are requested mentions regarding the assets held in order to pursue the main object of activity.
There are requested data regarding the performance or intention to perform over the next 12 months: community operations, acquisitions of goods / services outside the EU and / or deliveries of goods / provision of services outside the EU (import / export).
There are requested information on the type of intra-Community transactions, operations performed in / outside the EU, the type of goods / services, country of origin and of destination of the goods / services supplied / provided and the estimated value of operations in EU / non-EU countries .
It is introduces a requirement to estimate whether the amount of VAT related to the acquisition will be greater than the VAT on supplies and, if so, why such a situation is recorded.
2. What is eliminated?
Mandatory annexation of any documents, except:
The documents that justify the activity carried out the registered office / professional office and secondary offices
Those that must certify the type of visa and purpose of the stay in Romania of non-EU citizens that are administrators
The contract concluded for accounting services
The contract concluded for supplying qualified staff.
There are eliminated
The clarifications regarding the registered office, tax domicile, secondary offices
The question regarding the fiscal record and the unpaid taxes
Financial indicators of the administrators, associations, legal entities, in the former fiscal year.
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