TAX ALERT

Document no 18 July 2016

Bilingual newsletter Romanian and English

NOUL FORMULAR 088

Ordinul preedintelui ANAF nr. 2048/15.07.2016 privind formularul 088 a fost publicat n
Monitorul Oficial al Romniei nr. 533/15.07.2016.
Pentru a simplifica procedura de nregistrare n scopuri de TVA a persoanelor impozabile nregistrate conform
Legii nr. 31/1990, prezentul ordin aduce modificri privind formularul 088.
Printre schimbrile semnificative aduse, se regsesc:

Noul formular cuprinde 12 ntrebri, fa de vechiul formular care cuprindea 20 de ntrebri;

Formularul se va depune la solicitarea autoritilor fiscale n cazul n care societile prezint risc fiscal.
Acest risc fiscal se va determina automat pe baza unor criterii stabilite de organul fiscal, prin intermediul
unei aplicaii informatice;
Se elimin meniunea conform creia formularul 088 se depune la schimbarea sediului social sau la
schimbarea administratorilor i/sau a asociailor;
Se elimin obligaia depunerii unor documente i furnizarea de informaii precum:
Documente privind sediu social i sediul secundar;

Contracte de munc i diplome de studii pentru persoanele care dein poziii relevante n cadrul
persoanei impozabile;
Extrase de cont;
Date de contact a 3 persoane din Romnia care pot da informaii despre
administratorul/administratorii societii;
Indicatori realizai de asociaii i administratorii persoane juridice n ultimul an fiscal ncheiat;
Persoanele impozabile la care administratorii i asociaii persoanei impozabile analizate dein
sau au deinut, n ultimii 5 ani ncheiai anterior depunerii formularului 088, calitatea de asociat
i/sau administrator.
Veniturile administratorilor i asociailor persoane fizice se ncadreaz n anumite intervale valorice fr
precizarea exact a sumelor. Veniturile brute obinute n valut se vor trece n lei, utiliznd cursul de
schimb comunicat de Banca Naional a Romniei la data 31 decembrie a anului anterior celui care se
depune declaraia;
Suplimentar se vor raporta informaii precum:
Dac persoana impozabil este sau nu n insolven. n situaia n care se afl n insolven, va
completa datele pentru asociaii i/sau administratorii care deineau aceast calitate la momentul
declanrii procedurii de insolven;
Tipul i valoarea activelor deinute n vederea desfurrii obiectului preponderent de activitate;
Descrierea pe scurt a activitii economice preciznd , dup caz, principalii
clieni/furnizori/prestatori (numai cnd se solicit nregistrarea n scopuri de TVA);
Date privind investiiile ce urmeaz a fi efectuate n legtur cu domeniul principal de activitate;
Anumite informaii n cazul n care persoana impozabil intenioneaz s efectueze n
urmtoarele 12 luni operaiuni precum: livrri intracomunitare, import, export, achiziii/livrri de
servicii din/n afara UE (numai cnd se solicit nregistrarea n scopuri de TVA).
Se clarific faptul c, ulterior depunerii formularului 088, autoritile fiscale pot solicita prezena persoanei
impozabile i documente suplimentare (altele dect cele care nsoesc formularul 088) n vederea evalurii
inteniei i capacitii persoanei impozabile de a desfura activiti economice care implic operaiuni din
sfera TVA.

Prezentul Ordin intr n vigoare n 15 zile de la data publicrii n Monitorul Oficial.

THE NEW FORM 088

The Order no. 2048/15.07.2016 of the President of ANAF, with respect to the form 088,
has been published in the Official Gazette of Romania no. 533/15.07.2016.
In order to simplify the procedure of the VAT registration for the taxable persons registered under Law no. 31/1990,
the present order modifies the form 088.
The main changes include the following:

The new form consists of 12 questions, compared with the old form which comprised 20 questions;
The form will be submitted at the request of the tax authorities if the companies have a tax risk. This tax
risk will be determined automatically through a computer application based on criteria established by the
tax authorities;
The reference according to which the form 088 is submitted when there are changes regarding the
headquarters of the company or the shareholders and/or administrators, are eliminated;
The obligation of submitting certain documents and the obligation of providing certain information
are eliminated, as follows:
Documents proving the headquarters and the secondary offices of the company;

Employment contracts and diplomas for the persons holding relevant positions in the
company;
Bank statements;
The contact details of 3 persons in Romania who can provide information about the
administrator/administrators of the company;
Indicators obtained by the administrators and shareholders (as legal persons) in the last fiscal
year;
The taxable persons where the shareholders and the administrators of the analysed taxable
person hold or have held a position of shareholder and/or administrator in the last 5 years prior
to the submission of form 088.
The revenue of the shareholders and administrators that are individuals are included into a value range
without the need of specifying the exact amount. Gross income obtained in foreign currency will be
mentioned in lei, using the exchange rate communicated by the National Bank of Romania on
31 December of the year preceding the submission of the form;
Additional information will be reported as follows:
Whether or not the taxable person is in insolvency. If the company is in insolvency, the information
regarding the shareholders and/or administrators who held this position when the insolvency
proceedings started, should be filled in;
The type and the value of the assets possessed in order to carry out the main activity of the
company;
Brief description of the economic activity, specifying where appropriate, the main
customers/suppliers (only in case of VAT registration);
Information regarding the intended investment in connection with the main activity;
Certain information if the taxable person intends to undertake in the next 12 months operations
such as intra-Community supplies of goods, import, export, acquisitions/supplies of services
from/outside EU (only in case of VAT registration).
After the submission of the form 088, the tax authorities may require the physical presence of the taxable
person and additional documents (other than the initial documents that accompany the form 088) to assess
the intention and ability of the taxable person to carry out economic activities involving operations in the
VAT scope.

The present Order shall enter into force in 15 days after its publication in the Official Gazette.

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