The Order amends content of the form 088 and the main changes are as follows:
• the form has to be submitted by taxable persons already registered for VAT purposes only upon request of the tax authorities, following the risk assessment performed by them;
• it is no longer necessary to attach certain documents upon submission of the 088 form (e.g., documents attesting the legal ownership of the headquarters / secondary offices, copies of the labor contract and university studies diploma of the person in charge of accounting, copies of the labor contracts of the persons holding key positions within the taxable person, documents attesting the nature and volume of the income derived by associates / administrators, documents attesting the level of education acquired and declared for individual administrators, etc.)
• in case the legal representative of the taxpayer will be invited to the relevant tax authority’s office in order to clarify the intention to perform economic activity, the tax authorities may request additional documents in order to make a decision;
• new sections were introduced in the form, asking for information concerning the existence of the assets for the realization of the object of activity and with respect to the taxable person’s intent to carry out intra-community transactions with goods / services or import-export operations with goods / services;
• cancelation of the criteria regarding the holding by associates / administrators of the position of associate / administrator of a company or owning a registration as authorized freelancers, individual companies of family companies that were liquidated, that were declared as inactive taxpayers or had their VAT registrations cancelled or that currently have or have had outstanding tax liabilities in the past 5 years prior to the submission of the form;
• information regarding the level of the income derived by associates / administrators should be provided based on thresholds of income, as it is not necessary anymore to report exactly the amount of income derived by them;
• according to the new provisions, data concerning the payers of the income derived by associates / administrators should be provided (name, tax identification code, other identification data).
The Order enters in force after 15 days following its publication in the Official Gazette.
