VAT code, 088 statement was canceled
The submitting of 088 statement will be canceled staring 01.02.2017
The President of Tax Authority Order no 210 0040 of 13/01/2017, OPANAF no. 210 of 01.13.2016
The Order no 3698/2015 introducing the statement 088 – Declaration on own responsibility to justify the economic capacity to carry out activities in the sphere of VAT was the most bureaucratic statement that was introduced by the tax authority in Romania.
The cancelaltion of this 088 statement means the de-bureaucratization of the process of accession to obtaining a VAT code by choice or if it exceeds the threshold.
But there are general conditions for registering for VAT which are imposed by art. 316 par. (9) of the Tax Code. So, if the Government wants to completely eliminate the bureaucracy related to obteining VAT code, it must be amended also other normative acts among which the Fiscal Code, that makes direct reference to this aspect.
It remains to be seen whether it will happen or we will have another file more simple, but still remains a file!