On the 13 January 2017, the Official Journal of Romania published in Part I, No. 40, the executive order No. 3698/2015 from the National Agency for Fiscal Administration.

This order concerns itself with various forms for tax registrations purposes.

This order announced that from the 01 February 2017, Form 088, which in English signifies “Affidavit on the intention and capacity to conduct activities within the scope of VAT” will be revoked.

The main implication of this abolition of Form 088 is that it removes, from resident taxpayers, the obligation to submit Form 088 for VAT registration purposes in Romania.  Previously, submitting Form 088 was mandatory when voluntarily applying for a Romanian VAT number or when requested by the tax office.