Registration as VAT payers 2015 and necessary documents
The company was founded on the basis of the Law 31/1990 (partnership, limited partnership, corporation, limited liability company) and are registered with the Chamber of Commerce, the application can request as VAT payers, as follows:
in founding after the founding when the turnover of the calendar year is less than 220,000 lei (exemption limit) only when the situation has led to the resolution, stop
Process of registration as VAT payers
When it was founded – must be submitted to the tax office: the form 098 application for registration for value added tax, according to Tax Law Article 153 paragraph (1) letter a) and the Form 088 statement on their own responsibility concerning the review of the intention and capacity to cover the activities. field of VAT. The deadline of this explanation is the same day of submission of the application for registration in Handelsregiter. These forms 098, 088 are filled in electronically in pdf format. They are submitted to the tax office but not online.
After the establishment, if sales of a calendar year is less than the exemption limit in the amount of 220,000 lei – The following forms are the tax office issued: the form 010 Statement of tax registration / Declaration of mentions for legal persons, associations and other companies without legal personality, and the form 088 statement on their own responsibility concerning the review of the intention and capacity for activities in the field of VAT. The deadline of these statements on the day of the application for registration.
Only if the situation has led to the resolution, stop – the tax office the form are submitted 099 application for registration for VAT in accordance with article 153, paragraph (91) Tax Law and the Form 088. The deadline of these statements on the day the application for the. registration.
The Form 088 must be submitted by all companies applying for the registration for VAT, irrespective of whether it is founded, applying for the registration or dissolution of registration.
The Form 088 contains 18 questions concerning shareholders / directors, headquarters, bank accounts, concluded contracts, personal data of people that lose their tax returns, electronic signature, description how the accounting is conducted and organized, etc.
Documents required for registration as a VAT payer:
According to rules 17, 18, 19, 112, 301, January, February 2015, the following documents must be scanned, archived in a folder zip and settled the statement 088:
ü application for registration for VAT Form 098 or application for registration for VAT Form 010
ü statement on their own responsibility concerning the review of the intention and capacity for activities in the field of value added tax, Form 088 (paper format, pdf format XML with attachments and zip)
ü Certificate of Incorporation of the Company updated – copy
ü statutes – copy
ü If the documents are submitted by an authorized person, the authority and a copy of the identity card of the authorized person
ü The copy of the document which the legal ownership of the headquarters confirmed (Commodatumvertrag, lease)
ü The copy of the document which the legal ownership of the other secondary corporate offices confirmed (Commodatumvertrag, lease)
ü Copy of valid determination certificate for each natural person shareholder or director for the period 2011-2015
ü Copy of finding certificate of the company and a resolution of the Chamber of Commerce
ü statement at your own risk, that activities are carried out at the company headquarters, at the beneficiary and outside their own headquarters
ü statements concerning the secondary corporate offices registered with the Chamber of Commerce and the competent tax authority
ü statement on their own responsibility in accordance with the provisions of the law 359/2004 Art. 15
ü statement on own responsibility that the manager or the shareholders are not tax registered in Romania, having committed no crime according to OG no. 75/2001, Art. 2, paragraph 2
ü The following documents are attached: residence visa, residence permit in Romania
ü by the Bank – specimen signature, bank account statement
ü Personal data of persons who organize the accounting and lead (service contracts)
ü copy of the identity cards
ü Copy of Statement 150, a copy of the notarized power of attorney for the submission of tax returns online, copy of identity card of the authorized person for the transmission of tax returns
ü Authorized translations for foreign nationals
ü The last balance sheet (if the company was founded at least 30 days) and monthly report for the month of December of the previous year (if applicable) – (paper size, they are scanned and archived in zip)
ü folders for documents
All documents are submitted in paper format, pdf format with XML attachment, scanned and archived in zip format.