• Type: Publication series
  • Date: 10/22/2012

Notification to be submitted with respect to the VAT cash accounting system – form 097 

According to the instructions for filling in form 097, this notification must be submitted by taxable persons (individuals and legal entities) registered for VAT purposes in Romania according to art. 153 of Law 571/2003 regarding the Fiscal Code, who are required to notify the tax authorities about applying/ceasing to apply the VAT cash accounting system.
© 2012 KPMG Romania S.R.L., a Romanian limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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