Form (085) „Option regarding the application / termination of the application of the
provisions of art. 275 para. (2) and art. 278 para. (5) lit. h) of the Fiscal Code is completed
and submitted by the taxable persons established or who have their permanent domicile or
residence in Romania, who carry out intra-community sales of goods at a distance, with the
place of commencement of dispatch or transport in Romania, who are shipped or transported
to another Member State and providing telecommunications, broadcasting and television
services, as well as services provided electronically to non-taxable persons in another
Member State, the total value of which does not exceed in the current calendar year and does
not exceed during the previous calendar year 10,000 Euro.
The form is submitted in two copies to the competent central fiscal body by the taxable
persons established or who have their permanent domicile or residence in Romania who
make intra-community deliveries of goods at a distance.
The specialty department verifies for each form (085) the correctness of the registration code
for VAT purposes of the taxable person by correlating the identification data entered in the
form with those existing in the taxpayers register.
