Fiscal subject related
Thus, the Service of Verification of electronic documents issued in the SPV is available to verify the authenticity of several categories of documents issued in electronic format and transmitted through the Virtual Private Space, including:
-Income certificate;
-Tax attestation certificate;
-Tax record;
-Tax residency certificate regarding the application of the Convention / Agreement for the avoidance of double taxation between Romania and ........, for individuals / legal entities resident in Romania;
-Tax residency certificate regarding the application of the Convention / Agreement for the avoidance of double taxation between Romania and ......., for individuals resident in Romania who carry out independent activity;
-The tax residency certificate regarding the application of the Convention / Agreement for the avoidance of double taxation between Romania and ......., for persons resident in Romania;
-Certificate regarding the attestation of the tax paid in Romania by non-resident individuals / foreign legal entities;
-Certificate regarding the attestation of the activity carried out in Romania by the permanent headquarters / designated permanent establishment of a foreign legal person.
The verification is based on the registration number of the document and the tax identification code of the person for whom it was issued.
The documents transmitted through the Virtual Private Space are signed with the qualified electronic signature of the Ministry of Finance, without the need to be presented by taxpayers at the headquarters of the tax body for signature and stamp.
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