Pursuant to art. 8 paragraph (4) of G.O. nr. 39/2015 regarding the fiscal record certificate, the statement of own responsibility of the natural person or of the representative of the non-resident legal person, as appropriate, shall attest that the natural or legal person:

• did not carry out any facts that needed to be registered for the fiscal record certificate;
• were not in any situations that needed to be registered for the fiscal record certificate;
• are not tax registered in Romania.

IMPORTANT
In compliance with the provisions of  art. 67 paragraph (2) of the Decree of the President of Romania no. 240/2020 on the extention of the state of emergency in Romania, during the state of emergency, the statements on own responsibility may have the form of an act under private signature or an electronic form and they may be sent to the trade register office without any other formality.