Form 232 "Income Certificate" represents the document that certifies the income earned by individuals during a fiscal year, recorded in the fiscal records, established based on the declarations submitted by them and/or by third parties (income payers, intermediaries, etc.) who have declarative obligations according to the law, as well as based on the assessment decisions issued by the central tax authority.

Form 233 "Certificate" represents the document that certifies that the individual is not registered in the fiscal records.

The income certificate/certificate is issued by the competent central tax authority, according to the law, at the request of individuals, based on form 231 "Request for issuing a certificate".

​Method of accessing the service by taxpayers:
Registry of the competent tax authority, directly or through a proxy/legal representative/tax representative/income payer.
by mail, with registered letter with acknowledgment of receipt;

through the "Virtual Private Space" service;

The income certificate/certificate is issued, on paper, at the registry of the competent central tax authority or in electronic format, through the online platform “Virtual Private Space”. It is generated automatically, in the case of certificates issued through the online platform “Virtual Private Space”.