Form 232 "Income Certificate" is the document that certifies the income earned by individuals, during a fiscal year, existing in the fiscal record, constituted on the basis of the declarations submitted by them and/or by third parties (income payers, intermediaries, etc.), who have reporting obligations according to the law, as well as on the basis of the tax assessment decisions issued by the central tax authority.

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

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 the issuance of a certificate".

​Ways for taxpayers to access the service:
The registry of the competent tax authority, directly or through an empowered person/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 "Virtual Private Space" online platform.