VAT Registration in Romania

Our team of professionals will make all necessary arrangements for the company to obtain the Romanian VAT Registration papers and also the certificate for registration as an intra-Community operator. For help fill the contact form in the right column or call us at +40 737 584 448.

Specific Features of Romanian VAT Registration Process

There are certain particular aspects regarding this topic which should be clarified right from the start in order to be sure that business owners can securely conduct their activities. If deciding to register for VAT in Romania holders of companies must be informed that there are distinguishing conditions requested by the Romanian VAT registration procedures. Companies with headquarters in Romania must pay the value added tax (VAT) if they have an annual turnover exceeding EUR 65,000 or if they want to become a VAT payer due to the fact that they will be performing an intra-Community acquisition of goods.

The VAT registration Romania process specifies that the company in question must meet a number of conditions such as: to be formally incorporated according to the laws of our country, to have a real registered office, to submit to the National Agency for Fiscal Administration (ANAF) all statements and claims provided by law, to submit the balance sheet for the last month prior to filing the application. Among documents which must be submitted to ANAF there is also the Annex II to the statements 010 or 098. This must be filled using only specific software provided by ANAF and, in this way it will be automatically listed in the database of this institution.

The most important aspect of Romanian VAT Registration process concerns the registered office. According to Romanian legal stipulations, the registered office of a company can be listed in a building owned by the company or acquired through lease or loan acquisition. In accordance with the Law No. 51/1995, the registered office can be established at an address of a law firm, but only for a maximum of 12 months. Through our especially designed service packages, our company can help you find a suitable place to establish your registered office or you can simply opt for registering your address at our law bureau location.

If you choose to establish your company registered office at our law bureau location you should know that in order to become a VAT payer you have to prove that the main activity you conduct does not need to be performed at the registered office location (e.g. 4791 CAEN code -retail sale via mail order houses or via Internet). Following the standard VAT Registration Romania process, after receiving the documents inspectors from the ANAF will do a check at the registered office to see whether the conditions imposed by law are followed and if the activity is conducted on-site. After this check, it will be issued a tax registration certificate attesting that the company became liable for VAT paying.

Registration of Intra-Community Operators

Romania’s EU accession resulted in a massive increase of the volume of commercial transactions between Romania and EU countries. EU legislation requires companies to be registered with the Register of Intra-Community Operators (ROI) if engaging in an economic activity with companies from EU Member States. Therefore Romania adopted a procedure to be followed by companies in order to register with the Register of Intra-Community Operators.

First, it is necessary for the company to be registered for VAT and then recorded in the ROI. Among the documents required, we mention: the certificate confirming company details registration which is issued by the trade Register and the criminal records of shareholders and administrators of the company.

Feel free to contact for help regarding this topic via contact form in the right column or call us at +40 737 584 448. Our experts will be here to assist you at any time.