Romanian VAT registration
What are the Romanian VAT registration thresholds?
For foreign businesses trading in Romania that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.
For EU VAT registered companies selling goods over the internet to consumers in Romania, the VAT registration threshold (distance selling) is RON 118,000 per annum.
Businesses should register for VAT within 10 days of the end of the month in which the business became liable to register for VAT.
What information is required to get a Romanian VAT number and registration
The information required by the Romanian tax office will depend on whether a business is based in or outside the EU. EU based businesses may register directly with the Romanian tax authorities or may choose to use a fiscal representative. Non-EU businesses however are obliged to register through a fiscal representative.
EU-based businesses should provide the following documentation, in addition to the appropriate forms, when registering for VAT:
- VAT certificate (notarized copy) to prove the business is registered for VAT elsewhere in the EU, if appropriate.
- Articles of Association.
- An extract (original or notarized copy) from the company’s national trade register.
- Documentation demonstrating that the business will carry out taxable transactions in Romania e.g. sales or orders and agreements.
Non EU-based businesses require the following additional documentation:
- Statement of commencement of activity
- Power of attorney given to Romanian fiscal representative acting for the business
- Acknowledgement from the Romanian fiscal representative that they will act as fiscal representative for the business and be jointly liable for VAT.
- Articles of association
- Copy of an extract from the company’s national trade register
- Copy of the VAT registration (or other fiscal registration) certificate
- Estimated annual turnover from taxable transactions in Romania
- Documents proving the company’s liability for VAT in Romania e.g. purchase/sales orders and agreements.
All additional documentation must be submitted together with an authorized Romanian translation.
What is the format of a Romanian VAT number?
Once the registration has been granted, which takes approximately two weeks, a unique Romanian VAT number is allocated to the company. All EU member states have a fixed format for their VAT numbers. In Romania, it includes the prefix “RO” followed by a number assigned by the tax authorities.
Romanian Number Format
Once a business has its VAT number, it is free to commence trading, and charging Romanian VAT. It must comply with the Romanian VAT compliance rules, and file regular returns (see Romanian VAT Returns briefing).
Need help with your Romanian VAT compliance?
Researching Romanian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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