Romanian VAT registration

There is no VAT registration threshold for non‑resident businesses in Romania — any taxable activity carried out in Romania typically requires VAT registration before initiating transactions.

For EU-based businesses, the €10,000 EU-wide distance selling threshold applies when using the One-Stop Shop (OSS) scheme. Once this threshold is exceeded across all EU sales, VAT must be accounted for either via Romanian VAT registration or OSS.

Romania’s domestic VAT registration threshold for resident businesses is RON 300,000 (approximately €60,000), but this threshold does not apply to foreign or non-established entities.

Foreign businesses may be required to register for VAT in Romania if they engage in the following business activities:

• Importing goods into Romania, particularly if the importer of record is not a VAT-registered Romanian entity
• Purchasing and selling goods within Romania, especially where both supplier and customer are not VAT registered (reverse charge rules may apply)
• Intra-community transactions, such as moving goods between Romania and other EU countries
• Distance selling of goods to Romanian consumers, if total EU B2C sales exceed €10,000 (requires VAT registration or use of OSS)
• Storing goods in Romania, including using consignment or fulfilment centres
• Organising and charging for admission to events, trade fairs, or exhibitions in Romania
• Supplying digital, telecom, or broadcasting services to Romanian consumers, if not using the OSS scheme

Foreign entities must typically provide:

• A statement confirming no permanent establishment in Romania
• Appointment of a fiscal representative (mandatory for non-EU businesses) with notarised power of attorney
• Corporate documents, including certificate of incorporation, articles of association, recent company accounts, and VAT registration in country of origin
• A Romanian tax identification form and declarations regarding intra-community activity (for VIES registration)

All documentation must be submitted to the relevant office of the Agenția Națională de Administrare Fiscală (ANAF) or electronically via the SPV platform (for entities with digital certificates or representatives).

VAT registration must be completed before conducting any taxable transactions in Romania, or penalties may apply.

• Structure: RO + up to 10 digits (e.g., RO1234567890)
  • Numeric only, with the “RO” prefix used for intra-community VAT purposes
  • Validity can be verified via the EU’s VIES system

Registered companies are required to comply with Romania’s VAT reporting and payment obligations, which may include:

• Monthly or quarterly VAT returns, depending on turnover and business activity
• Recapitulative statements for intra-community supplies
• EC Sales Lists (VIES)
• E-invoicing and SAF-T reporting, where applicable
• Appointment of a fiscal representative, if non-EU based

Failure to comply with registration and reporting timelines may result in fines or VAT recovery delays.