VAT number
VAT Number in Romania: Format, Registration and Checks
What the Romanian VAT number is, what it looks like, how a company obtains it from ANAF and how anyone can check one.
By Mihai Dumitrescu, VAT and tax compliance lead · Reviewed by Ioana Marinescu, accounting and reporting client lead · Updated 15 October 2026
Rules as in force on 14 October 2026.
The VAT number on an invoice is two things at once: the RO prefix and the company's CUI, issued by ANAF and checked in its registers.
A Romanian VAT number is the cod de înregistrare în scopuri de TVA (VAT registration code): the prefix RO followed by the company's fiscal identification code, which for an SRL is its CUI. ANAF, the Romanian tax administration, allocates it under art. 316 or art. 317 of the Fiscal Code. The CUI on its own is not a VAT number.
What is a Romanian VAT number?
The Romanian VAT number, also called the VAT ID or VAT code, is the code that ANAF (Agenția Națională de Administrare Fiscală, the National Tax Administration Agency) allocates to a company registered for VAT. Under art. 318(1) of the Fiscal Code, every code allocated under art. 316 (normal registration) or art. 317 (the special code for intra-community operations) carries the prefix RO.
In EU terms the same code is a VAT identification number, which the European Commission notes is also known as a VAT registration number. Every EU country issues its own national VAT number, so an EU VAT number for Romania is the RO code issued by ANAF, and a number for another Member State comes from that state.
The Commission also warns that only tax administrations have the right to issue a VAT number: no provider can sell one. A Romanian company obtains its code by registering with ANAF; our registration page sets out when a Romanian company must register for VAT and how long ANAF takes. ANAF describes the VAT number as an important element of proof of the operations a company performs.
What does a Romanian VAT number look like?
A Romanian VAT number is RO followed by the company's fiscal identification code, which for a company registered at the Trade Register is its CUI (art. 82(1)(b) Fiscal Procedure Code). Each EU country uses its own format, and this is Romania's.
Anatomy of a Romanian VAT number
RO
the prefix
art. 318(1) Fiscal Code
The company's CUI
fiscal identification code
art. 82(1)(b) Fiscal Procedure Code
read together
CUI alone
the fiscal code
- VAT numbernohow a company not registered for VAT identifies itself
RO + CUI
the VAT code
- VAT numberyesallocated under art. 316 or art. 317
also on the ONRC registration certificate
J number
the Trade Register number
- VAT numbernonot a VAT number
EUID
issued by the Trade Register
- VAT numbernonot a VAT number
The register check decides: every VAT-registered company also has the bare CUI.
As an example, a Romanian VAT number is written as a pattern: RO, then the CUI digits of the company in question. This guide reproduces no real company's number and gives no digit count. It also offers no way to confirm a number from its digits alone: whether a number is valid, and for which kind of registration, is answered by the checks below.
Where the number appears:
- On the invoice: the supplier's VAT code, and the customer's VAT code or fiscal code (art. 319).
- With every supplier and customer, to whom an art. 316 registrant gives it (art. 318(4)(a)).
- Once per company: branches receive no code of their own (norms to art. 316, pt. 88(4)).
- On the VAT registration certificate, an ANAF form approved by OPANAF 1699/2021.
How is the VAT number different from the CUI, the J number and the EUID?
ANAF allocates the CUI (cod unic de înregistrare, unique registration code) on the data the National Trade Register Office (ONRC) sends once a company's registration is admitted (art. 125-126 Law 265/2022, 2022 text). The ONRC registration certificate shows the J number, the CUI and the EUID side by side (art. 110(1)). Under art. 74(1) of Law 31/1990, every invoice and document of the company carries the J number and the CUI. None of them is a VAT number by itself: the CUI and CIF of a Romanian company and the J number of a Romanian company each have their own guide.
Read together, art. 318(1) of the Fiscal Code and art. 82(1)(b) of the Fiscal Procedure Code give a practical reading. RO in front of the CUI is the VAT code. A company that shows only its CUI is showing its fiscal code, which is how a company not registered for VAT identifies itself. Every VAT-registered company also has the bare CUI, so the register check decides.
| Identifier | Who issues it | Where it appears | Is it a VAT number? |
|---|---|---|---|
| VAT code (RO + CUI), cod de înregistrare în scopuri de TVA | ANAF, under art. 316 or art. 317 Fiscal Code | Invoices (art. 319); given to every supplier and customer (art. 318(4)(a)); the VAT registration certificate | Yes |
| CUI, cod unic de înregistrare | ANAF, on the data ONRC sends (art. 125-126 Law 265/2022) | ONRC registration certificate (art. 110(1) Law 265/2022); every invoice and document (art. 74(1) Law 31/1990) | No: the company's fiscal identification code (art. 82(1)(b) Fiscal Procedure Code) |
| J number, număr de ordine în registrul comerțului | The Trade Register (ONRC) | ONRC registration certificate; every invoice and document (art. 74(1) Law 31/1990) | No: the Trade Register number |
| EUID | The Trade Register (ONRC) | ONRC registration certificate (art. 110(1) Law 265/2022) | No |
Does every Romanian company have a VAT number?
No. A company receives its CUI when it registers at ONRC; the VAT code follows only a request, an option or the crossing of the ceiling. A Romanian-seated company that must register requests it before its first taxable operation (art. 316(1)(a) Fiscal Code).
The 395,000 lei ceiling and the same-day rule
The small-enterprise exemption ceiling is 395,000 lei of annual turnover (art. 310(1) Fiscal Code). OG 22/2025, published in MO 806 of 29 August 2025, raised it from 300,000 lei with effect from 1 September 2025, as the ANAF Cluj-Napoca regional office announced. A company that crosses the ceiling requests registration at the latest on the day it is crossed (art. 310(6)). If it does not, ANAF notifies it and registers it ex officio from that day (art. 310(6^1)(a); art. 316(10)).
Registering below the ceiling by choice
A company under the ceiling may opt for the normal VAT regime at any time (art. 310(3)). While it stays exempt, it may not show VAT on its invoices or other documents (art. 310(10)(b)). For a company that has not yet traded, an economic activity counts as begun from the moment it intends to carry it on (norms to art. 316, pt. 88(2)).
From which day the number is valid
The Code sets the start date by route in art. 316(1^1): the Trade Register date when VAT is requested in the ONRC formation file; the day the ceiling is crossed; the date of the request when a company opts in later. A new company that applies to ANAF outside the ONRC file is registered from the day the VAT registration certificate is communicated to it (norms to art. 316, pt. 88(1)(d)).
| Case | Rule | Number valid from |
|---|---|---|
| VAT requested in the ONRC formation file | Art. 316(1)(a) and (1^1)(a) Fiscal Code | The date the company is entered in the Trade Register |
| New company applying to ANAF outside the ONRC file | Norms to art. 316, pt. 88(1)(d) | The day the VAT registration certificate is communicated |
| Turnover crosses 395,000 lei during the year | Art. 310(6); art. 316(1^1)(b) | The day the ceiling is crossed (request due that day at the latest) |
| Ceiling crossed and no request made | Art. 310(6^1)(a); art. 316(10): ANAF registers ex officio after a notification | The day the ceiling was crossed |
| Company under the ceiling opting in later | Art. 310(3); art. 316(1^1)(c) | The date of the request |
| Company that stays exempt | Art. 310(10)(b): no VAT shown on its invoices | No art. 316 code; an art. 317 code where it trades cross-border with EU businesses |
When a Romanian company registers for VAT and the day its number takes effect, by route. Fiscal Code art. 310, 316 and its norms; ceiling 395,000 lei since 1 September 2025 (OG 22/2025); in force on 14 October 2026.
How does a Romanian SRL get a VAT number?
A Romanian SRL has two routes to a normal VAT code. A company that stays under the ceiling but trades with EU businesses needs a third thing, the special code described further down. The steps below are the rules each route runs on.
Two routes to a VAT number, and the special code
Route A: ONRC formation file
fiscal registration request, joint order 2509/5672/C/2022
- Trade Register datevalid fromart. 316(1^1)(a)
Route B: later, through ANAF
form 010 or form 700
- Ceiling crossedvalid from that dayart. 316(1^1)(b)
- Opt-invalid from the requestart. 316(1^1)(c)
- law general term 45 days, extendable by up to two months (art. 77 Fiscal Procedure Code)
Route C: the art. 317 code
before EU B2B services, or before acquisitions over EUR 10,000
- RO prefixspecial codenot normal registration, art. 317(10)
Routes A and B: risk analysis after registration (art. 316(9)).
Route A: in the ONRC formation file
- Decide before filing. The founders decide whether the new company requests VAT registration: above the ceiling it must, below it the company may opt in (art. 316(1)(a)).
- File the request with the company. The request travels in the fiscal registration request (Cerere de înregistrare fiscală) of joint order 2509/5672/C/2022, filed by the founders, the administrator or a representative under a power of attorney.
- Valid from the Trade Register date. The code is valid from the day the company is entered in the Trade Register (art. 316(1^1)(a)). No official processing time is published for the ONRC or the VAT part.
Route B: later, through ANAF
- The trigger. The turnover crosses the ceiling, and registration is requested at the latest on the day it is crossed, or the company opts in while below it (art. 310(6), 310(3)).
- The form. Form 010 on paper or form 700 online, approved by OPANAF 1699/2021 and listed in ANAF's forms catalogue; the procedure is OPANAF 239/2021.
- The decision. ANAF decides and communicates the VAT registration certificate. The code is valid from the day the ceiling was crossed, or from the date of the request for an opt-in (art. 316(1^1)(b)-(c)).
Who files, and the power of attorney
Any taxpayer may be represented before ANAF by an împuternicit (representative), who lodges the power of attorney in original or legalised copy (art. 18(1)-(2) Fiscal Procedure Code). ONRC requests a Romanian tax identification number for non-resident founders, shareholders and administrators (art. 83(1)). At RomaniaAccount Pro the registration change is filed by our CECCAR-registered accountants inside the accounting contract; we do not offer representation before ANAF outside that contract.
How long ANAF takes
Art. 316 of the Fiscal Code and its norms, as read, set no separate term for deciding a VAT registration, and the OPANAF 239/2021 procedure was not read. ANAF's general term for a taxpayer's request is 45 days from its registration (art. 77(1) Fiscal Procedure Code), extendable by up to two months where ANAF asks the applicant for more evidence (art. 77(2)(a)).
The VAT registration certificate
The Certificat de înregistrare în scopuri de TVA (VAT registration certificate) is a form approved by OPANAF 1699/2021. It is a different document from the fiscal registration certificate, and from the ONRC registration certificate that carries the J number, the CUI and the EUID.
Non-EU businesses and foreign companies
A taxable person established outside the EU that must register for VAT in Romania does so through a fiscal representative (art. 316(7)); see VAT representation in Romania for foreign traders. A foreign company with a fixed establishment in Romania registers on form 093; a non-resident without a permanent establishment files form 015.
Why can ANAF refuse or cancel a new VAT registration?
Every newly registered company is subject to a risk analysis by ANAF (art. 316(9) Fiscal Code). A company that presents a high fiscal risk can have its registration cancelled (art. 316(11)(h)).
Annex 6 to the VAT norms lists the criteria the analysis looks at. They are stated below as criteria, as the annex states them; the annex is not reproduced here as a score, and no number of criteria is given that triggers a cancellation.
| Criterion | Annex 6 point | Source |
|---|---|---|
| At least one administrator is a foreign citizen without Romanian tax residence, and the share capital is under 45,000 lei | 5.1 | Annex 6 to the VAT norms |
| No service contract for the accounts with an active CECCAR member, or a designated person | 3.1 | Annex 6 to the VAT norms |
| Average headcount under one employee | 2.1 | Annex 6 to the VAT norms |
| Registered office at a lawyer's professional seat, used under a legal-assistance contract, and no secondary premises (work points) | 1.1 | Annex 6 to the VAT norms |
After a cancellation for high fiscal risk, the company may be registered again once it no longer presents that risk (art. 316(12)(e)). The other grounds of cancellation, and what each costs, are set out in the section on cancelled numbers.
Registering a Romanian SRL for VAT? Our CECCAR-registered accountants file the registration inside the accounting contract.
What is the special VAT code for intra-community operations?
A company not registered under art. 316 must register under art. 317 of the Fiscal Code before it supplies B2B services to a customer in another Member State, or before it receives such services from an EU supplier (art. 317(1)(b)-(c)). The same applies before an intra-community purchase of goods that takes its acquisitions over EUR 10,000 in the current or previous calendar year (art. 317(1)(a); art. 268(4)(b)).
What the art. 317 code is, and is not:
- It carries the RO prefix, like a normal code (art. 318(1)).
- It does not make the company a normally registered VAT payer (art. 317(10)).
- The holder still files the recapitulative statement, form 390 (art. 325(1)).
- In the acquisitions case, it can be cancelled on request after the following calendar year (art. 317(5)).
This matters when a number is read on an invoice or a website. An RO prefix alone does not show normal registration, because an art. 317 code carries the same prefix. The ANAF national register in the next section lists the companies registered under art. 316, which is the register that separates the two.
How do you check a Romanian VAT number?
Four official checks answer four different questions. Together they show whether a number is valid, whether the company is registered under art. 316, whether its code was cancelled, and whether ANAF has declared it inactive.
The six places a Romanian VAT number can be checked, and the question each one answers. Regulation (EU) 904/2010 art. 31; Fiscal Code art. 11(9), 316(15); ANAF registers as published in October 2026.
VIES, the EU check
In VIES, select RO-Romania from the list of Member States and enter the digits. The system rests on art. 31 of Regulation (EU) 904/2010, which provides for electronic confirmation of a number's validity and, where national rules allow, of the associated name and address. ANAF feeds VIES from its own records.
The ANAF VAT register and the register of cancelled registrations
Both registers are public on the ANAF site (art. 316(15) Fiscal Code). The national register of persons registered for VAT (Registrul persoanelor impozabile înregistrate în scopuri de TVA) is searched by fiscal code, behind a captcha. The register of cancelled registrations is the one that decides a customer's right to deduct (art. 11(9)).
The ANAF e-mail check
ANAF also answers in writing. The Solicitare de verificare cod TVA page takes a request with a PDF form attached, and the answer comes by e-mail; ANAF states no answer time.
The register of inactive taxpayers
The Registrul contribuabililor inactivi sau reactivați (register of inactive or reactivated taxpayers) is searched by fiscal code or by name. ANAF also exposes its VAT register and its inactive register as web services, for businesses that run these checks automatically.
Check What it answers Where VIES Is the number valid; name and address where national rules allow (art. 31 Regulation 904/2010) European Commission, VIES page ANAF national VAT register Is the company registered for VAT under art. 316 ANAF, RegistruTVA, search by fiscal code ANAF register of cancelled registrations Was the code cancelled; can a customer deduct VAT on its invoices (art. 11(9)) ANAF site, public under art. 316(15) ANAF e-mail check A written answer on a VAT code ANAF, Solicitare de verificare cod TVA form ANAF register of inactive or reactivated taxpayers Has ANAF declared the company inactive ANAF, inactive register, by fiscal code or name ANAF web services The same registers, for automated checks ANAF web services page
From our practice
When we take over an SRL's books or read a supplier's invoice, we check the RO prefix against the ANAF register, not against a certificate someone shows us. A certificate records the position on the day it was issued; the register shows the current one. The same check comes first on an existing SRL a buyer is considering.
What happens when a Romanian VAT number is cancelled?
The grounds for cancellation
ANAF cancels a VAT code on the grounds listed in art. 316(11) of the Fiscal Code, among them:
- The fiscal record of the majority or sole shareholder, the administrators or the company (316(11)(c)).
- No VAT return for 6 consecutive months or 2 consecutive quarters (316(11)(d)).
- Returns for those periods showing no purchases and no supplies (316(11)(e)).
- High fiscal risk found by ANAF's risk analysis (316(11)(h)).
What it costs the company and its customers
A company whose code is cancelled loses its right to deduct VAT on purchases for the period, but still owes the VAT it collects, which it declares on form 311 (art. 11(8)). Cancellation does not release it from its liabilities (art. 318(2)), and its last VAT return is due by the 25th of the month after the cancellation decision is communicated (art. 316(13)).
The cost reaches its customers too. A business that buys from a supplier listed in the register of cancelled registrations cannot deduct the VAT on those purchases (art. 11(9)).
Getting the number back
Art. 316(12) sets when a cancelled company may be registered again; after a cancellation for high fiscal risk, that is once the company no longer presents a high fiscal risk (art. 316(12)(e)). Changes to registration data are notified to ANAF within 15 days of the event (art. 316(18)). A buyer of an existing SRL reads its VAT status in the ANAF register, not only on a certificate the seller hands over.
What comes with a Romanian VAT number?
Registration brings obligations that other guides on this site cover in full. In brief:
- Invoices at 21% standard or 11% reduced VAT since 1 August 2025 (art. 291(1)-(2); Law 141/2025).
- Form 300 by the 25th after each period (art. 323(1)): the VAT returns guide.
- The VAT period: the calendar month, or the quarter where previous-year turnover did not exceed EUR 100,000 and the company made no intra-community acquisitions of goods (art. 322(2)).
- Form 390, the recapitulative statement, for art. 316 and art. 317 registrants alike (art. 325(1)).
- RO e-Factura upload within 5 working days of the invoice date, from 1 January 2026.
- Form 394 and the SAF-T file D406, each on its own terms.
VAT paid on purchases can be deducted and, where the conditions are met, refunded: the conditions and the procedure are in the guide on reclaiming Romanian VAT.
What changed for Romanian VAT numbers in 2025 and 2026?
Four dated changes separate the rules in force from what older pages still print. The full rate history is in the guide on what the Romanian VAT rates are and when they last changed.
| Date | Change | What it replaced |
|---|---|---|
| 1 January 2025 | EU SME scheme: a Union-level ceiling of EUR 100,000 for small businesses using the exemption in other Member States; the national ceiling stays separate | No Union-level scheme |
| 1 August 2025 | Standard rate 21% and reduced rate 11% (Law 141/2025, MO 699 of 25 July 2025; art. 291 Fiscal Code) | Standard rate 19%, in force from 1 January 2017 |
| 1 September 2025 | Exemption ceiling 395,000 lei (OG 22/2025; art. 310(1) Fiscal Code) | 300,000 lei |
| 1 January 2026 | RO e-Factura upload within 5 working days of the invoice date (OUG 120/2021 as amended by OUG 89/2025) | 5 calendar days, from 1 July 2024 to 31 December 2025 |
A page that still prints a 19% standard rate or a 300,000 lei ceiling was written before these changes took effect.
Sources
- Fiscal Code, Law 227/2015 with its methodological norms, ANAF consolidation to Law 170/2026: art. 11, 268, 291, 310, 316 to 319, 322, 323, 325 (ANAF)
- Fiscal Procedure Code, Law 207/2015, ANAF consolidation to OUG 38/2026: art. 18, 77, 82, 83 (ANAF)
- Notice on OG 22/2025: the VAT exemption ceiling raised to 395,000 lei from 1 September 2025 (ANAF, Cluj-Napoca regional office)
- Annex 6 to the VAT norms: risk criteria pt. 1.1, 2.1, 3.1, 5.1 (ANAF)
- ANAF forms catalogue: VAT registration certificate, forms 010, 015, 093, 311, 700 (ANAF)
- Company Law 31/1990, republished text of January 2024: art. 74(1) (Ministry of Economy)
- Register of persons registered for VAT under art. 316 of the Fiscal Code (ANAF)
- Register of inactive or reactivated taxpayers (ANAF)
- Request to check a VAT code by e-mail (ANAF)
- VIES, VAT number validation (European Commission)
- Regulation (EU) No 904/2010 on administrative cooperation in the field of VAT: art. 31 (EUR-Lex)
- VAT identification numbers (European Commission, Taxation and Customs Union)
Also cited by article or by name: Law 265/2022 on the Trade Register, art. 110(1) and 125-126 (2022 text); OG 22/2025; Law 141/2025; OUG 120/2021 as amended by OUG 89/2025; joint order 2509/5672/C/2022; OPANAF 239/2021 and 1699/2021; the ANAF web services page; the ANAF page on the EU SME scheme.
Frequently asked questions
My SRL has a CUI: is that its VAT number?
No. The CUI is the company's fiscal identification code under art. 82(1)(b) of the Fiscal Procedure Code. The VAT number is RO followed by that code, and it exists only once the company is registered for VAT under art. 316 of the Fiscal Code or holds an art. 317 code. The ANAF VAT register shows which applies.
ANAF cancelled or refused our VAT number after registration: why does that happen?
Every new registrant goes through an ANAF risk analysis (art. 316(9) Fiscal Code), and high fiscal risk is a ground for cancelling the code (art. 316(11)(h)). Annex 6 to the VAT norms lists the criteria, among them a non-resident foreign administrator with share capital under 45,000 lei, and no accounting contract with an active CECCAR member.
VIES says a Romanian supplier's number is invalid: what does that mean, and what does it cost me?
It can mean the supplier is not registered for VAT, or that its code has been cancelled. Where the supplier appears in ANAF's register of cancelled registrations, a customer cannot deduct the VAT on purchases from it (art. 11(9) Fiscal Code). The ANAF VAT register and the register of cancelled registrations show which case applies.
Can I buy a Romanian VAT number from a provider?
No. The European Commission states that only tax administrations have the right to issue a VAT number, and in Romania that administration is ANAF. An accountant inside the accounting contract, or a lawyer, can file a company's registration request under a power of attorney (art. 18 Fiscal Procedure Code); the code itself always comes from ANAF.
What is a Romanian VAT number?
It is the cod de înregistrare în scopuri de TVA, the VAT registration code that ANAF allocates under art. 316 or art. 317 of the Fiscal Code, always with the prefix RO. The EU calls the same thing a VAT identification number or a VAT registration number, and every Member State issues its own national number.
What does a Romanian VAT number look like?
RO followed by the company's fiscal identification code, which for a company registered at the Trade Register is its CUI; each EU country uses its own format. An example is written as a pattern, RO plus the CUI digits, because no real company's number is reproduced here. Validity is checked in VIES or the ANAF register, not from the digits.
How do I check a Romanian VAT number?
Use VIES, the EU system that confirms a number's validity under art. 31 of Regulation 904/2010; the ANAF national VAT register, searched by fiscal code; ANAF's register of cancelled registrations; the ANAF e-mail check, which answers in writing; and the register of inactive taxpayers. Each answers a different question about the same company.
When must a Romanian company register for VAT, and from which day is the number valid?
When its annual turnover crosses 395,000 lei, the ceiling since 1 September 2025 (art. 310(1) Fiscal Code; OG 22/2025), at the latest on that day, and the number is valid from it. A company may also opt in earlier, valid from its request, or ask in the ONRC file, valid from the Trade Register date.
How does a new SRL get a VAT number: at formation or later, and how long does ANAF take?
Either in the ONRC formation file, through the fiscal registration request of joint order 2509/5672/C/2022, or later through ANAF on form 010 or form 700. ANAF's general term for a request is 45 days from its registration, extendable by up to two months where it asks for more evidence (art. 77 Fiscal Procedure Code).
Our company is not VAT-registered but buys services from EU suppliers: do we need a VAT code?
Yes. A company not registered under art. 316 registers under art. 317 of the Fiscal Code before receiving such services, and before an intra-community purchase of goods that takes its acquisitions over EUR 10,000 in the current or previous calendar year. The code carries RO but does not make the company a normal VAT payer (art. 317(10)).
What is the Romanian VAT registration certificate?
It is the Certificat de înregistrare în scopuri de TVA, a form approved by ANAF order OPANAF 1699/2021. It is a separate document from the fiscal registration certificate, and from the ONRC registration certificate, which shows the J number, the CUI and the EUID. The current VAT status of a company is read in the ANAF register.
Does a non-EU company need a fiscal representative to get a Romanian VAT number?
Yes, where it is established outside the EU and must register for VAT in Romania: art. 316(7) of the Fiscal Code requires it to register through a fiscal representative. A Romanian SRL owned by a non-EU parent is itself a Romanian company and registers for VAT in its own name under art. 316.
How can a company lose its VAT number, and how does it get it back?
ANAF cancels the code on the grounds of art. 316(11): the fiscal record of the majority or sole shareholder, the administrators or the company, no return for 6 consecutive months or 2 consecutive quarters, returns with no activity, or high fiscal risk. The last return is due by the 25th of the month after the decision; art. 316(12) governs restoration.
What changed for Romanian VAT numbers and rates in 2025 and 2026?
The EU SME scheme started on 1 January 2025. The standard rate became 21% and the reduced rate 11% on 1 August 2025 (Law 141/2025). The exemption ceiling rose to 395,000 lei on 1 September 2025 (OG 22/2025). From 1 January 2026, RO e-Factura invoices are uploaded within 5 working days of their date.
Which returns come with a Romanian VAT number?
The VAT return, form 300, due by the 25th of the month after each VAT period (art. 323(1) Fiscal Code). The period is the calendar month, or a quarter where previous-year turnover did not exceed EUR 100,000 and the company made no intra-community acquisitions of goods (art. 322). Art. 316 and 317 registrants alike file form 390 (art. 325(1)).