fiscal representation
Fiscal Representative in Romania for Your VAT Registration
A Romanian VAT code for a business established abroad, requested through a fiscal representative and run every VAT period by our CECCAR-registered accountants.
- Compulsory outside the EU, optional inside it (art. 316(7) Fiscal Code)
- ANAF decides within 30 days at most (norms pt. 89(3))
- Your own RO VAT code, not the representative's
- One representative for all your Romanian operations (pt. 89(2))
Your Romanian flows, checked before anything goes to ANAF.
Fiscal representation for businesses established abroad
We arrange fiscal representation and VAT representation in Romania for companies with no seat or fixed establishment here: compulsory outside the EU, one of two routes inside it. We run the test, the appointment, the request and every VAT period. A Romanian SRL or branch registers directly, through our VAT registration service.
The returns, EC sales lists and ANAF filings are performed by our CECCAR-registered accountants inside the accounting contract (art. 6(a) OG 65/1994). The representative appointed for you is a taxable person established in Romania and VAT-registered under art. 316 (norms pt. 89(2)).
When a Romanian VAT code is needed
The service starts with a test; for some businesses, no Romanian code is needed.
Do you need a Romanian VAT code, and through whom?
1. A Romanian flow?
a supply with a right of deduction, an intra-EU acquisition taxable here, or an exempt intra-EU supply from here; art. 316(4), (6)
- Romanian VAT codeif nono registration
- Test 2if yesa flow that needs a code
2. Every Romanian supply reverse-charged?
the customer pays the VAT; norms pt. 88(6)
- Romanian VAT codeif yesANAF does not register
- Test 3if noat least one supply not reverse-charged
3. OSS, IOSS or the non-Union scheme elsewhere?
registered in another Member State; art. 316(5)
- Romanian VAT codeif yesnot registered in Romania for those supplies
- Test 4if nosupplies outside those schemes
4. Seat or fixed establishment in Romania?
art. 266(2)(a), (b); pt. 89(7)
- Direct registrationif yesno representative
- Representative or directno, EUdirect registration needs a Romanian address where the records can be examined; pt. 88(7)(a)
- Fiscal representativeno, non-EUcompulsory; art. 316(7); pt. 88(7)(b)
Art. 316 Fiscal Code and its methodological norms, pt. 88 and 89, as this page cites them.
Romanian flows that need a code
Supplies in Romania that carry a right of deduction (art. 316(4) Fiscal Code), an intra-EU acquisition taxable in Romania or an exempt intra-EU supply from Romania (art. 316(6)): registration comes first.
OSS, IOSS or the non-Union scheme
Registered for one in another Member State? Those supplies are not registered in Romania (art. 316(5)); a non-EU business choosing Romania for the non-Union scheme needs no representative (art. 314(4)).
Every Romanian supply reverse-charged
ANAF does not register a non-established business whose Romanian supplies are all ones where the customer pays the VAT (taxare inversă, reverse charge; norms pt. 88(6)).
A Romanian company or branch
A seat or fixed establishment in Romania means direct registration, no representative (art. 266(2)(a), (b); pt. 89(7)). See how opening a company works in Romania or the ready-made companies page.
What's included
VAT representation sold inside the accounting contract, from the first test to the last return.
Scoping before anything is filed
Your Romanian flows read against the art. 316(4) and (6) tests; three outcomes end the engagement early.
The route for your business
Outside the EU, representation only. Inside it, representation or direct registration with a Romanian address where your records can be examined.
The appointment
The representative's written acceptance, the contract fixing the mandate's scope, and the power of attorney for the ANAF filings.
Your own RO VAT code
The request with its four annexes, ANAF's decision within 30 days at most, and your own code, prefix RO.
Every VAT period
Invoices naming you and the representative, input-VAT documents held, one return and payment by the 25th, the EC sales list where needed.
Refunds through the representation
A refund return filed for you is checked by ANAF for you and for the representative (Order 352/2022 as amended by Order 1123/2026, pt. 37^1). The procedure: the VAT refund guide.
RO e-Factura since 1 January 2026
Your Romanian suppliers send your invoices through it (art. 10(1^1) OUG 120/2021 as amended by OUG 89/2025); you may opt in for your own on form 083.
Where the service stops
VAT work inside the contract only; stand-alone VAT or tax advice is reserved to the CCF register (art. 7 OG 65/1994; art. 8(6) OG 71/2001).
How the appointment works
Eight steps from the first test to the first return; in the appointment itself, ANAF's 30 days is the only statutory term.
- 1
Scoping
our accountant
- 2
The route
you
- 3
Contract, acceptance, power of attorney
the representative and you
- 4
Your documents
you
- 5
Request at the representative's tax office
our accountant
norms pt. 89(1)
- 6
ANAF's decision
ANAF
your own RO code
- law within 30 days at most; pt. 89(3)
- 7
The code takes effect
by law
two dates in the texts; no date promised
- 8
Every VAT period
our accountant
- law return and payment by the 25th of the month after the period; art. 323(1), 326(1)
Scoping
Our accountant reads your description of the Romanian flows against the registration tests. No official time is published.
The route
You decide: outside the EU, representation only; inside it, representation or direct registration with a Romanian records address.
Contract, acceptance and power of attorney
The representative and you sign; the power of attorney is lodged in original or certified copy (art. 18 Fiscal Procedure Code).
Your documents
You supply the start-of-activity declaration, a copy of your foreign constitutive act and a self-declaration with contracts or orders; form 015 if EU-established.
Filing the request
Our accountant files it at the tax office where the representative is VAT-registered, not at your fiscal domicile (norms pt. 89(1)).
ANAF's decision
Within 30 days at most of receipt, sent to both parties: your own RO code, or a reasoned refusal (pt. 89(3)).
The code takes effect
The texts give two dates: the 5th day after the request (art. 316(1^1)(d)) or the date the certificate is communicated (norms pt. 88(1)(a)). No date is promised.
Every VAT period
Our accountant prepares and files the return through the representation, with payment, by the 25th of the month after the period (art. 323(1), 326(1)).
Realistic total: your documents, then up to 30 days at ANAF.
Not sure you need a Romanian VAT code at all?
Describe what you sell or buy in Romania, and from where; we run the tests first and say whether a code is needed.
Request a VAT representation plan · or start the onboarding form
Documents you will need
What you supply: the annexes of norms pt. 89(1) and the evidence of planned operations of pt. 88(6).
- A description of your Romanian flows: what, to whom, from where, from when
- Whether you use OSS, IOSS or the non-Union scheme elsewhere
- Declaration of start of activity: date and nature of the Romanian activity
- A copy of your foreign constitutive act
- A self-declaration on planned operations, with contracts or orders
- The signed representation contract and power of attorney
- Form 015, if your business is established in the EU
- Every sales and purchase document, each VAT period
Fiscal representation rules in Romania
The rules that decide who appoints a representative, where the request goes and what ANAF answers.
| Rule | Value | Article |
|---|---|---|
| A business not established in the EU that must register | registers through a fiscal representative; no exception for any non-EU state | art. 316(7), second sentence, Fiscal Code; norms pt. 88(7)(b) |
| An EU business not established in Romania | a representative, or direct registration with a Romanian address where its records can be examined | art. 316(7), first sentence; norms pt. 88(7)(a) |
| How many representatives | one, for all operations in Romania | norms pt. 89(2) |
| Where the request is filed | the tax office where the representative is VAT-registered | norms pt. 89(1) |
| ANAF's term to decide | 30 days at most from receipt; both parties told; a refusal is reasoned | norms pt. 89(3) |
| The represented business's VAT code | its own, different from the representative's; prefix RO | norms pt. 89(3); art. 318(1) |
| Small-business exemption (ceiling 395,000 lei) | not available to a non-established business | art. 310(1); norms pt. 89(10) |
| Standard VAT rate | 21% since 1 August 2025 | art. 291(1) (Law 141/2025) |
| State fee or guarantee for the appointment | none set in the texts that govern the appointment | art. 316; norms pt. 88-89; ANAF forms catalogue |
| From when the code applies | two dates in the texts: the 5th day after the request, or the date the certificate is communicated | art. 316(1^1)(d); norms pt. 88(1)(a) |
What is filed for you every period
Each filing below is prepared and filed by our CECCAR-registered accountant, through the representation, inside the accounting contract (art. 6(a) OG 65/1994).
| Filing | Period | Deadline | Article |
|---|---|---|---|
| Form 300, VAT return (decont de taxă), one per represented business | the VAT period set at registration | the 25th of the month after the period | art. 323(1) Fiscal Code; norms pt. 89(13) |
| VAT payment | as the return | by the return deadline | art. 326(1) Fiscal Code |
| Form 390, EC sales list (declarație recapitulativă) | where intra-EU operations occur | as the VAT returns guide sets out | art. 325(1) Fiscal Code |
| Sales invoices issued within the mandate | per supply | each names your business and the representative with its address and VAT code | art. 319(20)(e), (g); norms pt. 89(11)-(12) |
| Written notice ending the mandate | at the end | names the last return filed as representative; the mandate cannot end before that return is due | norms pt. 89(6) |
| Last return after cancellation | once | by the 25th of the month in which registration is cancelled | norms pt. 88(15), (16) |
The VAT returns guide explains how the monthly or quarterly period is set.
Problems we solve
Questions non-resident businesses bring, answered from the texts.
Liability, in the law's words
Appointed as the person liable for payment of the VAT (art. 307(7)(b); Directive 2006/112/EC art. 204(1)), bound for the mandated operations (pt. 89(4)), acting in your name and out of your assets (art. 18 Fiscal Procedure Code).
The request at the right tax office
The request goes to the tax office where the representative is VAT-registered, not to your fiscal domicile (norms pt. 89(1)).
The current rate on every invoice
21% standard since 1 August 2025 (art. 291(1), Law 141/2025); each invoice names your business and the representative, with its address and VAT code (art. 319(20)(e)).
A branch, a switch or a stop
A Romanian fixed establishment ends the representation and takes the last balance (pt. 89(7)-(8)); an EU business registering directly keeps its code (pt. 89(9)); cancellation runs from the month after the cessation declaration (pt. 88(15)).
Romanian VAT on purchases only
A non-EU business not obliged to register claims through a refund representative on form 313 (pt. 74(5)); ANAF decides within 6 months and pays in lei to a Romanian account.
Changing representative, opening a branch or closing down?
We arrange the change of representative, the hand-over to your Romanian establishment, or the last return and the cancellation.
Why work with us
Mihai Dumitrescu
VAT and tax compliance lead, Bucharest: assembles the documents a fiscal representative needs; Romanian, English, German.
The accounting work, VAT returns included, is performed by CECCAR-registered accountants (art. 6(a) OG 65/1994). Tax work is sold only inside that contract; stand-alone tax consultancy belongs to the CCF register (art. 8(6) OG 71/2001).
The representative appointed for you is established in Romania and VAT-registered under art. 316 (norms pt. 89(2)).
From our practice
The first question we ask: do your Romanian flows need a code at all? All-reverse-charged supplies are not registered, and OSS or IOSS elsewhere usually covers online sales to Romanian consumers.
Frequently asked questions about fiscal representation
Do we really need a Romanian VAT number, or is our business covered by the reverse charge or by OSS?
Registration is needed before Romanian supplies carrying a right of deduction, an intra-EU acquisition taxable in Romania or an exempt intra-EU supply from Romania (art. 316(4), (6) Fiscal Code). ANAF does not register a business whose Romanian supplies are all reverse-charged (norms pt. 88(6)); OSS, IOSS or the non-Union scheme elsewhere covers B2C services and distance sales (art. 316(5)).
Will the fiscal representative be liable for our VAT, and is that liability unlimited?
The representative is appointed as the person liable for payment of the VAT (art. 307(7)(b)) and is bound for every mandated operation for the length of the mandate (norms pt. 89(4)). It acts in your name and out of your assets (art. 18 Fiscal Procedure Code). Express joint and several liability belongs to the refund representative (pt. 74(6)).
Is a fiscal representative compulsory for a company outside the EU, including a UK company?
Yes. A business not established in the European Union that must register for VAT in Romania registers through a fiscal representative (art. 316(7) Fiscal Code; norms pt. 88(7)(b)). The text makes no exception for any non-EU state, so the rule applies to UK, Norwegian and Swiss businesses as it is written.
How long does ANAF take to register us, and from what date can we charge Romanian VAT?
ANAF decides within 30 days at most of receiving the request and tells both your business and the representative (norms pt. 89(3)). The texts state the start date two ways: the 5th day after the request (art. 316(1^1)(d) Fiscal Code) or the date the certificate is communicated (norms pt. 88(1)(a)). No start date is promised in advance.
Is there a state fee or a guarantee for appointing a fiscal representative?
No state fee and no guarantee are set in the texts that govern the appointment: art. 316 Fiscal Code, its norms pt. 88 and 89, and ANAF's forms catalogue. Any security a representative asks for is a commercial term, not a legal requirement. Our own fee for the representation is quoted on request.
Can you also advise us on our Romanian VAT position?
Our VAT work is done inside the representation and accounting contract: preparing and filing the returns and representing you before ANAF (art. 6(a) OG 65/1994). Stand-alone tax advice needs the tax-consultant title and entry in the CCF register (art. 7 OG 65/1994; art. 8(6) OG 71/2001), and we do not offer it.
We are an EU company: can we register for VAT in Romania without a fiscal representative?
Yes. A business established in another Member State but not in Romania may register directly, declaring a Romanian address where all its records and documents can be examined, or through a fiscal representative (art. 316(7) Fiscal Code; norms pt. 88(7)(a)). Either way it files fiscal registration form 015 (OPANAF 1699/2021).
What documents does ANAF need to appoint a fiscal representative?
The request carries four annexes: a declaration of start of activity with the date and nature of the Romanian activity, a copy of the foreign constitutive act, the representative's written acceptance and the contract fixing the scope of the mandate (norms pt. 89(1)). ANAF also asks for a self-declaration with contracts or orders on the planned operations (pt. 88(6)).
Do we get our own Romanian VAT number, or do we use yours?
Your own. ANAF gives the represented business a VAT code different from the representative's (norms pt. 89(3)), and the code carries the prefix RO (art. 318(1) Fiscal Code). Your operations are not recorded in the representative's own accounts (pt. 89(10)), and one VAT return is filed for your business alone (pt. 89(13)).
Can we appoint two fiscal representatives, one for each project?
No. Only one fiscal representative is admitted for all the operations a business not established in Romania carries out there (norms pt. 89(2)). Every project runs under the same mandate, with the same representative and the same Romanian VAT code, and one VAT return covers them all.
Who issues our invoices and files our VAT returns, and by when?
The representative issues your sales invoices within its mandate, naming your business and the representative with its address and VAT code (norms pt. 89(11); art. 319(20)(e) Fiscal Code). It files one VAT return for your business by the 25th of the month after the period, and the VAT is paid by the same date (art. 323(1), 326(1)).
Does the Romanian small-business VAT exemption apply to us?
No. The small-business exemption, with its ceiling of 395,000 lei (art. 310(1) Fiscal Code), does not apply to a business not established in Romania (norms pt. 89(10)). VAT is therefore charged from the first Romanian supply that requires registration, whatever the turnover of the business.
Do we have to use RO e-Factura?
Since 1 January 2026 your Romanian suppliers send the invoices they issue to you through RO e-Factura, ANAF's national e-invoicing system (art. 10(1^1) OUG 120/2021, as amended by OUG 89/2025). For the invoices issued in your name, a non-resident may opt into the system on form 083 (OPANAF 1831/2021).
What happens if we open a branch in Romania, or want to switch to direct registration?
A fixed establishment in Romania ends the representation, and the balance of the representative's last return passes to the establishment (norms pt. 89(7)-(8)). An EU business that moves to direct registration keeps its VAT code (pt. 89(9)). The mandate cannot end before the last return in your name is due (pt. 89(6)).
We only buy in Romania and want the VAT back. Do we need to register?
A business established outside the EU that is neither registered nor obliged to register claims Romanian VAT back through a refund representative, on form 313 (norms pt. 74(5); OPANAF 3159/2017). ANAF decides within 6 months, and refunds are paid in lei into a Romanian account named by the representative (pt. 74(12)-(13)).
Ready to appoint a fiscal representative in Romania?
Tell us where you are established and what you do in Romania; we reply with the test result, the route and the documents.
Request a VAT representation plan · or start the onboarding form