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.
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:
Non EU-based businesses require the following additional documentation:
All additional documentation must be submitted together with an authorized Romanian translation.
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.
| Country Code | RO |
|---|---|
| Format | 1234567890 |
| Characters | 10 characters |
| Notes |
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).
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