VAT Registration in Romania 2026
VAT registration in Romania may be necessary when a company from outside Romania carries out transactions there for which it settles the tax itself: import, storage, local sale, ITC, IDT or delivery with assembly.
The Romanian customer alone doesn't determine the obligation. The key factors are where the goods are located, who the importer is, whether reverse charge is in effect, and whether a local VAT number will be required before the transaction.
VAT Registration in Romania – Quick Overview
Romanian VAT registration isn't a formality to be postponed until the end of the month. Whether it's an import, warehouse, intra-Community acquisition, or local sale, it must be verified before invoicing, customs clearance, or shipping.
| Area | What's worth knowing | Importance for a foreign company |
|---|---|---|
| When registration may be needed | When the company settles Romanian VAT itself. | Most often import, warehouse, WNT, WDT, local sale or delivery with assembly. |
| When it may not be needed | When VAT is settled by the Romanian buyer. | Often for B2B services, if reverse charge works properly. |
| SME exemption | A company from another EU country may, in certain cases, apply the Romanian exemption for small businesses. | Requirements include a limit of 395,000 lei in Romania, a limit of €100,000 for the entire EU, prior notification, and an EX number. The exemption is not automatic. |
| Form for non-residents | Form 015 is used by non-resident taxpayers for purposes including registration, data update and deregistration. | You must correctly indicate whether your company is applying for a standard Section 316 registration or a specific Section 317 number. |
| Documents | Contracts, orders, warehouse, logistics, import documents and powers of attorney. | The office wants to see a specific reason for registration, not just a general intention to sell. |
| After registration | The VAT number triggers declaration and reporting obligations. | You need to check D300, D390, D394, D406, RO e-Factura and RO e-Transport. |
Taxenlight Experience
Taxenlight analyzes VAT registrations abroad from the perspective of the actual transaction model: warehousing, import, intra-Community acquisition of goods, intra-Community supply of goods, local sales, reverse charge, documentation, and subsequent declaration obligations. This allows VAT registration to be treated not as a mere form but as part of the entire sales process.
When may VAT registration in Romania be mandatory?
The decisive factor isn't whether you have a Romanian customer, but rather whether the transaction takes place in Romania and whether VAT can be settled by the buyer. Below are the scenarios that most often require analysis of the local TVA number.
Warehouse or fulfillment in Romania
If goods are moved to a Romanian warehouse and then sold from local inventory, you need to check the ITC, local sales, invoicing, and subsequent reporting. More on this: Warehousing goods in Romania and VAT.
Import via Romania
When importing, it's important to determine who appears on customs documents as the importer and who is entitled to deduct import VAT. Import VAT deferral requires a separate analysis; see: Deferred Import VAT in Romania.
Local sales from Romanian stock
When goods are located in Romania and sold to a customer in Romania, a local supply may occur. VAT registration is often one of the first things to check.
WNT or transfer of own goods
Moving your own goods to Romania or purchasing goods with delivery to Romania can result in an ITC in Romania. In this case, a VAT number may be required before the transaction.
WDT from Romania
If a company ships goods from Romania to another EU country, an IDT from Romania may arise. This requires a Romanian VAT number, transport documentation, and subsequent reporting.
Delivery with assembly or installation
A machine, technological line, or equipment assembled at a customer's premises in Romania is not always accounted for as a standard delivery of goods. This element often changes the VAT assessment.
Taxenlight advises
Don't start by asking, "How do I get a Romanian VAT number?" Start by asking, "Which transaction requires registration?" If this can't be clearly described and documented, the office may ask for further clarification.
Reverse charge and VAT registration in Romania
In many B2B services, VAT can be settled by the Romanian buyer. However, this does not mean that reverse charge automatically applies to every sales model to Romania.
Where does reverse charge often help?
This is most common in B2B services provided to Romanian taxpayers, where the buyer's taxable place and status allow VAT settlement to be transferred to the recipient. Details are worth checking out in the Reverse Charge in Romania.
Where do you need to be careful?
- the goods are already in Romania,
- the company imports goods as an importer,
- there is WNT or WDT from Romania,
- sales take place from a Romanian warehouse,
- the service concerns a property, event or place in Romania.
OSS does not always replace local VAT registration
OSS may be appropriate for B2C distance sales to consumers in Romania, but it does not replace local registration in every model. Particular care must be taken when the goods are physically located in Romania prior to sale.
Selling from another EU country
May fit OSS if there is no local warehouse in Romania and B2C sales conditions are met.
Goods in Romanian warehouse
OSS usually doesn't close the issue. You need to check local registration and sales from Romanian stock.
Import to Romania
Imports have their own rules. What matters are customs documents, the importer, and import VAT deduction.
Application
Analyze OSS along with the flow of goods. The OSS panel alone does not replace the local TVA when Romania becomes the country of operations.
In practice
If you sell online but your goods are in Romanian fulfillment, check your local VAT alongside your OSS. The OSS and VAT in Romania guide and the OSS VAT Declarations service will also be helpful .
VAT registration threshold and SME exemption for a foreign company
In the case of a foreign company, it is important to distinguish between standard VAT registration and the EU SME exemption. Warehousing of goods, import, intra-Community acquisition of goods, intra-Community supply of goods, or local sales may trigger the registration requirement, regardless of the small value of the individual transaction.
However, a company based in another EU country can benefit from the cross-border SME exemption in Romania in certain circumstances. This requires a Romanian turnover limit of no more than 395,000 lei and an annual turnover of no more than €100,000 across the EU.
What is more important than the threshold?
- location of the goods,
- the role of the importer,
- WNT or WDT in Romania,
- local sale of goods,
- whether VAT is settled by the buyer or the seller.
When can SME operate?
The exemption requires prior notification to the administration of the country of establishment and obtaining an identification number with the EX suffix. Simply not exceeding the limits does not trigger the exemption. Sales covered by the SME scheme do not entitle the taxpayer to deduct VAT.
The cross-border SME scheme is available to companies based in the EU. It should not be presented as an exemption available on the same terms to companies outside the EU. Official information can be found on the SME-SS ANAF.
What is the VAT registration process like in Romania?
The process should begin with a transaction analysis, not with the form itself. The Romanian tax office may expect the company to demonstrate a specific reason for obtaining a TVA number.
Set up a transaction
Sales, import, WNT, WDT, warehouse, assembly or local service.
Check who settles VAT
Seller, importer, buyer in reverse charge or other entity in the chain.
Choose the basis for registration
For non-residents, form 015 and the appropriate VAT section are valid.
Prepare evidence
The office should see contracts, orders, logistics and the real reason for registration.
Form 015 / D015
The current Form 015 for non-resident taxpayers was introduced by ANAF Regulation No. 15/2026. The form covers both standard VAT registration under Article 316 and special registration under Article 317.
Not just a form number
The code obtained under Article 317 is not a full equivalent of the standard VAT registration under Article 316. It may apply to specific intra-Community acquisitions or services, so before submitting the form you must select the appropriate basis for registration.
What documents are needed for VAT registration in Romania?
The documents should confirm two things: who the taxpayer is and why they need a Romanian VAT number. A general intent to sell may be insufficient.
| Document | Why is it needed? | Practical note |
|---|---|---|
| Form 015 / proper form | Reporting a non-resident taxpayer to the administration. | Please use the current version of the form in accordance with ANAF Regulation No. 15/2026 and indicate the correct basis for registration. |
| Company registration documents | They confirm the existence and details of the company. | They may require translation into Romanian. |
| Confirmation of taxpayer status | It shows that the company is conducting business activities. | Important when assessing VAT status. |
| Contracts and orders | They show the real transaction model. | When registering under Article 316(6), the ANAF requires contracts, orders or other documents confirming the planned intra-Community supplies or acquisitions in Romania. |
| Warehouse documents | They confirm the storage of goods in Romania. | Key for fulfillment and local inventory. |
| Logistics documents | They show the flow of goods. | Valid for WNT, WDT and local sales. |
| Import documents | They show who the importer is. | Important for deducting import VAT. |
| Power of attorney | Needed when an advisor or representative is acting. | It should meet local requirements. |
| Translations | Documents in a foreign language may require translation. | Documents written in a foreign language may require translation into Romanian by an authorized translator. |
Taxenlight advises
Prepare documents according to the transaction scenario. You'll need a different package for import, a different one for warehousing, a different one for delivery with assembly, and a different one for locally taxed services.
Direct registration and tax representative
A foreign company may consider direct registration or acting through a tax representative. The country of residence, taxpayer status, and the nature of the transaction are all important considerations.
EU company
A company based in another EU country can register in Romania directly or use a tax representative. It doesn't have to establish a Romanian company just to obtain a VAT number.
Non-EU company
A company based outside the European Union that is required to register for standard VAT in Romania must generally appoint a tax representative in accordance with Romanian regulations.
A proxy is not always a representative
A representative may submit documents and conduct correspondence. A tax representative, however, acts as part of the VAT registration process for a foreign taxpayer and performs duties specified in the regulations. These terms should not be used interchangeably.
Romanian VAT number and permanent establishment
VAT registration in Romania does not automatically mean that a company has a permanent establishment there. These are two different issues that must be assessed separately.
VAT number
It may be needed to settle local transactions, imports, ICT, IDT or sales from a Romanian warehouse.
Permanent place of business
It requires a separate analysis of the technical base, personnel, business organization and actual presence in Romania.
Want to check your obligation before the transaction?
Taxenlight can analyze the sales model, import, warehouse, reverse charge and documents needed for registration.
What happens after VAT registration in Romania?
A Romanian VAT number doesn't end the process. After registration, you'll need to set up invoicing, declarations, reporting, communication with ANAF, and document archiving.
| Duty | When can it appear? | Attention |
|---|---|---|
| D300 and possibly D390 and D394 | After standard registration, depending on the transactions performed. | The deadlines and scope of the forms are described in the article VAT declarations in Romania. |
| D406 SAF-T | As a rule, this also applies to non-residents with a Romanian VAT number. | The obligation for this group applies from 1 January 2025. |
| RO e-Invoice | Depends on the company status and type of transaction. | Simply having a VAT number is not enough to determine the full scope of obligations. |
| RO e-Transport | For selected transports of goods covered by the system. | The obligation results from the transport and the type of goods, and not solely from VAT registration. |
Detailed deadlines, frequency, corrections and rules for individual forms are described in the VAT Declarations in Romania.
Do you already have a Romanian VAT number?
After registration, the scope of the declaration, D406 SAF-T and obligations related to invoices and transport must be determined.
How long does VAT registration take in Romania and what do the costs depend on?
It's not worth promising a single number of days for every case. The procedure time depends on the quality of the documents, the type of transaction, translations, the power of attorney, and any questions the office may have.
Transaction model
A simple B2B service and import with a warehouse in Romania are two completely different things.
Complete set of documents
Lack of contracts, orders or translations may extend the procedure.
Office questions
ANAF may ask about contractors, warehouse, transport, importer and VAT liability.
What mistakes should you avoid when registering VAT in Romania?
Most problems arise when a company registers after the fact or assumes that one mechanism resolves all transactions.
Registration after the first transaction
It can mean invoice corrections, overdue declarations and problems with VAT deductions.
Automatic reverse charge
Reverse charge does not replace registration for warehouse, import, ITC, IDT and local sales.
No evidence of activity
The description "sale to Romania" is too general. Documents demonstrating a specific transaction are needed.
Documents without translation
It is worth planning translations into Romanian before submitting the application.
Confusing OSS with local registration
OSS does not solve sales from a Romanian warehouse or imports to Romania.
No plan by VAT number
Registration may trigger declaration obligations, D406 SAF-T, and invoicing and transportation obligations. Detailed deadlines and forms are described in the article "VAT Declarations in Romania.".
VAT Registration Romania 2026 – Key Conclusions
VAT registration in Romania depends primarily on the transaction model. A non-Romanian company doesn't need to register just because it has a Romanian customer, but may need a VAT number for imports, warehousing, ICT, IDT, local sales, or delivery with assembly.
For non-residents, the most important thing is to determine whether the Romanian buyer can settle the VAT, or whether the obligation rests with the foreign company. After registration, the next stage begins: declarations, reports, invoices, data, and communication with the administration.
Not sure if you need a Romanian VAT number?
Schedule a call and let's go through the transaction model: warehouse, import, WNT, WDT, reverse charge, documents for form 015 and obligations after registration.
VAT Registration Romania 2026 – Frequently Asked Questions
Does a foreign company have to register for VAT in Romania?
Not always. Registration may be required for import, warehousing, local sales, intra-Community acquisition of goods, intra-Community supply of goods, or delivery with assembly. For many B2B services, the Romanian buyer can settle VAT through reverse charge.
Does a Romanian customer alone mean that VAT registration is required?
No. You need to check the type of transaction, place of taxation, status of the buyer and who is obliged to settle VAT.
Can an EU company benefit from the SME exemption in Romania?
Yes, if it meets the conditions for the cross-border SME regime, including a limit of 395,000 lei in Romania and €100,000 in turnover across the EU. Prior registration and obtaining a number with the EX suffix are required.
What is the difference between an Article 316 registration and an Article 317 number?
Article 316 covers standard VAT registration. Article 317 provides a specific number for certain intra-Community transactions and services. The Article 317 number should not be treated as a full standard VAT registration.
Do B2B services for a Romanian company require VAT registration?
Often, this is not the case if the Romanian buyer settles VAT via reverse charge. However, it is important to check whether the service is subject to a specific place of supply rule.
Does OSS replace VAT registration in Romania?
Not always. OSS may be appropriate for selected B2C distance sales, but it does not replace local registration for a warehouse in Romania, import, intra-Community acquisition, or local delivery.
What form is used to register a non-resident in Romania?
For non-residents without a permanent establishment in Romania, form 015/D015 is essential. It concerns the registration, updating of data, and deregistration of non-resident taxpayers designated by ANAF.
What documents are needed for VAT registration in Romania?
You may need company registration documents, confirmation of taxpayer status, contracts, orders, commercial, warehouse, logistics or import documents, a power of attorney and translations into Romanian.
Do documents need to be translated into Romanian?
Documents written in a foreign language may require translation into Romanian by an authorized translator. It's worth factoring this into your registration schedule.
Does an EU company need a tax representative in Romania?
No. An EU company can register directly or voluntarily use a tax representative. A non-EU company subject to standard registration generally registers through a tax representative.
Does VAT registration mean a permanent establishment in Romania?
Not automatically. VAT registration and a permanent establishment are two different things. You may still need a VAT number for settlement purposes, even without establishing a local company.
What happens after a Romanian VAT number is issued?
Invoicing must be configured and declaration and digital obligations established. Detailed forms, deadlines, and adjustments are described in the VAT Declarations in Romania guide.
Can I register for VAT in Romania after my first transaction?
In many scenarios, registration should be verified before the transaction. Post-registration can cause problems with invoices, declarations, VAT deductions, and correspondence with authorities.
This text is for informational purposes only and does not replace an individual tax analysis. When registering for VAT in Romania, it is important to verify the specific transaction model, documents, and the current position of the Romanian administration.
