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Fiscal registration of non-residents in Romania – practical aspects

Foreign companies or individuals, although not resident in Romania, can found themselves in the situation of having the obligation to register for Romanian tax purposes. In essence, the Romanian Tax Procedure Code includes in the scope of the obligation to register for Romanian tax purposes those non-residents involved in taxable transactions in Romania (essentially, we are talking about the rights and obligations arising from a taxable transaction – such as the obligation to payment of income tax obtained in Romania, for example).

In other words, if a foreign company or a non-resident individual is involved in transactions that give rise to tax reporting obligations on the Romanian territory, the fiscal registration of the non-resident involved in the transactions becomes mandatory.

What kind of transactions can trigger such obligation? For example, the provision of services, any deliveries of goods, or investments in the Romanian capital market. It is important, however, before describing a number of practical issues related to the fiscal registration of non-residents in Romania, to also clarify the main rules underlying such transactions.

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