Do you need to obtain a Romanian tax identification number and do not know where to go, and what are the steps you should follow? In this article, we will briefly and clearly describe the application procedure and the documents you need as a taxpayer to obtain a Romanian tax identification number (or in other ways named: tax ID, tax ID number, TIN, TIN number, or social security number).
What is a tax identification number?
A tax identification number (TIN), or taxpayer identification number, is a numerical code that is used by individuals or legal persons (companies) for tax purposes. This is usually used for the purpose of declaring any tax obligations to the Romanian tax authorities (ANAF). Most EU Member States use tax identification numbers to manage taxpayer obligations. Such systems are based on the identification of taxpayers based on these unique numerical codes.
In Romania, a tax identification number is assigned to persons having Romanian citizenship as of their birth. This is the CNP (“Codul Numeric Personal”, which translated in English is the Personal Numerical Code) that is registered in the birth certificate of every Romanian born citizen by the Public Community Service for the Evidence of Persons.
This means that, for Romanian citizens, the CNP also has the role of the Romanian tax identification number, and it isn’t necessary for them to be assigned any other numerical code for Romanian tax purposes. Therefore, when it comes to individuals, only foreign nationals who are subject to certain tax obligations need to be assigned a Romanian tax identification number.
When is a Romanian tax identification number (TIN) required?
A tax identification number is required to be obtained by individuals (natural persons) who are usually in one of the following situations:
You may also be requested for the tax ID number by financial organizations, most frequently by banks for the purpose of opening bank accounts or doing other types of transactions. Also, applications offering digital banking services, such as Revolut, may also ask you for the tax ID number.
Documents required to obtain a TIN
The documents required by the Romanian tax authorities for issuing a tax identification number are generally the following:
Where should the application for the TIN be submitted?
Depending on the specific case, the application file must be submitted as follows:
- to the Romanian tax office in whose territorial area the income is derived, or the transferred property is located (for example, in the case of the purchase/sale of a building/land, to the Public Finance Administration in whose territorial area the purchased/sold building or land is located),
- to the Romanian tax office in whose territorial area the tax agent/fiscal representative has his domicile established, if the request is made through a tax agent/fiscal representative appointed according to the legislation in force.
For individuals who generate income subject to the tax withholding obligation (eg: dividends, interest, etc.), the request for attribution of the tax identification number can also be submitted by the Romanian payer of the income (e.g. the Romanian company that pays the dividends).
How can the application be submitted?
The application file for the TIN can be submitted by the following means:
- directly to the local tax office, at the registry desk, or
- by post (Romanian Postal Office), via acknowledgment of receipt procedure.
The certificate reflecting the tax identification number should generally be issued by the Romanian tax authorities within approximately 5 to 10 business days from the time of submission of the complete file.
What does the certificate issued by ANAF look like?
You can find below a sample of certificate which ANAF issues to assign a tax identification number to an individual:
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