How to obtain a Romanian tax identification number

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.
Romanian tax identification number

We will also explain 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:

  • form 030 (“Declaration of fiscal registration/amendments /cancellation for natural persons who do not have a personal numeric code“), completed in two copies – one copy must be submitted to the Romanian tax office, and the other must be kept by the taxpayer;
  • copy of the foreign citizen’s passport;
  • where appropriate, the documentation attesting the reason for requesting the tax identification number, such as:
    • copy of the mandate contract / the act of appointment as director,
    • the employment contract (and the copy of the employment notice),
    • a copy of the lease agreement,
    • a copy of the deed of ownership of the building to be transferred, etc.;
  • if the registration is done through a tax agent: the notarial power of attorney under which the tax agent was mandated, together with his/her identity documentation;
  • a copy of the document attesting the address in Romania, if any – for example: the rental/accommodation agreement from the place of residence.

Similar resources:

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),

or

  • 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:

Romanian tax identification number_sample-1

All resources from category: Taxes

Picture of Florin Stoicescu

Florin Stoicescu

Tax & Legal consultant since 2005.

8 Responses

  1. This article doesn’t take into account the this number is necessary to obtain a license plate in Romania.

  2. Hello! If i start to work as a freelancer with tax residence in Romania, (I m german and are registered here with residence since few years) and just start to work mid of this year ( january and february i worked as employed, so i paid all taxes and social charges automatically), is it right that if my income until end of this year not exceeds 24960RON in total, i only need to pay the income tax of 10percent from this total income, and nothing else like health or pension insurance? Would be happy if you can answer this question. Thanks in advance!
    Kind regards,
    Toni

    1. Hello Toni, yes you are right to assume the above taxation for the freelancing income. But the threshold of 24.960 RON applied for year 2019. For 2020 the threshold is 26.760 RON. Health insurance is due if you reach this threshold together with other types of income, such as: rental income, dividends, capital gains, etc. Out of the total gross income as freelancer you can also deduct business expenses for applying the income tax of 10%.

      You can use the self-employment income tax calculator on our website to estimate actual amounts, here: https://expatcenter.ro/self-employment-tax-calculator-for-romania-2020/.

      Hope this helps.
      Florin

  3. Hello, I’m considering relocating to Romania. I make a living out of self-publishing books on Amazon. The US has a tax treaty with Romania and they withhold ten percent of my earnings, will I still pay income tax if I move to Romania?

    I’ve heard that if I get a Romanian social security number I file something called declaratia unica and I will only pay social contributions instead of income tax. I want to make sure that this is indeed correct.

    And also, I will be able to get a Romanian Social security number by finding a long term rent in Romania, correct?

    1. Hi MP,
      Can you clarify on the type of taxes you would like to get back? E.g., are these salary taxes, or for other type of income? Or maybe local real estate tax?
      Thanks!
      Florin

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