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.
What is a tax identification number?
A tax identification number (TIN), or taxpayer identification number, is a numerical code that is used by natural or legal persons 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 Romanian tax identification number is assigned to persons having Romanian citizenship as of their birth. This is represented by the CNP (the Personal Numerical Code) that is registered in the birth certificate by the Public Community Service for the Evidence of Persons.
This means that, for Romanian citizens, the CNP also has the role of the tax identification number, and it is not necessary for them to be assigned any other numerical code for fiscal purposes. Therefore, from the category of natural persons, 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:
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