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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 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, or TIN 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:

  • non-resident citizens (whether they are nationals of an EU member state, or from outside the EU territory) who are mandated by Romanian companies on positions of directors or members of the boards of directors. If these persons are not required to obtain a residence permit for Romania (for non-EU citizens) or a registration certificate (for citizens of EU Member States), based on which they can be granted a personal numerical code (CNP), they have the obligation to obtain a TIN;
  • foreign citizens who derive income from Romanian sources, and who are subject to taxation on the territory of Romania. Such situations may be those where foreign nationals derive types of income for which a tax reporting obligation is applicable in Romania – e.g. income from dividends paid by Romanian companies, income from rental, income from the transfer of shares in Romanian companies, etc.;
  • foreign citizens who buy or sell a property located in Romania and have not been assigned a personal numeric code by obtaining a Romanian residence permit (for non-EU citizens) or a registration certificate for Romania (for EU citizens). In both of these two situations (the purchase or sale of a building or land) the taxpayer identification number is among the documents required from the foreign citizen by the notary who authenticates the transaction of the property;
  • foreign citizens who buy or sell vehicles which are registered (or must be registered) on Romanian territory (for the purpose of payment of the specific vehicle taxes).

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:

  • 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.
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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:

Florin Stoicescu

Tax & Legal consultant


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5 thoughts on “How to obtain a Romanian tax identification number”

    • Hi Rob, thanks a lot for your feedback! I will look into that and make sure to add this detail as well. Much appreciated!

      Reply
  1. 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

    Reply
    • 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

      Reply

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