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.

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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4 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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