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 applicable 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:
- non-resident citizens (whether they are nationals of an EU member state, or from outside the EU territory) who are mandated by Romanian companies to serve as 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.
Documents required to obtain a TIN
- form 030 (“Declaration of fiscal registration / Declaration of amendments / Declaration of cancellation for natural persons who do not have a personal numeric code“), completed in two copies – one copy is submitted to the Romanian tax office, and the other is kept by the taxpayer;
- copy of the foreign citizen’s passport;
- where appropriate, the documentation attesting the reason for requesting the tax identification number:
- 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 made 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.
Where should the application for the TIN be submitted?
Depending on the situation, 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.
How can the application be submitted?
The application file for the TIN can be submitted by following means
- directly to the local tax office, at the registry desk, or
- by post, via acknowledgment of receipt procedure.
The certificate reflecting the tax identification number is generally issued by the Romanian tax authorities within approximately 10 business days from the time of submission of the complete file.
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Other resources on tax matters:
- Romanian taxes on dividends in 2019
- How to determine the obligation to file a tax return in Romania
- Annual tax return deadline in 2019
- Cryptocurrency taxation in Romania
- Romanian tax residence explained in details