Anwaltskanzlei

VAT Registration in Romania: When Is It Mandatory for Foreign Companies?

Introduction
As EU and non-EU companies expand into Romania through digital services, deliveries or cross-border projects, many find themselves subject to VAT registration – even without a local branch or subsidiary.

This guide explains when and how foreign companies are required to register for VAT in Romania in 2025.

1. When Is VAT Registration Mandatory in Romania?

A foreign company must register for VAT in Romania if it:

a) Sells goods within Romania

Delivers goods to Romanian customers without a Romanian establishment
Even intra-EU distance sales over EUR 10,000/year may trigger local obligations (if OSS scheme is not used)

b) Provides services with place of supply in Romania

Example: installation, construction, event organization, transport within Romania

c) Imports goods into Romania from outside the EU

Even if goods are shipped directly to a Romanian customer

d) Holds inventory in Romania

Using a warehouse or local logistics provider (even via Amazon or e-commerce platform)

e) Acts as the beneficiary of reverse charge services

In specific cases where self-invoicing is required

2. Types of VAT Registration

Direct VAT Registration (fiscal code starting with RO): for companies without a Romanian presence
VAT registration via a Romanian fiscal representative: required for non-EU companies

Thresholds:

No revenue threshold: if the activity is taxable in Romania, registration is required from the first transaction

3. What About OSS (One-Stop Shop)?

OSS can be used for B2C digital services and distance sales
But it does not cover B2B or installation services, warehousing, or imports

If you're doing more than online B2C sales, you will likely need a local VAT registration in Romania.

4. What Is the Procedure to Register?

File an application with ANAF (Romanian Tax Authority)
Provide company documents (certificate of incorporation, power of attorney)
Appoint a fiscal representative if non-EU
Processing time: ~2–4 weeks

After registration, you receive a RO VAT number and must file monthly or quarterly returns.

5. Penalties for Late or No Registration

Late registration leads to fines, interest, and retroactive VAT obligations
Undeclared operations may be taxed by estimation
Companies may also face import/export blockages

We Can Help

At Epure & Lohmann SCA, we assist foreign businesses with:

VAT registration in Romania
Structuring service and sales contracts
Fiscal representation and ongoing compliance
Avoiding permanent establishment and tax risk

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