VAT registration
VAT Registration in Romania for Your SRL
A RO VAT code for your Romanian SRL, on the right route and set up for ANAF's risk check, filed by CECCAR-registered accountants.
- Ceiling: 395,000 lei since 1 September 2025 (art. 310(1) Fiscal Code)
- New SRL: code valid from the trade-register date (art. 316(1^1)(a))
- ANAF's legal term: 45 days (art. 77 Fiscal Procedure Code)
- Filed under your power of attorney
The company's own documents, checked before anything goes to ANAF.
VAT registration for your Romanian SRL
We handle VAT registration in Romania for foreign founders of a new SRL and for foreign-owned SRLs that cross the ceiling or opt in. From our Bucharest office we request the RO code on the right route and keep it, as part of accounting for a Romanian SRL.
The request and every VAT return after it are filed by our CECCAR-registered accountants inside the accounting contract (art. 6(a) OG 65/1994). A business with no Romanian company registers differently: see why a non-EU company selling in Romania needs a fiscal representative.
What's included
Registration is one part of the accounting contract, which also covers corporate tax returns for a Romanian SRL, annual financial statements for a Romanian subsidiary and running payroll on REGES-Online.
The VAT-regime decision
Declare turnover above the 395,000 lei ceiling, opt in below it, or stay exempt (art. 310, 316 Fiscal Code), with the filings each choice starts.
The risk set-up before filing
The office document, administrator, capital, accounting contract and headcount: the Annex 6 points a new foreign-run SRL meets, settled before the code is issued.
VAT inside the ONRC filing
For a new SRL the VAT request travels in the company's ONRC file; the code is valid from the trade-register date.
Registration of an existing SRL
On crossing the ceiling or opting in, our accountant files form 010 or form 700 as your împuternicit (representative under a power of attorney).
The art. 317 special code
For an exempt SRL buying goods from the EU or trading cross-border business services: a separate code, not normal registration.
Repair and re-registration
After an ex officio registration, or a cancellation once its ground is gone, the code is put back in order.
What follows the code
Form 300, form 390, form 394, RO e-Factura uploads and the first refund claim, all in the same contract.
How the process works
Two routes; which one applies depends on whether the SRL exists yet.
Route A, a new SRL
- 1
The VAT-regime decision
You and our accountant
- 2
The risk set-up
You and our accountant
- 3
ONRC filing, VAT request inside
The founders or their attorney
- law NIF of non-resident founders and administrators: answer to ONRC that day or the next, art. 83(2) Fiscal Procedure Code
- 4
The code is valid
Trade register; ANAF
- law from the trade-register date, art. 316(1^1)(a)
- 5
Risk analysis and SPV
ANAF
- 6
First form 300
Our accountant
- law by the 25th of the month after the first period, art. 323(1)
Route B, an existing SRL
- 1
Crossing the ceiling or opting in
Your SRL
- law on crossing, request due that day at the latest, art. 310(6)
- 2
Form 010 or form 700
Our accountant, under your power of attorney
- 3
ANAF's decision
ANAF
- law 45 days, up to two months more, art. 77
- 4
The code is valid
ANAF
- law from the crossing date, or the date the Code sets for the request, art. 316(1^1)
- 5
Risk analysis, SPV, first filings
ANAF; our accountant
- law first refund claim audited before payment, art. 169(3)(d)
From when is the code valid?
The company requests it
new SRL or opting in
- The trade-register dateart. 316(1^1)(a)VAT requested in the ONRC filing
- The date the Code sets for the requestart. 316(1^1)opting in below the ceiling
The ceiling is crossed
395,000 lei of annual turnover
- The crossing dateart. 316(1^1)request filed on time
- The crossing dateart. 310(6^1)(a)no request: ex officio registration
Not for an SRL a business with no Romanian company registers differently: see the fiscal representative page.
No calendar day is promised on any route.
Route A, a new SRL: the code valid from the trade-register date
- The VAT-regime decision. You and our accountant settle the declared turnover or the option, before the ONRC file is lodged. No official time applies.
- The risk set-up. The office document, administrator, capital and accounting contract are settled with us; a partner lawyer drafts anything bespoke.
- The ONRC filing. The founders or their attorney file, VAT request included; ONRC requests a tax number (NIF) for each non-resident founder and administrator, and the Ministry of Finance answers that day or the next (art. 83(2) Fiscal Procedure Code). See how opening a company works in Romania.
- The code is valid. It runs from the trade-register date (art. 316(1^1)(a) Fiscal Code). See the Romanian VAT number format.
- Risk analysis and SPV. ANAF reads the company against Annex 6 after registration, no duration published. Decisions arrive in SPV (Spațiul Privat Virtual), ANAF's online account.
- First filings. Our accountant files form 300 by the 25th of the month after the first period (art. 323(1)); quarterly in the year of registration where art. 322(3) applies.
Route B, an existing SRL: crossing the ceiling or opting in
- The trigger. On crossing the ceiling, the request is due that day at the latest (art. 310(6)); opting in works at any time. EU purchases first: the art. 317 code first.
- The request. Our accountant files the VAT application on form 010 on paper or form 700 online, with the power of attorney in original or legalised copy (art. 18(2) Fiscal Procedure Code).
- ANAF's decision. 45 days from registration of the request, up to two months more if ANAF asks for further evidence (art. 77). The certificate arrives in SPV.
- The code is valid. After crossing, from the crossing date; after opting in, from the date the Code sets for the request (art. 316(1^1)). No calendar day promised.
- Risk analysis, SPV, first filings. As route A. The first refund claim goes to an advance tax audit before payment (art. 169(3)(d) Fiscal Procedure Code).
Not sure which route your SRL is on?
Tell us the company's stage and expected turnover; we reply with the route and the filings that apply.
Request a VAT registration plan · or start the onboarding form
Romanian VAT registration rules and dates
The figures that decide when and how an SRL registers. Rates and how VAT works: the VAT guide.
| Rule | Value | Article and date |
|---|---|---|
| Exemption ceiling | 395,000 lei of annual turnover | art. 310(1) Fiscal Code; since 1 September 2025 (OG 22/2025) |
| The old ceiling | 300,000 lei | until 31 August 2025; superseded |
| Crossing the ceiling | request due at the latest on the day it is crossed | art. 310(6) Fiscal Code |
| Not applying after crossing | ex officio registration from the crossing date | art. 310(6^1)(a), art. 316(10) Fiscal Code |
| ANAF's term to decide a request | 45 days from its registration | art. 77(1) Fiscal Procedure Code |
| Where ANAF asks for further evidence | up to two months more | art. 77(2)(a) Fiscal Procedure Code |
| Route A, tax number (NIF) of a non-resident founder or administrator, answer to ONRC | that day, or the day after at the latest | art. 83(2) Fiscal Procedure Code |
| VAT rates | 21% standard, 11% reduced | art. 291 Fiscal Code; since 1 August 2025 (Law 141/2025) |
| State fee for the ANAF request | none printed in the Fiscal Code or the ANAF forms catalogue | Fiscal Code; ANAF forms catalogue, 2026 |
What ANAF checks after the code is issued
ANAF registers first and analyses afterwards (art. 316(8), (9) Fiscal Code). The outcome named is cancellation for high fiscal risk, with re-registration once it is gone (art. 316(11)(h), 316(12)(e)).
| Annex 6 criterion | Point | What is settled before filing |
|---|---|---|
| Registered office at a lawyer's professional seat under a legal-assistance contract, with no secondary premises | pt. 1.1 | the kind of document the office rests on |
| Registered office used under a comodat (free loan for use) of one year or less, with no secondary premises | pt. 1.2 | the term and form of the office document |
| Average headcount under one employee | pt. 2.1 | whether and when the company hires, with payroll on the same contract |
| Accounts outsourced without a contract with an active CECCAR member | pt. 3.1 | the CECCAR accounting contract from day one |
| Significant mismatches between the tax returns | pt. 4.1 | returns prepared and reconciled by one accountant |
| A foreign administrator without Romanian tax residence and share capital under 45,000 lei | pt. 5.1 | a Romanian tax-resident administrator, or capital of 45,000 lei or more; the owners decide, we set out the rule |
Documents and decisions you will need
What you supply to us: our working list, not ANAF's own checklist.
- Passport and identification data for each founder and administrator
- A power of attorney for the ONRC filing and for our accountant before ANAF
- Proof of the registered office: not a lawyer's seat, not a short comodat
- The capital and administrator decision read by Annex 6 pt. 5.1
- The accounting contract with an active CECCAR member
- Expected turnover and the VAT option, or evidence that activity has started
- Access to SPV for the company
Filings that start the day the code is valid
Our accountant files each of these inside the contract, from the monthly D300 VAT return to invoices sent through the RO e-Factura system.
| Filing | Period | Deadline | Article |
|---|---|---|---|
| Form 300, VAT return (OPANAF 174/2026) | month; quarter where previous-year turnover did not exceed 100,000 euro and no intra-EU acquisitions of goods; quarterly in the year of registration where art. 322(3) applies | the 25th of the month after the period | art. 322, 323(1) Fiscal Code |
| VAT payment | as the return | by the return deadline | art. 326(1) Fiscal Code |
| Form 390, recapitulative statement (OPANAF 705/2020) | month, where intra-EU operations occur | the 25th of the following month | art. 325(1) Fiscal Code |
| Form 394, domestic listing (OPANAF 77/2022) | as set by the order | as set by the order | OPANAF 77/2022 |
| RO e-Factura upload | per invoice | 5 working days from the invoice date, from 1 January 2026 | OUG 120/2021 as amended by OUG 89/2025 |
| First refund claim after registration | the first return with a negative balance and the refund option | paid only after an advance tax audit; later claims filed before that decision are audited too | art. 169(3)(d) Fiscal Procedure Code; Order 1123/2026 |
A late return carries a fine of 500 to 1,000 lei for a small company, 1,000 to 5,000 lei for medium and large taxpayers (art. 336(2)(d) Fiscal Procedure Code). Six months or two quarters without returns, or with empty ones, are grounds to cancel the code (art. 316(11)(d), (e) Fiscal Code).
The SAF-T file has its own page: how the D406 file and the e-Factura upload are produced every month.
Problems we solve
What owners bring to us, and how each is handled.
The 300,000 lei figure
The ceiling is 395,000 lei since 1 September 2025 (art. 310(1), OG 22/2025). The old figure still circulates, an older ANAF training deck included.
A code issued, then cancelled
We check the Annex 6 set-up and the cancellation grounds, a 50%-or-more shareholder's tax record included. For shelf SRLs with their books taken over, the public VAT register comes first.
It is taking months
The statutory clock is 45 days, plus up to two months if ANAF asks for evidence (art. 77 Fiscal Procedure Code). Route A dates the code from the trade register.
The ceiling crossed without noticing
ANAF registers the company ex officio from the crossing date (art. 310(6^1)). Our accountant takes the decision from SPV and files the returns it calls for.
EU software and services only
An exempt SRL needs the art. 317 code before those purchases: a legal duty, not a workaround, and not normal VAT registration.
Has ANAF cancelled or delayed your VAT code?
We read the decision in SPV, the Annex 6 points it turns on and the route back to registration.
Why work with us
Mihai Dumitrescu
VAT and tax compliance lead, Bucharest. Assembles VAT registration files and explains the rules in Romanian, English and German.
The accounting work, VAT returns included, is performed by CECCAR-registered accountants (art. 6(a) OG 65/1994); tax work is sold only inside that contract.
From our practice
A foreign-owned SRL with a foreign administrator without Romanian tax residence and the 500 lei minimum capital meets Annex 6 pt. 5.1, and provider pages still print the 300,000 lei ceiling that ended on 31 August 2025.
Frequently asked questions about VAT registration
Why would ANAF cancel our VAT code after issuing it?
Art. 316(11) of the Fiscal Code names the grounds: high fiscal risk read against Annex 6 to the VAT norms, no VAT return for six months or two quarters, returns with no purchases and no sales over the same span, and tax-record offences of a 50%-or-more shareholder, the sole shareholder or an administrator. Re-registration follows once the ground is gone.
Our director lives abroad and our capital is 500 lei: does that make us high fiscal risk?
That pair meets Annex 6 pt. 5.1: at least one administrator is a foreign citizen without Romanian tax residence and the share capital is under 45,000 lei. The legal minimum for a new SRL is 500 lei (art. VI(2) Law 239/2025). Annex 6 does not say how its criteria combine, and neither point is a condition of registration.
Can we use a lawyer's address or a short free-loan agreement as our registered office?
Both are Annex 6 points, each only where the company has no secondary premises: a registered office at a lawyer's professional seat under a legal-assistance contract (pt. 1.1), or one used under a comodat, a free loan for use, of one year or less (pt. 1.2). We do not provide the registered office; our accountant reads its document first.
Why does it take so long, and is there a legal deadline for ANAF?
Art. 77 of the Fiscal Procedure Code gives ANAF 45 days from the registration of a request, extended by up to two months where it asks the company for further evidence. When a new SRL requests VAT inside its ONRC filing, the code is valid from the trade-register date. We promise no calendar day beyond that.
Do we really need an accountant to register, or can we file it ourselves?
The company may file itself or act through any împuternicit (art. 18 Fiscal Procedure Code). The VAT returns that follow are tax work inside an accounting contract with a CECCAR member (art. 6(a) OG 65/1994; art. 10(3) Law 82/1991), and that contract is also an Annex 6 point. We sell registration only inside the accounting contract.
What is the VAT registration threshold in Romania in 2026, and is it still 300,000 lei?
The exemption ceiling is 395,000 lei of annual turnover (art. 310(1) Fiscal Code). OG 22/2025 raised it from 300,000 lei with effect from 1 September 2025, so 300,000 lei was the ceiling until 31 August 2025 and no longer applies. A company below the ceiling may still opt for normal VAT at any time (art. 310(3)).
Does a new Romanian SRL have to register for VAT?
It must request registration before trading if it declares expected turnover above 395,000 lei (art. 316(1)(a) Fiscal Code). Below the ceiling it may opt for normal VAT at any time or stay exempt (art. 310(3)). An exempt company may not show VAT on its invoices (art. 310(10)). For a new SRL the choice goes into the ONRC filing.
Can the VAT code be valid from the day the company is registered?
Yes. When VAT registration is requested inside the ONRC filing of a new SRL, the code is valid from the date the company is registered in the trade register (art. 316(1^1)(a) Fiscal Code). On that route ONRC also obtains a tax number (NIF) for each non-resident founder and administrator, answered that day or the next (art. 83(2) Fiscal Procedure Code).
What happens if we cross the ceiling and do not apply?
The request is due at the latest on the day the ceiling is crossed (art. 310(6) Fiscal Code). If the company does not apply, ANAF registers it ex officio from the date the ceiling was crossed (art. 310(6^1) and art. 316(10)). Our accountant then takes the decision from SPV and files the VAT returns for the periods it covers.
Can we register only for EU purchases and stay exempt?
An exempt SRL that makes intra-community acquisitions, or buys or sells cross-border services, obtains a special VAT code under art. 317 of the Fiscal Code. That code does not make it a normal VAT payer (art. 317(10)). It carries the RO prefix like any Romanian VAT code (art. 318(1)), and form 390 follows for those operations (art. 325(1)).
Does a Romanian SRL need a fiscal representative?
No. Art. 316(7) of the Fiscal Code requires a fiscal representative only from a business established outside the European Union that must register for VAT in Romania. A Romanian SRL is seated in Romania and requests the code in its own name: inside its ONRC filing when it is new, or on form 010 or form 700 later.
What does the state charge for VAT registration?
The Fiscal Code and ANAF's 2026 forms catalogue print no state fee for the ANAF request on form 010 or form 700, or for the art. 317 code. The ONRC side of a new SRL's filing belongs to the formation. ANAF describes its SPV online account as a free service. Our own fee is quoted on request.
Which filings start the day the code is valid?
Form 300 and VAT payment by the 25th of the month after the period (art. 323(1), 326(1)); monthly, or quarterly where previous-year turnover did not exceed 100,000 euro with no intra-EU acquisitions of goods (art. 322). Form 390 in months with intra-EU operations, then form 394; each invoice goes to RO e-Factura within 5 working days (from 1 January 2026).
Will our first VAT refund be paid quickly?
Not before an audit. The first refund claim after VAT registration is paid only after an advance tax audit (art. 169(3)(d) Fiscal Procedure Code). Under Order 1123/2026, published on 28 September 2026, later claims filed before that first refund decision is communicated are audited as well. Our accountant prepares the evidence the audit asks for.
Where can our customers check our Romanian VAT code?
In ANAF's public register of VAT-registered taxable persons, searched by fiscal code. The code is the company's fiscal code with the RO prefix (art. 318(1) Fiscal Code). Customers in other EU member states check it in VIES, the EU's VAT information exchange system, and ANAF's decision itself sits in the company's SPV account.
Ready to register your SRL for VAT?
Tell us the company's stage and plans; we reply with the route, the set-up and the filings, inside the accounting contract.
Request a VAT registration plan · or start the onboarding form