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Romania - VAT registration guide

Updated by Florentina Susnea, PKF Finconta SRL

VAT registration threshold – local establishment	RON 300,000

VAT registration threshold – no local establishment	RON 0

Voluntary VAT registration	Voluntary VAT registration is possible in Romania. A taxable person with turnover below the RON 300,000 VAT registration threshold can opt at any time for the application of the normal tax regime.

How to register for VAT	A Romanian VAT registration application can be submitted to the registry office of the competent fiscal authority either by post or in electronic format with digital signature using a qualified certificate. �� In order to file the VAT registration application electronically, the taxable person must first register the digital certificate with the tax authority. �� As the VAT registration application form must be accompanied by other supporting documents, it would be advisable to submit the application at the registry office of the competent fiscal authority.

VAT registration form	Resident taxpayers registering for VAT in Romania are required to complete