A fiscal representative in Romania is mandatory for companies based outside the European Union (EU) which conduct taxable activities on the Romanian territory. It must be noted that it is illegal for such companies not to appoint a fiscal representative and failure to register can lead to significant penalties and the inability to obtain VAT refunds.
Therefore, the procedure should be completed with the utmost care and responsibility, prior to engaging in any commercial activities. Our lawyers in Romania provide reliable services and can assist foreign businesses in any other corporate matter. Provided that investors will plan to expand on the local market, our team can assist in the process of company formation in Romania.
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Latest legislation concerning the fiscal representative in Romania
In 2025, the Romanian authorities enabled new procedures concerning the tax registration of foreign companies that do not have a permanent establishment in this country and which are liable to taxation in Romania (a situation in which a fiscal representative must be appointed).
Under the new law, several procedures were introduced for the foreign company and its appointed fiscal representative in Romania. In the list below, our Romanian lawyers highlight some of the main decisions established in this sense:
- the new procedures have been established under the Order of the President of the National Agency for Fiscal Administration (ANAF), no. 472, published on 7th of April 2025;
- the law states that a foreign company can appoint only 1 fiscal representative to handle all the tax obligations deriving from the respective commercial activity;
- the obligations of the fiscal representative in Romania are regulated by the Fiscal Code, Article 462;
- if the foreign company has not been registered for tax purposes in Romania, it needs to submit to ANAF Form 015.
Who can be appointed as a fiscal representative in Romania?
There are a few legal criteria that must be respected when appointing a fiscal representative. The latter can be a law firm in Romania, tax specialists, accountants, etc., any party that has the necessary expertise and accreditation in business matters. The basic requirements that these specialists must meet are the following (all conditions are mandatory):
- the representative is a Romanian legal entity (such as our law firm in Romania);
- it has its registered address in Romania;
- it is an active business;
- it has met all its reporting obligations.
When is it required to obtain fiscal representation?
As a foreign company based outside the EU, without having a permanent establishment in Romania, fiscal representation is required when the company is involved in import-export activities that are taxed with the value added tax (VAT), such as:
- the company exports goods from Romania to non-EU countries;
- it imports goods to Romania from countries outside the EU;
- it supplies goods and services to Romanian customers.
Our attorneys in Romania can present other situations when fiscal representation may be required. We can assist with updated information on the VAT system applicable here (current VAT rates and the classes of goods to which they apply, the VAT reports schedules, the penalties applied for late payments, etc.)
Foreign businessmen can also rely on us if they plan to open a business in Romania (with a registered address in Romania). Those interested in this option may buy a property in Romania for commercial purposes or they can rent a real estate suitable to the needs of the business.
In both cases, our team can offer the necessary support, so do not hesitate to contact our team of Romanian lawyers, who can prepare the paperwork involved in these procedures.