Fiscal Representative in Romania for Non-Resident Companies

When a fiscal representative is required

Under art. 316 of the Fiscal Code (Law 227/2015):

• Mandatory for non-EU companies (no establishment or fixed place of business in the EU) making taxable supplies in Romania
• Optional for EU companies, which may register directly via ANAF's non-resident desk
• Required for distance sales above the EU OSS threshold when not opting into OSS in another Member State
• Required for certain warehousing, consignment and call-off stock arrangements

Liability of the fiscal representative

Romanian law makes the fiscal representative jointly and severally liable with the represented company for any unpaid VAT, penalties and interest. Because of this, professional representatives apply strict KYC and require bank guarantees or escrow for high-volume importers.

Our engagement letter clearly defines scope, document-flow deadlines and termination triggers so neither side is surprised.

What we handle

• ANAF registration (form 015) and obtaining the Romanian VAT code
• Monthly or quarterly VAT returns (D300) and recapitulative statements (D390)
• SAF-T e-invoicing compliance (D406 / RO e-Factura)
• VAT refunds for non-residents under Directive 2008/9/EC or the 13th Directive
• Correspondence and audits with ANAF inspectors