Tax Advisory in Romania for Indian Clients
Indian groups focus on the India–Romania double tax treaty, cross-charges for IT services and permanent-establishment risks for onsite staff.
Typical matters for Indian clients
Indian groups focus on the India–Romania double tax treaty, cross-charges for IT services and permanent-establishment risks for onsite staff.
- India–Romania double tax treaty
- Cross-charging of IT services
- Permanent-establishment risk
- VAT on services from outside the EU
Rules for a non-EU party from India
Outside the EU, the double tax treaty between India and Romania and the Romanian Fiscal Code (Legea 227/2015) are the main framework; EU directives do not apply to the Indian party.
Documents and cross-border formalities
Indian corporate documents are apostilled by the Ministry of External Affairs and translated into Romanian by an authorised translator. In India the apostille is issued by the Ministry of External Affairs, usually after state-level attestation of the document. Documents are served under the 1965 Hague Service Convention.
- Corporate documents of the Indian private limited company
- Power of attorney for remote signing
- Authorised Romanian translations
- Beneficial-owner declaration (Legea 129/2019)
People and staff
Indian nationals need a work permit (or EU Blue Card for highly qualified staff) and a long-stay visa, followed by a residence permit.
What a tax advisory engagement covers
Romanian tax advice for a foreign client always combines three layers: the Romanian Fiscal Code (Legea 227/2015), the applicable double tax treaty and, for EU parties, the relevant directives. We work through all three before giving an answer.
- Corporate income tax and the micro-enterprise regime eligibility check
- Withholding tax on dividends, interest, royalties and service fees
- VAT registration, intra-EU supplies and reverse-charge mechanics
- Transfer-pricing documentation for related-party transactions
- Permanent-establishment analysis for staff working in Romania
- Replies to ANAF queries and assistance during tax audits
Tax issues that catch foreign groups by surprise
Romanian tax practice has particularities that differ from what groups expect from their home jurisdiction. These are the recurring ones.
- Withholding applied because a tax-residence certificate was missing or expired
- Intra-group services invoiced without supporting documentation
- VAT registration triggered later than the law requires
- Treaty benefits assumed without checking the current treaty text and protocol
How It Works
Fact review
We map entities, flows and residence of each party.
Legal analysis
We apply the Fiscal Code, treaty and EU rules to each flow.
Documentation
We prepare memoranda, residence-certificate checklists and contracts.
Ongoing support
We monitor changes in Romanian tax law and update the analysis.
How we work with Indian clients
Scope, stages and documents are agreed in writing before work starts.
- Legal activity since 2008 — 18 years of experience
- Remote process for Indian clients with power of attorney
Phone
+40 740 011 411Response Time
Mon–Fri 10:00–16:00
Schedule
Mon – Fri: 10:00 – 16:00
Frequently Asked Questions
Discuss your Indian matter
Cabinet de Avocatură Pantilimon Rikhárd-Árpád, Târgu Mureș. Office hours: Monday–Friday, 10:00–16:00.