Tax Advisory in Romania for UK Clients
UK groups lost access to EU directives after Brexit, so the UK–Romania double tax treaty is the main tool for withholding relief, alongside post-Brexit VAT rules on goods and services.
Typical matters for UK clients
UK groups lost access to EU directives after Brexit, so the UK–Romania double tax treaty is the main tool for withholding relief, alongside post-Brexit VAT rules on goods and services.
- UK–Romania double tax treaty
- Post-Brexit VAT and customs on goods
- Withholding without EU directive relief
- Permanent-establishment risk for UK staff
Rules for a non-EU party from the United Kingdom
Outside the EU, the double tax treaty between the United Kingdom and Romania and the Romanian Fiscal Code (Legea 227/2015) are the main framework; EU directives do not apply to the UK party.
Documents and cross-border formalities
Companies House documents and board resolutions are apostilled by the FCDO and translated into Romanian by an authorised translator. Documents are served under the 1965 Hague Service Convention.
- Corporate documents of the UK limited company (Ltd) or PLC
- Power of attorney for remote signing
- Authorised Romanian translations
- Beneficial-owner declaration (Legea 129/2019)
People and staff
UK nationals arriving after 2020 need a Romanian residence and, as a rule, a work permit; social security coordination follows the Protocol to the EU–UK Trade and Cooperation Agreement.
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 UK clients
Scope, stages and documents are agreed in writing before work starts.
- Legal activity since 2008 — 18 years of experience
- Remote process for UK 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 UK matter
Cabinet de Avocatură Pantilimon Rikhárd-Árpád, Târgu Mureș. Office hours: Monday–Friday, 10:00–16:00.