The procedure for VAT Registration in Romania has recently changed. In order to register for VAT in Romania, the following documents will be required to be filed with the Fiscal Administration:

- Special Forms per the provisions of the Law;
- Trade Register Extract showing that the respective tax payer fulfills the conditions for activating;
- copy of the document related to the company’s seat or secondary headquarters of the Romanian company;
- legalized copies of the ID documents of the administrators/directors;
- long-term visa/certificate emitted by the Romanian Office for Immigration for non-EU directors;
- copy of the Certificate of Registration.

Criteria for granting the VAT registration in Romania:
a) the company should be able to activate at their own main or secondary headquarters;
b) none of the directors and/or shareholders of the Romanian company have criminal records;
c) successful result of a physical verification of the company’s main or secondary headquarters on whether the company’s activity can take place at those premises;