A clean tax record (cazier fiscal) is a must in Romania

The tax record (cazier fiscal) is kept by ANAF under Government Ordinance 39/2015. A tax record certificate is required, among other cases, when a company is set up, when shares are transferred and when new directors are appointed. Entries in the tax record block these operations.

Which facts are entered in the tax record?

The facts are listed in the annex to Government Decision 1000/2015, as replaced by Government Decision 1568/2022 (Monitorul Oficial no. 1279 of 30 December 2022). The annex groups them in 24 categories.

Offences under:

• Law 241/2005 on preventing and combating tax evasion

• Companies Law 31/1990

• Fiscal Code (Law 227/2015)

• Customs Code (Law 86/2006)

• Law 656/2002 on preventing and sanctioning money laundering

• Law 129/2019 on preventing and combating money laundering and terrorist financing

• Government Emergency Ordinance 77/2009 on games of chance

• Law 346/2002 on insurance for work accidents and occupational diseases

• Law 59/1934 on cheques

• Law 78/2000 on preventing, detecting and sanctioning corruption

Contraventions under:

• Accounting Law 82/1991

• Law 656/2002 on money laundering

• Law 129/2019 on money laundering and terrorist financing

• Fiscal Procedure Code (Law 207/2015)

• Fiscal Code (Law 227/2015)

• Law 12/1990 on protecting the population against illicit production, trade or service activities

• Government Ordinance 21/1992 on consumer protection

• Government Emergency Ordinance 28/1999 on electronic fiscal cash registers

• Law 70/2015 on financial discipline for cash operations

• Law 145/2014 on the market for agricultural products

• Government Emergency Ordinance 77/2009 on games of chance

• Government Decision 707/2006 approving the regulation implementing the Customs Code

• Government Emergency Ordinance 12/2006 on the cereals sector

• Government Emergency Ordinance 202/2008 on international sanctions

Contraventions sanctioned only with a warning are not entered in the tax record (art. 4(2) of Government Ordinance 39/2015).

When must the tax record certificate be presented?

Under art. 8(1) of Government Ordinance 39/2015, the certificate must be presented:

• a) when companies, cooperative societies, agricultural cooperatives and entities without legal personality are set up, by their shareholders, members and legal or appointed representatives;

• b) when associations and foundations apply for entry in the Register of associations and foundations, by the associations or their founding members;

• c) when applicants are authorised to carry out an independent activity;

• d) when shares in a company are assigned or transferred in any form, by the new shareholders or members;

• e) when new legal representatives are appointed, and when new shareholders or members join on a share capital increase, by those new representatives, shareholders or members;

• f) when new legal representatives are appointed, and when new members of associations and foundations also become legal representatives of an existing legal person;

• g) in other cases provided by law.

For persons registering with the trade register in cases a) and c) to e), the obligation is met by ANAF sending the tax record information electronically to the National Trade Register Office (ONRC), at its request, within 2 hours (art. 8(2)).

Foreign individuals and legal persons that are not registered for tax in Romania do not have to present the certificate. An authentic statement on their own responsibility is enough, showing that they have not committed facts of the kind entered in the tax record and that they are not registered for tax in Romania (art. 8(4)).

The operations listed in art. 8(1) cannot be authorised if the tax record contains entries on the facts and situations in art. 4 (art. 8(5)).

What does this mean for shareholders and directors?

A shareholder or director with entries in the tax record cannot set up a new company, take over shares or be appointed as a new legal representative while the entries remain. Before a share transfer or the appointment of a new director, check that the persons involved have a clean tax record.

Sources: Government Ordinance 39/2015 on the tax record, consolidated form, art. 4 and 8; Government Decision 1000/2015, consolidated form, annex as replaced by Government Decision 1568/2022.

Last updated: 3 November 2026 (article revised and verified against the consolidated texts on legislatie.just.ro). This article is for information only and does not replace an analysis of your specific situation. Updated with AI assistance; references were verified against the primary sources.