Check VAT code Romania: how to verify a Romanian company's VAT number
Updated: 3 hours ago
By Dr. Bogdan Năstase
The short answer
To check a Romanian VAT number, search the company's fiscal identification code (CUI) in ANAF's register of persons registered for VAT under art. 316 of the Fiscal Code, or check the RO number in the EU VIES database. A Romanian VAT code carries the prefix RO (Fiscal Code, art. 318 para. 1). A company below the RON 395,000 exemption threshold may lawfully have no VAT code (art. 310 para. 1).
Key takeaways
The ANAF register lists persons registered for VAT under Fiscal Code art. 316.
A Romanian VAT code has the prefix RO (art. 318 para. 1); VIES checks numbers for intra-EU trade.
No VAT code is not necessarily a problem: small enterprises up to RON 395,000 turnover may apply the exemption (art. 310 para. 1).
Expenses and VAT on purchases from a supplier registered as inactive are not deductible, with limited exceptions (art. 11 para. 7).
How do I check a Romanian VAT number on ANAF?
Open ANAF's register of persons registered for VAT purposes under art. 316 of the Fiscal Code. The page is in Romanian.
Enter the company's fiscal identification code (CUI) and the validation code shown on the page.
Read the result: whether the company is registered for VAT purposes.
Keep a dated copy of the result with the transaction file.
How do I check it in VIES?
For intra-EU transactions, check the number in the European Commission's VIES database. Every VAT identification number carries the ISO 3166 alpha-2 prefix of the member state that issued it, and a Romanian VAT code has the prefix RO (Fiscal Code, art. 318 para. 1).
CUI, VAT code and CNP: what is the difference?
Identifier | What it is | Used for |
CUI / CIF | The fiscal identification code of a company | Identifying any Romanian company |
VAT code (RO + CUI) | The code of a company registered for VAT purposes, with the prefix RO (art. 318 para. 1) | Invoices, VIES, intra-EU trade |
CNP | The personal numeric code of an individual | Individuals |
A company that is not registered for VAT still has a CUI. A search in the VAT register or in VIES returns no VAT registration for it, even though the company exists.
Why might a Romanian company have no VAT number?
A taxable person established in Romania whose annual turnover does not exceed RON 395,000 may apply the special exemption scheme for small enterprises (Fiscal Code, art. 310 para. 1). A business that exceeds the threshold during a calendar year must apply for VAT registration no later than the date it exceeds it (art. 316 para. 1 letter b); one that expects to exceed it registers before carrying out such operations (art. 316 para. 1 letter a).
What if the supplier is inactive?
The Fiscal Procedure Code provides for a register of inactive and reactivated taxpayers (art. 92). A buyer that purchases goods or services from a taxable person established in Romania after that person has been entered in the register as inactive cannot deduct the related expenses and VAT, except for purchases in enforcement proceedings or from persons in bankruptcy proceedings under Law no. 85/2014 (Fiscal Code, art. 11 para. 7). Check the supplier's status on the date of the transaction.
What has the EU Court of Justice said about checking suppliers?
In Mahagében and Dávid (Joined Cases C-80/11 and C-142/11, 21 June 2012), the Court held that the tax authority may not refuse the right to deduct on the ground that the buyer did not satisfy itself that the issuer of the invoice was a taxable person, had the goods and had met its VAT obligations, where the conditions for deduction are met and the buyer has no material justifying a suspicion of irregularities (operative part, point 2). The Court also stated that a trader may be required to take every step that could reasonably be required of it to satisfy itself that its transaction does not involve participation in tax evasion (paragraph 54), and that art. 273 of Directive 2006/112/EC lets member states impose further obligations that they consider necessary for the correct levying and collection of VAT and to prevent evasion (paragraph 55). Keeping a dated record of the register checks documents the steps taken.
What applies to non-resident businesses?
A taxable person established in another EU member state that must register for VAT in Romania may do so through a fiscal representative; a taxable person established outside the EU must register through a fiscal representative (Fiscal Code, art. 316 para. 7).
Key figure | Value | Source |
Standard VAT rate | 21% | Fiscal Code, art. 291 para. 1 |
Reduced VAT rate | 11% | Fiscal Code, art. 291 para. 2 |
Small-enterprise exemption threshold | RON 395,000 a year | Fiscal Code, art. 310 para. 1 |
Quarterly VAT return | Turnover in the previous year up to EUR 100,000, with no intra-EU acquisitions of goods in that year | Fiscal Code, art. 322 para. 2 |
FAQ
How do I verify a Romanian VAT number?
Search the CUI in ANAF's register of persons registered for VAT under Fiscal Code art. 316 (anaf.ro/RegistruTVA), or check the RO number in the EU VIES database.
What does the prefix RO mean?
It is the ISO 3166 alpha-2 prefix of Romania; a Romanian VAT code has the prefix RO (Fiscal Code, art. 318 para. 1). Without it, the number is the company's fiscal identification code.
Why is a Romanian company not found in VIES?
It may not be registered for VAT: a business established in Romania with annual turnover up to RON 395,000 may apply the small-enterprise exemption (Fiscal Code, art. 310 para. 1).
What if the supplier is inactive?
Expenses and VAT on purchases made after the supplier was entered as inactive are not deductible, with limited exceptions (Fiscal Code, art. 11 para. 7).
Can individuals register for VAT in Romania?
An individual who carries on an economic activity independently is a taxable person (Fiscal Code, art. 269 para. 1) and follows the registration rules in art. 316, including the obligation to register once turnover exceeds RON 395,000.
Sources
Fiscal Code, Law no. 227/2015, consolidated text published by ANAF: art. 11 para. (7), art. 269 para. (1), art. 291 paras. (1) and (2), art. 310 para. (1), art. 316 paras. (1) and (7), art. 318 para. (1), art. 322 para. (2).
Fiscal Procedure Code, Law no. 207/2015, consolidated text published by ANAF: art. 92.
Council Directive 2006/112/EC, art. 273.
Court of Justice of the EU, Joined Cases C-80/11 and C-142/11, Mahagében and Dávid, 21 June 2012, paragraphs 54 and 55 and operative part.
ANAF, register of persons registered for VAT purposes under art. 316 of the Fiscal Code; European Commission, VIES.
Before paying a new supplier, see the full list of public checks before paying the first invoice to a Romanian company.
Registering your own company? See How to get a VAT number in Romania.
Checking a VAT number is only one part of assessing a Romanian business partner. Piroi supports international companies with VAT compliance, tax and financial due diligence, and Romanian accounting. Discuss your case with our team.
Questions about a Romanian VAT number? Primary contact: Bogdan Năstase · Managing Partner, International Lead
Last updated: 3 November 2026. This article is for information only and does not replace an analysis of your specific situation. Drafted with AI assistance; references were verified against the primary sources.
