How to get a VAT number in Romania: the RON 395,000 threshold, the deadline and the steps at ANAF
Updated: 4 days ago
By Dr. Bogdan Năstase
The short answer
A company established in Romania gets its VAT number, the RO code, when ANAF registers it for VAT under art. 316 of the Fiscal Code. Registration is mandatory at the latest on the day annual turnover exceeds RON 395,000, the threshold since 1 September 2025, and voluntary at any earlier time, including at incorporation.
The diagram and the steps below are a working English translation of the Romanian legal texts cited next to each element. The Romanian text prevails.
The process, step by step
Is the company established in Romania? The threshold applies to a taxable person whose seat of economic activity is in Romania (Fiscal Code, art. 310(1); art. 266(2)(a)). A business established elsewhere follows other rules, summarised further below (art. 316(4) to (7)).
Will turnover exceed RON 395,000 in the calendar year? Turnover means the supplies of goods and services with their place in Romania that are taxable, exempt with the right of deduction or, when not ancillary to the main activity, exempt under art. 292(2)(a), (b), (e) and (f); sales of tangible fixed assets and transfers of intangible assets do not count (art. 310(2)).
Above the threshold: request registration at the latest on the date the threshold is exceeded. The normal VAT regime applies from the transaction that takes turnover over RON 395,000, and the registration is valid from that date (art. 310(6); art. 316(1)(b) and (1¹)(b)).
Below the threshold: choose. The company either stays in the special exemption scheme, charging no VAT and deducting none (art. 310(1) and (10)), or opts for the normal regime at any time (art. 310(3); art. 316(1)(a) point 2 and (1)(c)).
File the request. At incorporation, complete the VAT section of the fiscal registration request ("Cerere de înregistrare fiscală") filed with the trade register application (ANAF Order 347/2023, art. II). An existing company files with its tax office a declaration of changes ("declarație de mențiuni") with the VAT section of "Date privind vectorul fiscal" completed (ANAF Order 239/2021, annex, point 3, as replaced by Order 347/2023).
ANAF checks the company. When an existing company asks to be registered, ANAF checks, before communicating the certificate, whether the company is declared inactive and whether the company, its administrators or, in companies other than joint-stock companies, its majority or sole shareholders have entries in the fiscal record; either finding leads to cancellation of the registration (art. 316(11)(a) and (c); Order 239/2021, annex, points 5 to 8).
Certificate and public register. ANAF communicates the VAT registration certificate with the VAT code, which carries the RO prefix, and enters the company in the public register of VAT-registered persons (art. 316(15); art. 318(1); Order 239/2021, annex, points 9 to 11).
After registration. A company set up under Law 31/1990 undergoes a fiscal risk analysis, and a high fiscal risk leads to cancellation (art. 316(9) and (11)(h)). At registration the company also declares the turnover it expects for the rest of the year, which decides whether it files monthly or quarterly VAT returns in its first year (art. 322(3)).
Options compared: advantages, disadvantages, risks
Option | Advantages | Disadvantages | Risks |
Stay in the special exemption scheme (turnover up to RON 395,000) | No VAT on sales and no VAT shown on invoices (Fiscal Code, art. 310(1) and (10)(b)) | No deduction of VAT on purchases (art. 310(10)(a)); the threshold is tested transaction by transaction (art. 310(6)) | Late registration: ANAF registers the company ex officio from the date the threshold was exceeded and assesses the VAT that should have been collected, less the VAT deductible, for the whole period (art. 310(6¹); art. 316(10)) |
Register voluntarily at incorporation | Input VAT deductible for purchases used for taxable operations (art. 297(4)(a)); registration valid from the date of entry in the trade register (art. 316(1)(a) point 2 and (1¹)(a)) | Sales carry VAT, at the standard rate of 21% (art. 291(1)) | Cancellation if no VAT return is filed for 6 consecutive months or 2 consecutive quarters, or if returns show no transactions for that period (art. 316(11)(d) and (e)) |
Register voluntarily later, below the threshold | Possible at any time; valid from the date of the request (art. 310(3); art. 316(1)(c) and (1¹)(c)) | Same as above; leaving the system later is possible only if turnover stayed under RON 395,000 in the previous year and in the current year until the request (art. 310(7)) | Same as above; cancellation also follows a fiscal record entry or a high fiscal risk (art. 316(11)(c) and (h)) |
Key takeaways
The threshold is RON 395,000 of annual turnover, from 1 September 2025 (Fiscal Code, art. 310(1); Government Ordinance 22/2025, art. II).
There is no longer a 10-day period after exceeding it: the request is due at the latest on the date the threshold is exceeded (art. 310(6); art. 316(1)(b)).
Registration can be voluntary at incorporation or at any later time (art. 310(3); art. 316(1)(a) and (c)).
There is no separate VAT application form any more: a new company uses the fiscal registration request at the trade register, an existing one the declaration of changes (Order 347/2023, art. II; Order 239/2021, annex, point 3).
Late registration is costly: the VAT is assessed from the date the threshold was exceeded (art. 310(6¹)).
What is the VAT registration threshold in Romania in 2026?
RON 395,000 of annual turnover. Government Ordinance 22/2025, published in the Official Gazette no. 806 of 29 August 2025, raised the threshold from RON 300,000 with effect from 1 September 2025 (art. II). The same threshold applies to a company set up during the year, without proration (Fiscal Code, art. 310(5)).
Some summaries still quote RON 300,000 and a 10-day registration period. Both describe the rules in force until 31 August 2025.
A company that carries out only exempt operations without the right of deduction is not considered to exceed the threshold (art. 310(3)).
When must a company register after exceeding the threshold?
At the latest on the date the threshold is exceeded. The normal regime applies from the transaction that leads to exceeding RON 395,000; the company may also apply it to earlier transactions made on the same day (art. 310(6)). The registration is valid from the date the threshold is exceeded (art. 316(1¹)(b)).
In practice, the transaction that crosses the threshold already carries VAT. A company close to RON 395,000 therefore needs its turnover figure updated with every invoice, not at month end.
Can a company register for VAT voluntarily?
Yes. A company under the threshold may opt for the normal regime at any time (art. 310(3)). It requests registration before its first operations if it starts with the option (art. 316(1)(a) point 2), or at any later time (art. 316(1)(c)).
The registration date depends on the route (art. 316(1¹)):
Route | Legal basis | Registration valid from |
Option at incorporation, with the trade register application | art. 316(1)(a) | Date of entry in the trade register (art. 316(1¹)(a)) |
Option before operations, other cases | art. 316(1)(a) | Date of fiscal registration (art. 316(1¹)(a)) |
Threshold exceeded | art. 316(1)(b) | Date the threshold is exceeded (art. 316(1¹)(b)) |
Option later, below the threshold | art. 316(1)(c) | Date of the request (art. 316(1¹)(c)) |
How do you apply for a Romanian VAT number at ANAF?
There is no separate VAT application form any more. Since ANAF Order 347/2023, references to the former form 098 are read as references to the VAT section of the fiscal registration request annexed to the trade register application (art. II).
New company: complete the VAT section of the "Cerere de înregistrare fiscală" filed with the incorporation documents at the trade register office (Order 347/2023, art. II; Joint Order 2509/5672/C/2022 approving that request, as amended).
Existing company: file with the competent tax office the declaration of changes with the VAT section of "Date privind vectorul fiscal" completed (Order 239/2021, annex, point 3, as replaced by Order 347/2023).
ANAF then checks the inactive status and the fiscal record, communicates the certificate and enters the company in the register of VAT-registered persons, which is public on the ANAF website (art. 316(11) and (15); Order 239/2021, annex, points 5 to 11). Anyone can then check the RO code, as described in our guide on how to check a Romanian company's VAT number.
Several VAT-registered companies under common ownership? See how a VAT group works.
What happens if a company registers late?
If ANAF finds the late registration, it registers the company ex officio from the date the threshold was exceeded, or moves the existing registration date back to that date. It then assesses the VAT payable as the difference between the VAT the company should have collected and the VAT it could have deducted for the period (art. 310(6¹); art. 316(10)).
If the company finds the delay itself, it requests registration from the date the threshold was exceeded and calculates the same difference (art. 310(6²)). It reports these amounts in the first VAT return filed after registration, or in a later return (art. 310(6³)).
Can a company deregister if its turnover falls?
Yes, under conditions. A VAT-registered company whose turnover did not exceed RON 395,000 in the previous calendar year may request deregistration, provided it has not exceeded the threshold in the current year up to the request. The request is filed between the 1st and the 10th of the month following the VAT period, deregistration takes effect when ANAF communicates its decision, and the last VAT return is due by the 25th of the following month (art. 310(7)).
What about intra-EU purchases and businesses established outside Romania?
Special VAT code (art. 317): a company that is not VAT-registered under art. 316 must obtain a special code before an intra-EU acquisition of goods if those acquisitions exceed EUR 10,000 in the calendar year (art. 317(1)(a); art. 268(4)(b)), and before receiving or supplying certain cross-border services taxed by the customer (art. 317(1)(b) and (c)). This code is used only for those operations and does not make the company a normally VAT-registered person (art. 317(10)).
Businesses not established in Romania: they register before carrying out operations in Romania that give the right of deduction, unless the customer pays the VAT (art. 316(4)). A business registered in another member state for one of the special schemes of art. 314, 315 and 315² (the one-stop shop schemes) does not register in Romania for its services to non-taxable persons or its distance sales to Romanian customers (art. 316(5)). A business established outside the EU registers through a fiscal representative (art. 316(7)). A VAT number is not the only Romanian tax code a non-resident may need: for a notarial deed, the notary can ask ANAF for a tax identification code; see tax registration of non-residents through a notary.
Who is affected?
Romanian companies approaching RON 395,000 of turnover in the calendar year.
New companies, including subsidiaries of foreign groups, that need a VAT number from day one, for example to deduct VAT on start-up costs or to trade with VAT-registered customers.
Companies registered for VAT that now have turnover under the threshold and consider leaving the system.
Businesses outside Romania that sell in Romania or buy and sell across EU borders.
What to do next
Check where the company's turnover stands against RON 395,000 for the current calendar year, applying the art. 310(2) definition.
If it is close, update the figure with every invoice and prepare the declaration of changes before the crossing transaction.
If the company is being incorporated and needs VAT from the start, complete the VAT section of the fiscal registration request at the trade register.
Check that the administrators and majority shareholders have no entries in the fiscal record, since these lead to cancellation (art. 316(11)(c)).
After registration, file every VAT return on time, including nil returns, to avoid cancellation (art. 316(11)(d) and (e)).
Frequently asked questions
What is the VAT threshold in Romania in 2026?
RON 395,000 of annual turnover, in force since 1 September 2025 (Fiscal Code, art. 310(1); Government Ordinance 22/2025, art. II).
How many days does a company have to register after exceeding the threshold?
None. The request is due at the latest on the date the threshold is exceeded, and the normal VAT regime applies from that transaction (Fiscal Code, art. 310(6); art. 316(1)(b)).
Can a new company get a VAT number at incorporation?
Yes. It completes the VAT section of the fiscal registration request filed with the trade register, and the registration is valid from the date of entry in the trade register (Fiscal Code, art. 316(1¹)(a); ANAF Order 347/2023, art. II).
Is form 098 still used?
No. Since ANAF Order 347/2023, references to form 098 are read as the VAT section of the fiscal registration request at the trade register; an existing company uses the declaration of changes (ANAF Order 347/2023, art. II; ANAF Order 239/2021, annex, point 3).
What happens if a company registers for VAT late?
ANAF registers it from the date the threshold was exceeded and assesses the VAT that should have been collected, less the VAT deductible, for that period (Fiscal Code, art. 310(6¹)).
Can ANAF cancel a VAT number?
Yes, for example if the company is declared inactive, if the company, its administrators or, as the case may be, its majority or sole shareholders have fiscal record entries, if no VAT returns are filed for 6 months or 2 quarters, or if it presents a high fiscal risk (Fiscal Code, art. 316(11)).
Is the special VAT code for intra-EU purchases a full VAT number?
No. The art. 317 code is used only for intra-EU acquisitions and certain cross-border services; it does not make the company a normally VAT-registered person (Fiscal Code, art. 317(10)).
Sources
Fiscal Code (Law no. 227/2015), art. 266(2)(a), art. 268(4)(b), art. 291(1), art. 297(4)(a), art. 310, art. 316, art. 317, art. 318(1), consolidated form published by ANAF, last updated by Law 204/2026, on static.anaf.ro
Government Ordinance no. 22/2025 amending the Fiscal Code, Official Gazette no. 806 of 29 August 2025, art. I and II
Order of the ANAF President no. 239/2021 approving the procedure for VAT registration under art. 316(1)(a), (b) or (c) of the Fiscal Code, Official Gazette no. 182 of 23 February 2021, on static.anaf.ro
Order of the ANAF President no. 347/2023 amending acts on VAT registration and deregistration, on static.anaf.ro
Joint Order of the ANAF President and the Minister of Justice no. 58/277/C/2026 amending Joint Order no. 2509/5672/C/2022 on the fiscal registration request, on static.anaf.ro
ANAF, Regional Directorate General of Public Finance Brașov, informative material on the amendments to the VAT title of the Fiscal Code by Government Ordinance 22/2025, 1 September 2025 (position of the authority), on static.anaf.ro
ANAF, Regional Directorate General of Public Finance Brașov, informative material on VAT registration and deregistration after Government Ordinance 22/2025, September 2025 (position of the authority), on static.anaf.ro
Last updated: 1 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.
Questions about VAT registration in Romania? Primary contact: Bogdan Năstase · Managing Partner, International Lead
