Notarised Power of Attorney for ANAF Representation
Updated: 4 days ago
A company can authorise its accountant to represent it before the Romanian tax agency (ANAF), to file its tax returns online and to use its Spațiul Privat Virtual (SPV), the agency's online account. The Fiscal Procedure Code does not require the power of attorney (PoA) to be notarised: a PoA under private signature is accepted, and a notarised PoA is one of the options.
What the law requires
The representative files the PoA with ANAF in original or as a certified copy (art. 18(2) of the Fiscal Procedure Code, Law 207/2015).
A PoA under private signature is accepted; in that case the representative files the original (point 7(2) of the procedure approved by ANAF President's Order 2213/2025).
Where the representative is a chartered accountant (expert contabil), a tax consultant or a lawyer, the form and content of the PoA follow the rules of that profession (art. 18(3) of the Fiscal Procedure Code).
To use SPV on the company's behalf, the PoA must be general for all SPV operations and must contain consent to access the history of the company's previous SPV actions, and the SPV terms and conditions must be accepted (art. 12(9) of the procedure approved by ANAF President's Order 1090/2022).
Appointing a representative does not prevent the company from meeting its tax obligations itself (art. 18(1) of the Fiscal Procedure Code). A revocation takes effect before ANAF from the date the revocation document is filed (art. 18(2)).
When a notarised PoA helps
ANAF's guidance on SPV registration states that access is approved within two working days when the PoA is in authentic (notarised) form. If a director visits Romania, signing before a Romanian notary is a practical route; book an appointment in advance and ask for an interpreter if needed.
Signing abroad
A director outside Romania can sign the PoA in their own language or in a bilingual version. ANAF asks for a Romanian translation certified by a translator authorised by the Romanian Ministry of Justice, or, for a language with no authorised translators, a translation made or certified by an embassy or consular office of the issuing state. A document in a foreign language is disregarded if ANAF has asked for the translation and it is not provided (art. 8(2) to (4) of the Fiscal Procedure Code).
A PoA notarised abroad is a foreign public document: it needs an apostille under the Hague Convention of 5 October 1961 or, for a state outside that Convention, superlegalisation, unless a treaty between Romania and that state waives the formality.
Before the first deadline
Failing to file tax returns on time is a contravention under art. 336(1) of the Fiscal Procedure Code. Give the PoA to your accountant before the first filing deadline.
Individuals can also be represented under art. 18 of the Fiscal Procedure Code, for example for the Single Return. Where CAS or CASS owed on 2025 income was not declared, ANAF can set the contributions ex officio: see how ANAF sets CAS and CASS ex officio under Order 1457/2026.
Generic template
POWER OF ATTORNEY
I, the undersigned, ..........................................., citizen of ............., domiciled in ........................, holder of passport / ID card series ..........., no. ........., issued by ........................., on .............., valid until .............., acting as legal representative of the company ..............................................., tax identification code ................................., Trade Register number ................., registered office ............................,
hereby authorise ..................................., domiciled in .........................................................., personal numeric code (CNP) ............................................, ID card series ......... no. ..................... issued by .......................... on .........................., to prepare and file the company's tax returns by electronic means, in the name and on behalf of the company, in accordance with ANAF President's Order 2326/2017 on the tax returns that must be filed electronically and ANAF President's Order 2213/2025 on the procedure for filing tax returns by electronic means.
The representative is also authorised to sign and file, on behalf of the company, the request for the use of a qualified certificate (form 150) under ANAF President's Order 2213/2025, and to access the information in the company's tax file made available in SPV.
I authorise the representative to use the company's SPV for all operations, and I give my consent for the representative to access the history of the company's previous actions in SPV, in accordance with art. 12(9) of the procedure approved by ANAF President's Order 1090/2022.
To carry out this mandate, the representative may sign in the name and on behalf of the company before any natural or legal person, make requests and statements, sign, file and collect documents, including tax returns in electronic form, and pay fees and charges. The representative's signature is binding on the company.
This power of attorney remains valid until revoked.
Signed on .............., in ..............
Signature,
If the PoA is notarised, the notary adds the authentication clause.
Sources: Fiscal Procedure Code (Law 207/2015), art. 8, 18 and 336, consolidated form published by ANAF; ANAF President's Order 2213/2025 (Official Gazette 860 of 19 September 2025), points 3, 4, 6 and 7; procedure approved by ANAF President's Order 1090/2022, art. 12(9); ANAF President's Order 2326/2017; ANAF guidance on SPV registration.
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.
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