What Are Your Obligations If You're a Foreign Company Selling in Romania?

If you represent a company registered for tax purposes in another EU country (or outside the EU), it’s important to know that simply selling goods or providing services to customers in Romania may trigger the obligation to register for VAT in Romania.

🔹 1. When Does the Obligation to Register for VAT in Romania Arise?

According to Romanian tax law (aligned with Directive 2006/112/EC), a non-resident company must register for VAT in Romania if it:

  • Delivers goods on Romanian territory, including through a warehouse based in Romania;
  • Provides services to taxable persons in Romania, where the place of supply is deemed to be Romania;
  • Organizes events, conferences, or training in Romania;
  • Sells goods online with physical delivery to Romanian consumers, under certain conditions (especially if OSS is not used).

🧾 Registration must be completed before the first taxable operation is carried out.

🔹 2. What Does This Registration Involve?

Your company will receive a Romanian VAT ID number, which must then be:

  • Included on invoices issued to Romanian clients,
  • Used to report and pay VAT related to operations carried out in Romania,
  • Declared in specific Romanian tax filings (such as Form D300, D394).

🔹 3. What Changed in 2024 and 2025?

Starting in 2024, Romania introduced a requirement for mandatory electronic invoice submission for B2B transactions through the ANAF e-Invoice platform (SPV), including for foreign companies registered for VAT in Romania.

This means:

  • Invoices are not sent directly to the client via PDF or email.
  • They must be submitted in XML (UBL 2.1) format and digitally signed.
  • They are uploaded via the SPV system and only then delivered to the recipient.
  • There is a 5-working-day legal deadline for submission, with fines for delays.

🔹 4. Can You Invoice with Your Foreign VAT ID?

No. Once you are required to register for Romanian VAT, you must use your Romanian VAT ID when invoicing Romanian clients. If you continue to invoice using only your foreign VAT number (e.g., from the Netherlands or Germany):

  • The invoices may be considered non-compliant,
  • Romanian clients may be unable to deduct the VAT, and
  • You could face fines or tax audits from the Romanian authorities.

🔹 5. Compliance Solutions

To comply with Romanian VAT obligations, you can:

  • Work with a local accountant or tax consultant, who can assist with registration, reporting, and dealing with ANAF.
  • Use an automation platform (such as SimpluSPV) that manages e-Invoice and e-Transport integration with ANAF — ideal for companies already using Peppol or ERPs.

Conclusion

If you're selling in Romania, VAT registration is not optional — it's a legal obligation, and it comes with strict requirements regarding the format, deadline, and method of invoice submission.

You cannot continue to invoice Romanian customers using only your foreign VAT ID. You must adapt to the local fiscal rules to avoid compliance risks, penalties, and disruptions in your business relationships.