ANAF has published on 24 February 2025 a guide on tax residency for foreign legal entities. Learn the steps, required documents, and compliance rules.
Navigating tax residency rules in Romania can be complex for foreign businesses. The National Agency for Fiscal Administration (ANAF) has released an updated guide explaining when and how foreign legal entities can establish tax residency in Romania when their place of effective management is within the country. This article breaks down the key requirements, documentation, and obligations to help businesses stay compliant.
Who Needs to Establish Tax Residency in Romania
A foreign legal entity is considered tax resident in Romania if its place of effective management is in Romania. This means that key decision-making and management activities are conducted from within the country.
If the entity is also considered tax resident in another state that has a double taxation treaty with Romania, then the tax residency status is determined according to the provisions of the treaty. ANAF's official page provides a detailed list of all Double Taxation Conventions that Romania has signed. Access the ANAF full list of Double Taxation Conventions here. Up-to-date information on Double Taxation Conventions here.
How to Obtain Tax Residency in Romania
Complete and submit the official form:
"Questionnaire for determining tax residency for foreign legal entities with an effective place of management in Romania" – available on ANAF's website under Assistance for taxpayers → Declaring tax obligations → All forms with explanations.
Attach the following documents:
Legalised copies and authorised Romanian translations, as applicable, of:
The shareholders’ or directors’ resolution confirming Romania as the place of effective management
The company’s updated articles of incorporation
The commercial register extract from the foreign state, showing shareholders and capital contributions
Documents related to the physical office in Romania where management takes place
Employment contracts of executives or board members managing the company from Romania
Submission methods:
In-person at the competent central tax office
By registered mail with proof of receipt
Important Tax Compliance Rules for Foreign Entities
Official Language Requirement
All documents submitted to the Romanian tax authorities must be in Romanian or accompanied by certified translations - translators certified by the Romanian Ministry of Justice.
If no authorised translator is available, the translation must be certified by the embassy or consulate of the issuing country.
Tax Authority Review and Notification
The tax office will verify the questionnaire, specific status of the foreign entity, documents, and applicable tax laws.
A decision on tax residency status will be issued within 30 days of submission and will be notified to the foreign legal entity.
If the information changes later, a corrected questionnaire must be submitted.
Registration as a Romanian Taxpayer
Once granted tax residency, the company must register for tax purposes within 30 days of receiving the official notification.
This is done by submitting Form 016 (Tax Registration / Amendment / Deregistration for foreign legal entities with an effective place of management in Romania).
Non-compliance may result in automatic registration by ANAF.
Key Tax Obligations for Foreign Companies with Romanian Tax Residency
Maintain board meeting minutes and shareholder resolutions
Keep accounting records and prepare financial statements under Romanian law
Register as a corporate taxpayer in Romania
Maintain tax residency for at least one full fiscal year
According to Article 8¹ (7) of Romania’s Fiscal Code, foreign companies must not use residency status solely for tax reduction purposes or for tax treaty benefits aimed at lowering liabilities in their home country.
Ensure Compliance with Romanian Tax Laws
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Cum Pot Obtine Rezidenta Fiscala in Romania Persoanele Juridice Straine
ANAF a publicat pe 24.02.2025 un ghid privind rezidenta fiscala pentru persoanele juridice straine.
Regulile privind rezidenta fiscala in Romania pot fi complexe pentru companiile straine. Agentia Nationala de Administrare Fiscala (ANAF) a publicat un ghid actualizat care explica cand si cum persoanele juridice straine pot obtine rezidenta fiscala in Romania atunci cand locul conducerii efective este in tara. Acest articol prezinta cerintele esentiale, documentatia necesara si obligatiile fiscale pentru a ajuta companiile sa ramana conforme.
Cine trebuie sa isi stabileasca rezidenta fiscala in Romania
O persoana juridica straina este considerata rezident fiscal in Romania daca locul conducerii efective este in Romania. Acest lucru inseamna ca deciziile esentiale de management si administrare sunt luate pe teritoriul Romaniei.
Daca entitatea este considerata rezident fiscal si intr-un alt stat care are o conventie de evitare a dublei impuneri cu Romania, atunci statutul de rezidenta fiscala este determinat conform prevederilor tratatului respectiv.
Cum se obtine rezidenta fiscala in Romania
1. Completati si depuneti formularul oficial:
„Chestionar pentru stabilirea rezidentei fiscale a persoanelor juridice straine care au locul conducerii efective in Romania” – disponibil pe site-ul ANAF la sectiunea Asistenta contribuabili → Declararea obligatiilor fiscale → Toate formularele cu explicatii.
2. Atasati urmatoarele documente:
Copia legalizata, insotita de traducerea autorizata, a deciziei sau hotararii actionarilor, asociatilor, fondatorilor, membrilor consiliului de administratie sau directorilor executivi privind stabilirea locului conducerii efective in Romania.
Copia legalizata si traducerea autorizata a actului constitutiv actualizat al persoanei juridice straine.
Copia legalizata a extrasului de la Registrul Comertului sau organismului similar din statul strain, din care rezulta actionariatul si aportul acestuia la capital. Orice modificare ulterioara trebuie comunicata organului fiscal central competent in termen de 45 de zile calendaristice de la data producerii.
Copia documentului privind utilizarea spatiului din Romania, unde se va realiza exercitarea efectiva a conducerii persoanei juridice straine.
Copia legalizata, insotita de traducerea autorizata, a contractelor incheiate cu directorii executivi sau membrii consiliului de administratie ai persoanei juridice straine cu locul conducerii efective in Romania.
3. Modalitati de depunere:
La sediul central ANAF competent
Prin posta recomandata cu confirmare de primire
Reguli importante de conformitate fiscala pentru entitatile straine
Cerintele privind limba oficiala
Toate documentele depuse la ANAF trebuie sa fie in limba romana sau insotite de traduceri certificate realizate de traducatori autorizati de Ministerul Justitiei din Romania.
Daca nu este disponibil un traducator autorizat, traducerea trebuie certificata de ambasada sau consulatul statului emitent.
Verificarea si notificarea autoritatilor fiscale
ANAF va analiza chestionarul, statutul specific al entitatii straine, documentele si legislatia fiscala aplicabila.
Decizia privind statutul de rezidenta fiscala va fi emisa in termen de 30 de zile de la depunere si va fi notificata persoanei juridice straine.
In cazul modificarii ulterioare a informatiilor, trebuie depus un chestionar corectat. Prin depunerea unui Chestionar rectificativ, contribuabilul poate corecta sau modifica informatiile anterioare.
Chestionarul rectificativ trebuie sa contina toate datele actualizate, inclusiv cele care nu s-au schimbat.
Organul fiscal competent va emite o Notificare rectificativa doar in cazul in care sunt modificate datele inscrise in Notificarea anterioara.
Inregistrarea persoanei juridice straine ca rezident fiscal in Romania
O persoana juridica straina este considerata rezidenta in Romania incepand de la data inregistrarii fiscale la organul fiscal central.
Dupa primirea Notificarii privind rezidenta fiscala, compania trebuie sa se inregistreze fiscal in termen de 30 de zile.
Inregistrarea se face prin depunerea Formularului 016 - Declaratie de inregistrare fiscala / Declaratie de mentiuni / Declaratie de radiere - direct sau prin reprezentant legal sau împuternicit.
Completarea Formularului 016 se face cu ocazia primei inregistrari fiscale
Formularul 016 se depune la registratura organului fiscal competent sau prin posta cu scrisoare recomandata.
Pentru entitatile juridice straine care nu si-au indeplinit obligatia de inregistrare fiscala, organul fiscal central poate stabili si inregistra din oficiu locul conducerii efective in Romania.
Obligatii fiscale pentru companiile straine cu rezidenta fiscala in Romania
Pastrarea proceselor-verbale ale sedintelor consiliului de administratie si ale adunarilor actionarilor.
Evidenta contabila si intocmirea situatiilor financiare conform legislatiei contabile din Romania.
Inregistrarea ca platitor de impozit pe profit.
Mentinerea rezidentei fiscale in Romania pentru cel putin un an fiscal.
Evitarea abuzului de rezidenta fiscala
Conform articolului 8¹ (7) din Codul Fiscal al Romaniei, companiile straine nu trebuie sa foloseasca statutul de rezidenta fiscala exclusiv pentru reducerea taxelor sau pentru beneficiile tratatelor de evitare a dublei impuneri:
"Stabilirea rezidentei in Romania de catre o persoana juridica straina nu trebuie sa aiba la baza aranjamente artificiale in scopul reducerii impozitelor care ar fi trebuit sa fie platite in statul strain si nu trebuie sa creeze oportunitati de neimpozitare sau de impozitare mai scazuta in Romania, inclusiv prin aranjamente de utilizare a conventiilor fiscale incheiate de Romania, numai in scopul evitarii platii impozitelor in beneficiul direct sau indirect al unor rezidenti din terte jurisdictii."
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