A New Role for Public Notaries in the Tax Registration Process
 
Starting in 2024, non-residents who do not have a tax identification number will be able to register for tax purposes directly through public notaries. This legislative change is part of a broader set of updates to the Tax Procedure Code and aims to simplify and streamline the tax registration process for individuals conducting transactions in Romania but who do not have fiscal residency in the country.
 
This new mechanism will apply particularly in cases where non-residents participate in real estate transactions, commercial contracts, or other legal acts authenticated by public notaries, requiring a tax identification number to fulfill their tax obligations in Romania.
 
How Does the New Tax Registration Procedure Work?
 
Until now, any non-resident who needed to register for tax purposes in Romania had to go directly to the National Agency for Fiscal Administration (ANAF) or appoint a fiscal representative to obtain a tax identification number.
 
The new regulations bring a major change: public notaries will be able to request tax registration for non-residents, eliminating the need for them to file a separate request with ANAF.
 
Step-by-Step Process:
  1. The public notary identifies the non-resident during a transaction that requires authentication (e.g., a sale-purchase contract, donation agreements, inheritance procedures, etc.).
     
  2. The public notary submits a request to ANAF to issue a tax identification number for the non-resident.
     
  3. ANAF processes the request and issues the tax identification number, which then becomes valid for the non-resident’s future tax obligations.
     
  4. The non-resident becomes a taxpayer from the perspective of local taxes and duties.
     
ANAF Order 247/2025 – The Legal Basis for the New Procedure
 
The detailed procedure has been established through ANAF Order 247/2025. However, for it to become fully operational, a dedicated IT system must be implemented to allow notaries to directly access the tax registration process.
 
📅 When Will This Measure Be Effective?
 
Although the legal framework has already been approved, this measure will only take effect after the implementation of the dedicated IT system, which will allow notaries to submit tax registration requests directly to ANAF. ANAF will notify the National Union of Public Notaries at least 15 days before the system becomes active.
 
Impact of the Change on Public Notaries and Non-Resident Taxpayers
 
Benefits for Notaries:
  • Reduces bureaucracy and the time required for non-residents to obtain a tax identification number.
     
  • Streamlines the authentication process for legal acts involving non-resident individuals or companies.
     
  • Increases the responsibility of notaries in the identification and registration process, contributing to greater fiscal transparency.
     
Benefits for Non-Residents:
  • Obtaining a tax identification number becomes easier and faster, eliminating the need for an additional visit to ANAF.
     
  • Clarifies the tax status of non-residents conducting transactions in Romania.
     
  • Allows compliance with tax obligations without requiring a fiscal representative in Romania.
     
Why Is This Change Important?
  • Public notaries will play a key role in the tax identification and registration process for non-residents, contributing to better tax collection for the Romanian state.
     
  • Ensures proper calculation of local taxes and duties for non-residents, eliminating issues related to the absence of a valid tax number.
     
  • Improves fiscal transparency and compliance for non-residents conducting business in Romania.
     
What Should You Do If You Are a Public Notary or Deal with Non-Resident Transactions?
✅ Stay informed about the new regulations and prepare for the implementation of the procedure!
✅ Learn how to request tax registration to ensure compliance with ANAF procedures.
✅ Monitor official announcements regarding the implementation of the IT system necessary for this measure to become operational.
 
Need Help Implementing These New Regulations?
The Financess Team can assist you in understanding and applying this tax update!
📞 (+40) 749 097 969
📧 contact@financess.ro