A new order issued by the Romanian National Agency for Fiscal Administration (ANAF) clearly regulates the steps for tax registration of non-resident individuals or entities who do not have a tax identification number, upon request from public notaries. The entire process is conducted through a dedicated IT application provided by the National Center for Financial Information. So far, authorities have not released additional details about this system.
 
Procedure steps for notaries' requests
  1. Public notaries submit a request to ANAF to register a non-resident person for tax purposes.
     
  2. The request is sent through the IT application provided by the National Center for Financial Information within the Ministry of Finance.
     
  3. When the request concerns a non-resident individual, the notary must provide at least (but not limited to) the following information:
     
    • full name, date and place of birth, gender;
       
    • current residence address abroad, including country, administrative region, city, street, and detailed address (number, block, stair, floor, apartment), plus postal code;
       
    • telephone number and email address;
       
    • identity document details (type, series, number, issuing authority, issue date, expiry date);
       
    • tax identification number in the country of residence, if any;
       
    • specify if the person is a Romanian individual without domicile in Romania or a foreign individual without domicile in Romania;
       
    • reason for submitting the request.
       
  4. If the request concerns other categories of non-residents (e.g., legal entities), the notary must provide at least:
     
    • name, legal form, date of establishment, tax identification number in the country of residence;
       
    • registered office address (country, city, full address);
       
    • telephone and email;
       
    • reason for the request.
       
  5. Supporting documents must be attached for each non-resident:
     
    • documents proving the identity of the non-resident individual;
       
    • official documents issued by the trade register or similar authorities in the foreign country for legal entities.
       
  6. Each request must include the name and tax identification number of the submitting public notary.
     
  7. ANAF will register the request only if all required information is provided.
     
  8. If the request is incomplete or does not comply, the notary will be informed about the reasons for rejection.
     
  9. Notaries can correct and resubmit the request at any time.
     
Steps followed by the competent tax authority to register the non-resident
  1. Upon receiving the request, the specialized department verifies in the taxpayer register if the non-resident already has a tax identification number.
     
  2. For individuals, the verification includes matching name, date and place of birth.
     
  3. For other non-resident categories, verification includes name, legal form, date of establishment, tax ID in the country of residence, and country of residence.
     
  4. If the information in the request matches the tax records, the non-resident is officially registered in Romania.
     
  5. If multiple tax IDs are found for the same person, the most recent one is kept for communication.
     
  6. If the person is not found in the register, a new tax identification number is assigned, and a registration certificate is issued.
     
  7. The certificate and related documents are archived until collected by the taxpayer or authorized representative.
     
  8. The tax authority must process the requests within 5 working days of receipt.
     
  9. For each person requested by the notaries, the tax authority communicates through the IT application:
     
    • the existing tax ID if already registered;
       
    • or the newly assigned tax ID if registration is done following the notary’s request.
       
☎️ Need help understanding your tax status? Contact the Financess team for personalized assistance:
📞 (+40) 749 097 969
📧 contact@financess.ro