General requirements (Romania)
Businesses that are resident in Romania and have exceeded the VAT registration threshold (see 41.1) must submit an application to register for VAT within ten days of the threshold being reached or exceeded. The date that the threshold was reached or exceeded is deemed to be the first day of the month following the date upon which the threshold was reached or exceeded.
Taxpayers registering for VAT purposes in Romania are subject to a tax risk assessment based on tax risk criteria established by law.
The VAT registration will become effective on the first day of the month following the period in which the business registered a VAT registration
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:04