Everything you need to control your taxes
We offer comprehensive assistance in obtaining tax residency certificates for Romania, tailored especially for expatriates. Our services are designed to navigate the complexities of Romanian tax law with ease.
A crucial aspect of complying with Romanian local tax laws is obtaining a tax residency certificate. This is an essential element for correctly applying the double taxation avoidance agreements that Romania signed with other countries.
Thus, the certificate is key to benefiting from tax treaties, ensuring you’re taxed fairly.
Our experts provide step-by-step guidance through the entire process. From initial consultation to liaising with tax authorities, we ensure a smooth and hassle-free experience.
initiate the assessment of your particular case, tax residency status and applicable procedure.
Collect all relevant tax documentation and information, and prepare the necessary application file.
Submission of the tax residence certificate application file to tax authorities. Diligent follow-up.
Contact us today to start your journey toward tax compliance and peace of mind in Romania. Get in contact filling the contact form, and one of our tax experts will be happy to assist.
Our team guides and assists through the mandatory procedures, ensuring full compliance. All with minimal involvement from your side: usually, less than a 1 hour time investment.
Understanding the Romanian tax residency rules and procedures is important for both individuals and businesses operating within the country. These rules determine tax liabilities and obligations based on one’s residency status. This is important for ensuring a correct tax planning and compliance. The Romanian fiscal framework, guided by the Tax Code, outlines specific criteria and procedures to ascertain tax residency for individuals and legal entities.
For individuals, the determination of tax residency in Romania generally depends on several conditions. Primarily, an individual is considered a Romanian tax resident if they spend more than 183 days within a 12-month period in the country.
However, the assessment doesn’t stop there. Other conditions also apply. The main conditions are: having a domicile in Romania, center of vital interests, or performing activities as an employee of Romania abroad.
Once deemed a tax resident, an individual is subject to Romanian tax on worldwide income, not just on the income earned within Romania. This comprehensive approach ensures that tax residents contribute their fair share of taxes, regardless of where their income originates.
A Romanian tax residency certificate is an official document issued by the Romanian tax authorities. It confirms a person’s tax residency status in Romania. It certifies that a person is resident for tax purposes in Romania (i.e., is regularly living and has the closest personal and economic interests in Romania). It is typically required to avoid double taxation, benefit from tax treaties, or comply with international reporting obligations. You may need it for correctly applying double tax avoidance for certain types of personal income such as: dividends, interest, rental income, capital gains, foreign pension or other types. Banks or investment brokers could also require you to provide them with such document, for reporting purposes.
Eligibility is determined based on several factors. These are: length of stay in Romania, permanent residence, close family members location and primary economic ties. If you spend more than 183 days in Romania within 12-consecutive-month period, or maintain a permanent home here, you may qualify as a Romanian tax resident. As tax resident, you are eligible to obtain such a certificate from the Romanian authorities for a specific tax year. Of course, prior to the certificate application you must also fulfill the tax residence assessment obligation with the tax authorities. This is actually the procedure based on which an expat’s tax residence is officially assessed by the Romanian authorities. Have you not fulfilled this procedure as an expat living in Romania? Then this is the first obligation you must comply with before getting a tax residency certificate.
The document typically required for any foreign individual is the assessment notification issued by the authorities following the fulfilment of the tax residency assessment obligation. In addition, the application file generally must include: identification (passport and/or national ID), copy of Romanian residency permit (issued by the Immigration Inspectorate) or similar document, and/or any additional information demonstrating your ties to Romania, such as employment contract or property ownership documents.
The processing time can vary depending on the complexity of the case and the workload of the local tax office. If you apply for a fiscal residence certificate with us, on average, it takes between 10 to 15 workdays after submitting the application file. Generally, the applications submitted online are processed much faster than those submitted in hard copy. This is why we encourage the online application.
Yes, but depending on your presence period, the certificate may not be valid for the entire year. It could be limited to the period of presence in Romania. Also, your eligibility will depend on factors like the duration of your stay in Romania during that year. Or where your primary family and economic interests were located. Our experts can help you assess your situation and guide you through the process. We have the necessary expertise to make things simple for you.
Tax residency certificates are issued by the authorities for a specific tax year and you have to apply for a new one annually. So, if your circumstances remain unchanged, you can apply each tax year for a certificate. It’s important to check with us regarding any changes in your personal circumstances. This ensures ongoing compliance with the Romanian applicable procedure.
Yes, if your application is denied, we can assist in identifying the reasons for the rejection and help you collect the necessary documentation or evidence to apply for reassessment. Our team has extensive experience working on such situations, and we can ensure your case is resolved efficiently.
The purpose of such certificate is not for attesting any affiliation to the social security system. It cannot be used to certify that someone pays social contributions in a certain country. For such purpose, there are other types of documents/certificates that can be obtained from social security authorities, such as the A1 social coverage certificate or other equivalent document.
In case of individuals, the tax residence certificate is a document for which the application must be submitted for each person. It cannot certify residency for multiple persons or for groups. Therefore, the application to the tax authority for such document must be done for each person individually.
Yes, Romanian authorities can issue such certificate retroactively. But only if you can prove that you genuinely met the residency criteria in that past year. The authorities usually ask for evidence showing that Romania was your main place of living at that time. For example, that you spent enough days here and that your home, family, or main economic ties were in Romania.
When the request refers to previous years, the authorities may ask for extra documents to verify the situation, which is completely normal. We can assist with reviewing your situation, preparing the file, submitting the request, and managing any follow-up questions from the tax office. We help to ensure a smooth process.
No, with us, you do not need to be physically present in Romania to apply for the certificate. We can submit the request electronically through the online tax portal. Or, an authorized representative can also submit the application on your behalf.
We can handle the entire process remotely, including communication with the tax authorities.
Yes, both names refer to the same type of document. It confirms your tax residency status and helps you benefit from double taxation treaties if applicable.
