Personal Tax Code Registration (NIF) in Romania

Personal tax code registration is required if you have to pay any taxes in Romania.
While Romanian citizens and residents have a personal tax code by default, foreigners need to get what is called a NIF (personal tax number).

Who Needs a Personal Tax Code (NIF)

Foreigners that have obtained residency in Romania do not need to obtain a separate NIF. They will simply identify with their resident number.
However, if you do not live more than 180 days per year in Romania, yet obtain some income here, you will need it.
This is also the case if you plan to buy property in Romania, as taxes are owed for ownership.

Procedure to Obtain a NIF in Romania

The procedure to get a NIF in Romania is fairly simple and it will take around two weeks. ANAF, the Romanian tax authority, issues the personal tax code.
There are only three documents that you need in order to apply:

  • form 030, which you can download here;
  • a copy of your passport or ID;
  • a POA through which you designate a tax representative.

In regards to the third point above, it is mandatory to designate a tax representative. A tax representative is a natural person or legal entity that resides in Romania. Their role is mostly to receive correspondence addressed to you for tax purposes.
You can designate a representative with an authentic POA, preferably given before a notary public in Romania or a Romanian consulate.
Once you have your personal tax code, you can legally pay your taxes for income generated in Romania. This is important for double taxation purposes as well.

If you need more information about this subject, you can contact us at any time and we will be glad to answer any questions that you may have.