Tax number

Steps

1. If you are settling for more than 3 months: get registered at the IGI (see sheet RO-SEJOUR-TOUS-001). The CNP is assigned to everyone registered by the IGI and written on your certificate. You have nothing else to request.
2. If you need a number before you have your CNP, ANAF assigns you a NIF. Depending on your situation (ANAF describes these cases for non-resident individuals, that is, not yet resident in Romania for tax purposes), the application is made:
   • by your employer, if you are an employee in Romania: they register you with their tax office and you receive a NIF while waiting for the IGI document that assigns you a CNP;
   • by your bank, when you open an account without a Romanian tax number: it sends the NIF application to ANAF itself (Tax Procedure Code, art. 83 al. 4);
   • by the notary, who may request the tax registration of a non-resident person without a tax number for a notarial deed, such as a property purchase (art. 83 al. 4¹);
   • by the trade register (ONRC), if you become a founder, partner, shareholder or director of a company (art. 83 al. 1);
   • by yourself, in other cases, with form 030.
3. To do it yourself: fill in form 030 (Declarație de înregistrare fiscală... pentru persoanele fizice care nu dețin cod numeric personal, tax registration declaration for people without a CNP), in two copies, in capital letters. Submit it at the counter of the competent tax office, by registered letter, or online via the Spațiul Privat Virtual (SPV, personal space on ANAF's website) as a PDF attachment. You can also use a representative.
4. You receive a certificat de înregistrare fiscală (tax registration certificate) showing your NIF.
5. When you obtain your CNP, ANAF replaces the NIF with the CNP and transfers your tax history to it. For an employee, ANAF states that the employer files a form 030 or 700 for this.

Documents

• Form 030, on ANAF's website.
• Copy of your valid ID: EU citizens may attach their national identity card or their passport.
• A document that justifies the application: employment contract, title deed of the home you rent in Romania, or a sworn statement giving the reason (registering a car, buying a property…).
• If you use a representative: the power of attorney, original or certified copy.
• Documents in a foreign language: translation into Romanian by an authorised translator.

Costs and timelines

• Cost: free. The tax registration certificate (which shows your NIF) is not subject to any stamp duty (Tax Procedure Code, art. 87 al. 2); the IGI publishes no fee for the CNP. Authorised translations are at your expense.
• Deadline to file form 030: 30 days from your first income in Romania or from the event that creates the obligation; 15 days to declare a change (address, for example).
• Time to assign the NIF: ANAF issues you the tax registration certificate, with your NIF, within 10 days of the filing of your declaration or application (Tax Procedure Code, art. 87 al. 1).

Common pitfalls

• Applying for a NIF when you are going to get a CNP. If you are settling, registration at the IGI gives you the CNP directly, which serves as your tax number. The NIF is only useful in the meantime, or if you do not live in Romania.
• Filing form 030 late. It is an offence punished by a fine of 500 to 1,000 lei and, since 29 January 2023, the delay is entered in your cazier fiscal (tax record).
• Using the wrong form. Form 030 is reserved for people without a CNP who do not carry on a self-employed activity or a liberal profession. If you have a CNP, you are registered for tax purposes at your first tax return. If you work as a self-employed person, form 030 does not apply: ask ANAF for the right form.
• Forgetting the translations. ANAF keeps the Romanian translation by an authorised translator on file, and returns the originals to you.

What changes by country of origin

• EU and EEA citizens: national identity card accepted. CNP assigned at registration with the IGI. Cross-border workers also receive a CNP, without a residence document.
• Swiss citizens: same treatment as EU citizens for registration at the IGI and therefore for the CNP.
• British citizens (Scots included): third country since Brexit. The CNP appears on the residence permit issued by the IGI; in the meantime, or if you only invest or rent without settling, it is the ANAF NIF, with your passport.
• Currency: taxes and fines are due in Romanian lei (RON), not in euros.