A Romanian NIF for foreigners is the tax identification number generally used for foreign individuals who do not hold a Romanian personal numerical code (CNP) but need to interact with Romanian tax authorities, public institutions or certain private entities.
Foreign individuals (natural persons) who do not reside in Romania may still need to interact with Romanian public authorities, banks, public notaries or private service providers. A non-resident may require the a Romanian Tax Identification Number for various reasons, such as: purchasing an apartment, a car, opening a bank account, registering a sole proprietorship (PFA/Individual Enterprise), receiving income from Romania or simply needing to interact with Romanian public or private authorities.
In many of these situations, the individual will need to be identified in the Romanian tax system.
For foreign individuals who do not hold a Romanian personal numerical code – CNP („Cod Numeric Personal”) – the relevant identifier is generally the Romanian Tax Identification Number, commonly referred to as NIF („Număr de Identificare Fiscală”). The NIF is used in dealings with Romanian tax agency (ANAF), public authorities and other public or private entities.
Obtaining a Romanian NIF does not mean that the foreign individual becomes automatically a Romanian tax resident. The status of Romanian tax resident implies, amongst other legal conditions, a mandatory residence card or Certificate of Registration attesting the right to reside in Romania for more than 3 months – such document provides a CNP.
1. When does a foreigner need a Romanian NIF?
There is no list covering every situation in which a NIF is necessary. The practical question is usually if the foreign individual needs to be identified within the Romanian tax or public system in connection with a particular transaction/action.
Some of the most common situations are described below.
a. Buying real estate in Romania
Real estate transactions are one of the most common situations in which a foreign individual needs a Romanian NIF.
The NIF is relevant both during the notarial process and for the subsequent registration of the owner with the Romanian local tax authorities.
A foreign person who acquires a house, an apartment, land or another taxable property in Romania must be registered with the competent local tax authority. Individuals who do not hold a Romanian CNP are identified for local tax purposes through their NIF.
The Romanian law provides a special procedure under which a public notary may request the tax registration of a non-resident who does not already have a Romanian tax identification number.
The Fiscal Procedure Code provides that the Romanian tax authority must register a non-resident at the request of a public notary where this is necessary for the performance of the notary’s statutory duties.
b. Buying and registering a vehicle in Romania
A Romanian NIF may also be required when a non-resident purchases and registers a vehicle in Romania.
Vehicle ownership triggers mandatory actions with the Romanian local tax authorities and individuals without a CNP are identified for local tax purposes through their NIFs.
c. Opening a bank account in Romania
A NIF may be required when a non-resident individual intends to open a bank account in Romania.
The documentation requested from foreign customers differs between finance institutions and may also depend on the type of account and on the client’s particular circumstances.
In practice, certain Romanian banks require non-resident customers to provide evidence of their Romanian NIF as part of the account-opening and customer identification process.
Thus, a foreign individual who intends to open a Romanian bank account should check the bank’s requirements in advance. If a Romanian NIF is required, it is advisable to obtain the NIF certificate before starting or completing the bank account opening procedure.
d. Having tax obligations in Romania
A non-resident without CNP needs the NIF where he or she becomes subject to a Romanian tax reporting or payment obligation.
The source of income can vary, and can arise from: work-related relations (e.g. salary), rental activity, sale or use of Romanian assets, certain investment income or other categories of Romanian-source income.
The NIF simply allows the individual to be identified in the Romanian tax system so that the relevant filing, payment or administrative obligations can be fulfilled.
e. Accessing ANAF’s online services through the SPV account
Foreign individuals who don’t hold a CNP and must manage Romanian tax matters need a NIF in connection with electronic interactions with ANAF.
The „Spațiul Privat Virtual” (SPV) is ANAF’s electronic platform through which taxpayers can submit and receive fiscal or non-fiscal documents and access various Romanian tax services.
Romanian rules allow individuals to onboard on SPV using a NIF. Authentication in SPV account is done by means of a qualified electronic signature certificate or through username/password and one-time-passcode system.
For a non-resident who expects to have continuing tax matters in Romania, obtaining the NIF can be useful even beyond the transaction which originally triggered the registration.
f. Buying Romanian Government bonds
A foreign non-resident can directly purchase Romanian Government bonds in EUR or RON from “Fidelis” category using the NIF number.
The individual can buy these bonds through a Romanian authorized bank on the Bucharest Stock Exchange or through an authorized broker.
The yields derived from Government bonds are tax exempted.
g. Registering as a sole proprietorship (PFA/Individual Enterprise) in Romania
A NIF is required by an eligible foreign individual not having a CNP who intends to register a Romanian sole proprietorship business, such as a PFA (Persoană Fizică Autorizată) or an individual enterprise (Întreprindere Individuală).
Under the Romanian law, the eligible individuals are Romanian nationals or citizens of other EU or European Economic Area (EEA) Member States.
The NIF condition applies solely to the PFA/II situation and is not applicable to a shareholder/director within a Romanian company. Thus, an important nuance must be pointed: A foreign individual does not need to obtain a Romanian NIF merely to become a founder, shareholder or director of a Romanian company.
h. Telecommunications, utilities and other private contracts
A foreign individual may also be asked to provide a Romanian NIF when entering into certain contracts with Romanian telecommunications operators, utility suppliers, insurers or other service providers.
This should not be understood that the Romanian legislation imposes a NIF as a universal prerequisite for every private contract.
The requirement may depend on the provider, regulatory rules, its customer-identification and billing procedures and the particular service being contracted.
i. Electronic signatures and other digital services
A NIF can be relevant if a foreign individual intends to obtain an electronic signature for interaction with Romanian tax or public authorities or with digital platforms that identify users by CNP or NIF.
However, a Romanian NIF is not a legal requirement for every type of electronic signature – it depends on the terms and conditions of each authorized service provider.
2. How can a foreign individual obtain a Romanian NIF?
The non-resident individual who does not hold a Romanian CNP can obtain the NIF by being tax registrated with ANAF. This is done by submitting the relevant Form 030 – Tax Registration Statement / Statement of Amendments / Deregistration Statement for Individuals Who Do Not Hold a Personal Numerical Code.
The Form 030 application must be supported by documents substantiating the information declared in the form.
A typical individual application include a valid passport or identity document, the foreign Tax Identification Number document (TIN document), together with any additional documents supporting the purpose of the registration and the individual’s particular circumstances.
Documents issued abroad also raise translation or certification requirements, which should be checked before the application is filed.
a. How long does it take to obtain a Romanian NIF?
Under the Romanian law, the tax authority must issue the tax registration certificate within 10 business days from the filing of the tax registration form.
The Romanian NIF assigned to the individual is mentioned in the NIF certificate.
The 10-day processing period assumes that the application is complete. Requests for additional documents, errors or discrepancies in the application or difficulties concerning supporting documents may affect the actual completion of the procedure.
b. Can a Romanian NIF be obtained without travelling to Romania?
A non-resident foreign individual does not necessarily have to travel to Romania solely in order to obtain a tax identification number.
Romanian tax legislation allows taxpayers to act through authorised representatives before the tax authorities. Therefore, a Romanian lawyer is able to handle the NIF application on behalf of the foreign client, depending on the circumstances and the documentation available.
3. How can RT Legal Office assist with obtaining a NIF
If you are a non-resident planning a transaction in Romania, it is advisable to establish at an early stage whether a Romanian NIF is required. Besides this, you might require the NIF for other scopes as mentioned above.
Obtaining a Romanian NIF is usually a relatively straightforward tax registration procedure. For a non-resident, however, the practical difficulty is often determining what documentation is required, which tax authority is competent and how the registration should be coordinated with the transaction/action for which the NIF is needed.
RT Legal Office can first assess whether a NIF is required for the proposed transaction/action and determine the appropriate registration route.
We can prepare or review the NIF application form and the supporting documentation, advise on translation and representation requirements, file the application with the competent Romanian tax authority and handle subsequent communications with ANAF.
Where the NIF is required in connection with a real estate transaction, RT Legal Office can also coordinate the tax registration process with the Romanian public notary and determine whether the special procedure for tax registration at the notary’s request can be used.
Upon obtaining the Romanian NIF certificate, we can assist with the next stages of the transaction, whether this involves a property acquisition, corporate registration, bank account, vehicle registration or another administrative procedure.