Legal Opinion: How Foreign Citizens Obtain the Tax Residency Certificate in Romania

Legal Ways of Obtaining the Tax Residency Certificate in Romania

Recognition of the tax residence status in Romania is regulated by the Fiscal Code and by international conventions on the avoidance of double taxation. Obtaining a tax residency certificate represents the official proof that a natural or legal person has fiscal residence on the territory of Romania and, therefore, is subject to taxation for the expat income tax and income obtained here. The procedure involves submitting an application for tax residence to the competent authority, namely ANAF, which analyzes the supporting documents and establishes the obligation of payment by setting the tax revenue liability.

For foreign citizens, there are several legal ways through which they can obtain tax residency. This status can be acquired through the naturalization and citizenship application in Romania, through the recognition of Romanian residency as a result of the transcription of civil status documents, through family ties with Romanian citizens, through acquiring a right of permanent residency in Romania after a long-term period of residence, or through direct fiscal registration with ANAF tax residence. In addition, one can opt for obtaining a certificate of fiscal residence online by submitting the documentation electronically through the ANAF Private Virtual Space, thus reducing processing times and gaining direct access to the benefits of international tax conventions.

In this context, The Romanian Law Firm Pavel Mărgărit and Associates offers specialized legal services or consulting and representation in tax residency procedures, such as obtaining a tax residency certificate from ANAF, whether a certificate of fiscal residence for natural persons or for legal entities, resolving conflicts regarding expat taxes. The firm also provides consultancy for citizenship in Romania, citizenship application in Romania, regaining Romanian citizenship, assistance in permanent residency in Romania, support for residence permit Romania, particularly a work permit lawyer process, Romanian residency litigation, preparation of files with documents required for birthright citizenship in Romania, and representation in granting a residence permit at the immigration office. Representation is also provided in court for disputes related to immigration, through the support of an immigration lawyer, attorney immigration lawyer, and a residence permit lawyer or immigration lawyer in Romania.

Citizenship Lawyer in Romania. Obtaining the Tax Residency Certificate through Romanian Citizenship

Fiscal registration in Romania is mandatory for any individual, Romanian or foreign, who has fiscal obligations on the territory of Romania. This is done by assigning a Fiscal Identification Number (NIF), which confirms that the person is recorded with the fiscal authorities and can declare and pay tax revenue in Romania. Acquiring Romanian citizenship gives a foreign citizen the right to request a tax residency certificate for individuals, thus becoming a tax resident in Romania. According to the legislation in force, naturalization can occur after 8 years of continuous and legal residence or after 5 years if the applicant is married to a Romanian citizen. Once citizenship in Romania is obtained, the person also gains permanent fiscal residence, which allows them to submit an application for tax residence to ANAF.

The procedure for applying for citizenship involves submitting a file to the National Authority for Citizenship in Romania, followed by checks and interviews. After issuing the order granting Romanian citizenship, the beneficiary has the right to request registration as a tax resident with the fiscal authorities. This stage requires completing a request for a certificate of fiscal residence and attaching documents attesting domicile and the new legal status.

The National Authority for Citizenship in Romania (ANC) and the General Inspectorate for Immigration (immigration office) are the key institutions involved in the process of acquiring Romanian citizenship. ANC, under the Ministry of Justice, is responsible for granting, regaining, withdrawing, or renouncing citizenship in Romania. The institution manages the entire process, from checking the citizenship application in Romania and organizing interviews to the oath of allegiance to the Romanian state. At the same time, the immigration office regulates the legal status of foreigners in Romania, being responsible for issuing temporary or permanent residency in Romania permits. It also verifies whether the applicant meets the conditions of legal and continuous residence, necessary for applying for citizenship. Cooperation between these two institutions ensures compliance with the legal framework and validation of eligibility criteria.

A citizenship lawyer in Romania and an immigration lawyer providelegal assistance to individuals wishing to obtain, regain, or renounce Romanian citizenship, gain a residence permit Romania and learn about the Romania residence permit benefits. The lawyer prepares the files with documents necessary for birthright citizenship in Romania, offers consultancy on legal conditions, prepares clients for interviews, and represents them before ANC, the immigration office, or in court in situations where a citizenship application in Romania is not resolved within the legal term or in the case of unjustified refusals. Their support is essential for foreign citizens going through the process of applying for citizenship in Romania.

Obtaining citizenship in Romania is one of the safest ways for recognition of tax residence, as it establishes the exclusive obligation to pay expat income tax in Romania, according to current legislation and international treaties. Legislation allows, in addition to submitting at the competent fiscal authority, sending by registered mail with acknowledgment of receipt, as well as through SPV (Private Virtual Space), according to OMFP 660/2017, for obtaining a tax residency certificate online.

It is also important to note that the validity of a certificate of fiscal residence is generally one year, more precisely valid in the year it was issued and the first 60 days of the following year, except where the conditions of tax residency change. Therefore, it must be renewed for each fiscal period. Without this document, the taxpayer cannot benefit from the provisions of the international conventions on the avoidance of double taxation, and expat taxes may be applied both in Romania and in the declared state of residence. A fiscal lawyer, commercial lawyer, residence permit lawyer or immigration lawyer near me can facilitate the process in matter of Romanian residency, significantly shortening the settlement terms and ensuring the compliance of the application.

Civil Lawyer in Romania. Obtaining the Tax Residency Certificate through Transcription of Civil Status Documents

The transcription of civil status documents is a procedure through which a foreign citizen registers in Romania birth certificates, marriage certificates, or other similar documents issued abroad. The procedure is regulated by Law 119/1996 regarding civil status documents, republished and amended, and involves submitting the original apostilled/super-legalized document, the certified translation, and identity documents. The application is approved by the mayor and endorsed by the County Directorate for People’s Records. The legal term is 6 months from the issuance of the document abroad, the procedure is generally free, and the settlement usually lasts 30–90 days. This formality is necessary for obtaining fiscal residence and, implicitly, for requesting a tax residency certificate.

After completing the transcription procedure, the person concerned can take the next step, namely filing a tax residence application, following which the authority issues a certificate of fiscal residence confirming that the person is considered a tax resident in Romania, with all the rights and obligations that derive from this status. The involvement of a civil lawyer, attorney immigration lawyer and a immigration lawyer near me can significantly simplify this process, having the role of drafting and preparing the necessary documentation, assisting the applicant in relations with local authorities, and filing the tax residence application with ANAF. Such legal assistance reduces the risk of procedural errors or rejection of the application due to incomplete or non-compliant documents.

The importance of the tax residency certificate cannot be underestimated. In its absence, there is a risk of incorrect application of expat income tax, which can lead to situations of double taxation. Practically, the income earned by the person could be taxed both by the Romanian state and by the state of origin, generating considerable financial losses. Therefore, a certificate of fiscal residence is an essential instrument for the correct application of international conventions on the avoidance of double taxation to which Romania is a party.

The broader process of acquiring Romanian citizenship is also closely linked to fiscal and administrative aspects. The procedure can be complex, involving interactions with several public institutions, compliance with strict deadlines, and the submission of documents in the correct and complete form. For this reason, the assistance of an immigration lawyer in Bucharest, residence permit lawyer, and an immigration lawyer near me is a valuable support, especially for foreign citizens, as it facilitates navigating bureaucratic steps, limits delays, and prevents possible legal complications that may arise along the way.

Fiscal Lawyer in Romania. Obtaining the Tax Residency Certificate through Family Ties with Romanian Citizens

The legislation in force provides for the possibility of recognizing the status of tax resident for those foreign citizens who prove a close family relationship with persons holding Romanian citizenship. In this case, for obtaining citizenship in Romania, it is necessary to submit supporting documents attesting the relationship, followed by completing an application for a tax residency certificate for natural persons at ANAF.

The analysis of the file by the fiscal authorities aims to verify the family relationship and to establish the fiscal residence of the applicant in Romania. Issuance of a certificate of fiscal residence by ANAF produces direct legal and fiscal effects, including the inclusion of the applicant in the Romanian fiscal system, the establishment of the tax revenue obligations, and recognition of the right to benefit from the provisions of international conventions for avoiding double taxation. A citizenship lawyer in Romania assists foreign citizens in all stages of the citizenship application in Romania, naturalization, including proving descent, providing legal consultancy, drafting the necessary documentation, and defending applicants’ rights against administrative delays or unjustified refusals.

For legal entities established by foreigners, there is the possibility of requesting a certificate of fiscal residence for legal entities, especially in the case of commercial activities. For issuance, the company must be fiscally registered in Romania, have its registered office here, and not be inactive. The application is submitted together with supporting documents, such as the fiscal registration certificate, the trade registry certificate, the articles of incorporation, and, if applicable, statements regarding the effective place of management. The file can be submitted physically, by post, or online through the Private Virtual Space. By recognizing tax residency, these economic entities become subject to Romanian fiscal legislation and benefit from the regime of avoiding double taxation, which gives them clear advantages regarding fiscal reporting and management of international financial obligations, under the guidance of a commercial lawyer, a tax lawyer, and an attorney immigration lawyer.

Immigration Lawyer in Romania. Obtaining the Tax Residency Certificate through Long-Term Residence

Acquiring the right of long-term residence represents another legal ground for obtaining fiscal residence. Foreigners who have legally lived in Romania for eight years, or five years if married to a Romanian citizen, can apply for permanent tax residency. Subsequently, it is necessary to submit a tax residence application for the issuance of a certificate of fiscal residence.

The process involves presenting the long-term residence permit, documents proving stable domicile, and evidence of income earned in Romania. The fiscal authority verifies compliance with all conditions, and, upon approval, the applicant receives a tax residency certificate. An immigration lawyer in Romania, immigration lawyer in Bucharest, and a work permit lawyer can provide support in preparing the documentation, including the necessary documents for a work permit lawyer process and legal proof of employment, as well as in relations with the competent authorities. At the same time, they help prevent delays and possible unjustified refusals, offering assurance that the process complies with all legal requirements.

In addition, the digitalization of fiscal services facilitates access to this procedure. ANAF offers the possibility of online submission of applications for obtaining a tax residency certificate online, which reduces processing time and simplifies administrative steps. This modernization makes the procedure faster, more accessible, and adapted to the current needs of applicants, including those who carry out economic activities on the territory of Romania, and who are also interested in Romania residence permit benefits.

“New measures regarding tax residency and obtaining a tax residency certificate must be carefully considered to avoid the risk of double taxation and incorrect application of expat income tax.” said Dr. Radu Pavel, Managing Partner of The Romanian Law Firm Pavel, Mărgărit and Associates.

Tax Lawyer with ANAF in Romania. Obtaining the Tax Residency Certificate through Direct Registration with the Tax Authority

The direct registration procedure with ANAF for tax residence represents the fastest and most efficient way to obtain tax residency status in Romania. For this step, both individuals and legal entities must submit a tax residence application, accompanied by supporting documents regarding domicile or registered office, income earned, and activities carried out in Romania.

For individuals, it is necessary to complete the special application form for obtaining a tax residency certificate for natural persons, while for companies the necessary documentation is submitted to obtain a certificate of fiscal residence for legal entities. After analyzing the file, ANAF establishes the fulfillment of the tax residency conditions and issues the certificate, by which the applicant acquires the obligation to pay expat income tax in Romania.

A significant advantage of the current framework is the digitalization of the procedure, which now allows obtaining a tax residency certificate online, considerably reducing the processing time and simplifying the interaction with ANAF. At the same time, the taxpayer must keep in mind that the validity of a certificate of fiscal residence is limited, requiring periodic renewal in order to continue benefiting from the favorable fiscal regime. The support of a tax lawyer, fiscal lawyer, or immigration lawyer in Bucharest is recommended to ensure that the documentation is complete and properly drafted, that all procedural requirements are respected, and that any administrative uncertainties or delays are managed in favor of the applicant.

Thus, obtaining the status of tax resident and a tax residency certificate in Romania represents an essential step for correctly establishing the fiscal residence and for proper application of expat taxes. In the absence of this document, the taxpayer risks double taxation, which can generate additional costs and legal complications. Filing the tax residence application, respecting the validity term of the certificate of fiscal residence, and using the online procedure for obtaining it are indispensable steps for fiscal compliance.

Pavel, Margarit and Associates Law Firm is one of the top law firms in Romania, providing high-quality legal services. The firm’s clients include multinational and domestic companies of great magnitude. In 2024, the law firm’s success stories brought it international recognition from the most prestigious international guides and publications in the field. As a result, Pavel, Margarit and Associates Law Firm ranked 3rd in Romania in the Legal 500’s ranking of business law firms with the most relevant expertise. The law firm is internationally recognized by the IFLR 1000 Financial and Corporate 2024 guide. Additionally, Pavel, Margarit and Associates Law Firm is the only law firm in Romania recommended by the international director of Global Law Experts in London in the Dispute Resolution practice area. All relevant information about Pavel, Margarit and Associates Law Firm can be found on the website www.avocatpavel.com.