Registering with Intra-Community Operators Registry
Companies registered for Romanian VAT who plan to carry out one or more intra-community transactions (intra-community acquisitions/supply/services) must request an inscription at Intra-Community Operators Registry before carrying out such transactions. LPG can help companies register with the Intra-Community Operators Registry.
An application must be filed at the local finance Administration of the company's registered domicile for tax purposes in order to obtain a VAT number.
The application must include:
- The required form;
- A criminal record certificate delivered by the Romanian police for all associates (physical persons and/or corporations) and all managing directors (or administrators).
Registration is only complete on the date which the tax administration has reached their decision (not the date the records are submitted).
Once a favorable decision has been reached, an intra-community VAT number will be assigned for all intra-community transactions.
Should the shareholder structure or management change, the company must inform the tax administration of the change within 30 days.