Welcome to Romania, a land rich in culture, history, and an emerging hub for digital nomads, expats, and location-independent workers. If you're considering making Romania your new home and securing your tax residency here, follow this comprehensive step-by-step guide to ensure a smooth transition.
Step 1: Determine Eligibility
Before you start the process, you must determine if you meet the criteria for tax residency in Romania. Generally, you will be considered a tax resident if you spend more than 183 days in a calendar year in Romania, or if Romania is your center of vital interests. This includes having a permanent home, family, or economic interests in Romania.
Step 2: Gather Necessary Documentation
Collect all necessary documents to support your application. This typically includes your passport, proof of address in Romania (such as a rental agreement or property deed), and any documents that prove your economic and personal ties to Romania (like employment contracts or business ownership documents).
Step 3: Register with the Local Authorities
You must register with the local tax authorities in your area of residence. Visit the local office of the National Agency for Fiscal Administration (ANAF) to submit your application. Fill out the required forms and provide the necessary documentation. ANAF will review your application and determine your tax residency status.
Step 4: Obtain a Fiscal Code
Once your residency status is confirmed, you will need to obtain a fiscal code (Cod de Identificare Fiscală). This is a unique identification number used for all tax matters in Romania. You can apply for this code at the ANAF office by submitting a completed application form along with your proof of residency and identification.
Step 5: Declare Your Global Income
As a tax resident of Romania, you are required to declare your global income. This includes income earned both in Romania and abroad. Ensure that you accurately report all sources of income to comply with Romanian tax laws. You can do this by submitting an annual tax return to ANAF.
Step 6: Comply with Ongoing Reporting Requirements
Once you have obtained tax residency, it is important to stay compliant with ongoing reporting requirements. This includes filing annual tax returns, paying any due taxes on time, and keeping ANAF informed of any changes in your personal or economic situation that may affect your tax residency status.
Legal References
- Law No. 227/2015 regarding the Fiscal Code
- Order No. 3654/2015 for the approval of the model and content of the forms used for declaring taxes and duties
- Government Decision No. 1/2016 for the approval of the Methodological Norms for the application of Law No. 227/2015 regarding the Fiscal Code
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