10 Essential Questions About TIN in Romania

In Romania, the Tax Identification Number system is divided into business codes and personal identification numbers.

For legal entities, the primary identifier is the CIF (Cod de Identificare Fiscală), formerly known as the CUI (Cod Unic de Înregistrare). For individuals, the TIN is the CNP (Cod Numeric Personal). These identifiers are the foundation of Romania's digital reporting ecosystem, including the mandatory RO e-Factura system.

Romania utilizes a structured system of identifiers managed by the Ministry of Internal Affairs and ANAF:

• CNP (Personal ID): A 13-digit number for all Romanian citizens and residents.

• CIF/CUI (Business ID): A unique code (up to 10 digits) assigned to companies and sole traders. CIF is the general fiscal code, while CUI is the unique registration code issued via ONRC for companies in the Trade Register (these are often used interchangeably for VAT purposes).

• NIF (Tax ID for Non-Residents): Assigned to foreign individuals or entities without a permanent establishment in Romania but with local tax obligations.

• VAT Number: The CIF/CUI prefixed with the country code "RO" (e.g., RO12345678).

• REGISTERNUMBER: The trade register number (e.g., J40/123/2024) issued by the National Trade Register Office (ONRC).

Romanian identification numbers follow strict mathematical patterns designed for ANAF’s automated verification systems.

• The CIF/CUI Structure: Consists of 2 to 10 numeric digits (e.g., 12345678).

• The CNP Structure: Consists of exactly 13 numeric digits (e.g., 1900101223457).

• The VAT Structure: Comprises the prefix "RO" followed by the CIF/CUI (e.g., RO12345678).

Technical Insight: The CNP's 13th digit is a checksum calculated using a specific weighted algorithm, while the CIF uses a separate Modulo 11-based checksum. In 2026, Romanian tax authorities have standardized RO e-Factura transmission; any error in the recipient's CIF will result in an immediate system rejection, making the invoice legally void for VAT deduction purposes.

The ANAF (National Agency for Fiscal Administration) is the central authority responsible for issuing CIFs, NIFs, and activating VAT statuses.

Business incorporation and the issuance of CUI (Unique Registration Codes) are managed by the National Trade Register Office (ONRC).

VAT Registration Thresholds:

• Mandatory Registration: As of September 1, 2025, the threshold was increased to RON 395,000 (approx. €80,000). Businesses exceeding this annual turnover in 2026 must register for VAT.

• Non-Resident Businesses: Generally a Nil Threshold; foreign entities must register from their first taxable sale in Romania unless the reverse charge mechanism applies.

• 2026 RO e-Factura Mandate: Starting January 1, 2026, transmission of invoices through the government platform is mandatory for all B2B and B2C transactions.

VAT Rates (2026):

• Standard Rate: 21% (Increased from 19% in August 2025).

• Reduced Rate: 11% (Consolidated reduced rate for essential goods, food, and medicines).

• Special Note: A 9% rate applies temporarily to specific housing projects until July 31, 2026.

Registration is increasingly centralized through the Virtual Private Space (SPV) portal.

• Step 1: ONRC Registration: Legal entities apply for incorporation at the Trade Register, which automatically assigns the CUI/CIF.

• Step 2: VAT Activation: Submit Form 010 (or 700) electronically via the SPV to activate your "RO" VAT prefix.

• Step 3: e-Factura Enrollment: All taxpayers must obtain a qualified digital certificate and register in the RO e-Factura Register via the ANAF portal.

• Step 4: Non-Residents: Foreign entities without a local branch must register via a Fiscal Representative (mandatory for non-EU entities) or directly through ANAF for EU entities.

The most reliable way to verify a Romanian TIN is through ANAF’s official digital databases.

Recommended Verification Channels:

• ANAF Registry: Use the official Registru TVA to confirm if a CIF is active and not "Fiscally Inactive."

• VIES System: For cross-border checks, the EU VIES portal confirms the status of the "RO" prefix.

• RO e-Factura Register: Check if a partner is registered for e-invoicing to ensure compliant billing.

Technical Note for 2026: Manual verification is no longer safe for high-risk sectors where ANAF can declare a company "Inactive" overnight. From 2026, the lack of a registered Romanian bank/treasury account or late submission of financial statements can trigger "fiscal inactivity" status immediately. This status suspends the VAT code and denies expense deductibility for partners. High-performance teams implement automated real-time lookups to ensure 100% compliance before processing any payment.

The 2026 expansion of RO e-Factura and e-VAT leaves no room for manual data errors. TaxDo provides the essential automation layer for Romanian compliance:

• GSV (Global Syntax Validation): Provides structural and checksum checks for the CIF, CNP, NIF, and IACS numbers, catching errors before they cause an e-invoicing rejection.

• GTL (Global Real-Time Tax ID Verify/Lookup): Connects directly to the ANAF API. TaxDo’s GTL ensures your partners are active and not on the "Fiscally Inactive" list, protecting your business from the automatic rejection of the 21% VAT deductions.

TaxDo TIN Validation Coverage in Romania

In the Romanian market, a verified CIF and VAT number are the absolute keys for navigating the mandatory RO e-Factura system and fulfilling KYB due diligence.

Using an unverified Romanian TIN exposes businesses to immediate financial and operational risks:

• Fiscal Inactivity Fallout: If your supplier is declared "fiscally inactive" by ANAF, you lose the right to deduct both the expense and the 21% VAT, even if you have a physical invoice.

• e-Factura Rejections: Invoices with an incorrect CIF are not legally "received" by the government system, leading to fines and audit triggers.

• KYB Rejections: Under strict EU AML rules, Romanian banks will freeze accounts linked to unverified or "dissolved" CIFs.

• Customs Penalties: Incorrect Tax IDs on import declarations result in immediate seizures and storage fines at Romanian border points.