VAT number
VAT Number in Romania, the RO Code, the CUI and How to Check It
On a Romanian invoice the supplier's identifier is either its VAT code with the RO prefix or, where it has none, its fiscal code alone.
What is a Romanian VAT number?
The prefix RO applies to a normal registration under art. 316 and to the special art. 317 code (art. 318(1) Fiscal Code, Law 227/2015). Only a tax administration issues a VAT number, and each EU state issues its own (European Commission, VAT identification numbers). "VAT ID", "VAT code", "VAT identification number", "VAT registration number" and "EU VAT number" all name this one code.
ANAF draws up the VAT registration certificate and prints the code on it. A registered company must give the code to its suppliers and customers (art. 318(4)(a) Fiscal Code). Founders who want the code from the first day ask for it in the formation file. The route is set out under registering an SRL for VAT at ANAF.
| Identifier | What it is | Who assigns it | Where it appears | Source |
|---|---|---|---|---|
| VAT registration code (cod de înregistrare în scopuri de TVA) | the code of a VAT-registered company, prefix RO, for art. 316 and art. 317 codes alike | ANAF | the VAT registration certificate; invoices; given to suppliers and customers | art. 318(1), 318(4)(a) Fiscal Code |
| CUI (cod unic de înregistrare, unique registration code) | the fiscal code of a company in the trade register | ANAF, on the data ONRC sends after admitting the registration; ANAF sets its structure | the ONRC registration certificate; invoices and other documents used in trade | art. 82(1)(b) Fiscal Procedure Code; art. 126(2)-(3) Law 265/2022 (2022 text); art. 74(1) Law 31/1990 |
| CIF (cod de identificare fiscală, fiscal identification code) | the generic term; for a trade-register company it is the CUI | as for the CUI | as for the CUI | art. 82(1)(b) Fiscal Procedure Code |
| Trade register number (număr de ordine în registrul comerțului, the "J" number) | a different identifier, never the VAT number | ONRC | invoices and other documents used in trade, beside the CUI | art. 74(1) Law 31/1990 |
How do the CUI and the VAT number fit together?
Who assigns the CUI
ANAF assigns the CUI. Once the registrar admits a company, ONRC sends the company's data to ANAF. ANAF then assigns the CUI and sets its structure (art. 126(2)-(3) Law 265/2022, 2022 text). The ONRC registration certificate carries the code. For a company in the trade register, the CUI is its fiscal code (art. 82(1)(b) Fiscal Procedure Code, Law 207/2015). The CUI is not the "J" number: the trade register number is a separate identifier, and the format of a Romanian company registration number has its own guide.
When the RO code appears
ANAF's own filing specifications write the CUI "without the RO prefix" (Annex 3 to ANAF Order 1783/2021, the SAF-T D406 return). The RO code appears only once the company is registered for VAT under art. 316 or holds an art. 317 code (art. 316(1) and 318(1) Fiscal Code). Read together, the texts show how the identifiers fit: the VAT code is the prefix RO before the CUI. No single provision says so in one line.
The invoice shows the difference. It carries the supplier's VAT code or, if there is none, its fiscal code (art. 319(20)(d) Fiscal Code). The same applies to a customer that is a taxable person (art. 319(20)(f)). A CUI without RO on an invoice is the normal mark of a supplier that is not VAT-registered. For a company, the CUI and the CIF are one code.
What is the format of a Romanian VAT number? Can you show an example?
Across the EU, a VAT number generally begins with the country code, followed by digits or characters. Each state sets its own format (European Commission). In Romania the prefix is RO (art. 318(1) Fiscal Code). On our reading, it stands before the company's CUI, which is its fiscal code (art. 82(1)(b) Fiscal Procedure Code). No single provision states the combination.
The statute does not set the structure of the CUI: art. 126(3) Law 265/2022 leaves it to ANAF. No official text read for this guide fixes a length or a check digit, so this page prints neither. The safe test is to enter the number in VIES, not to count its digits.
A printed example: "C.I.F. RO427282" is the code the state publisher of the Official Journal printed in its imprint (Official Journal Part I no. 454 of 18 June 2008). It reads as the prefix RO followed by a six-digit CUI. It shows the shape of a code. It says nothing about that code's status today.
Where does a Romanian VAT number appear?
Five places carry a Romanian company's identifiers, and the law says which one goes where.
- Invoices, offers, orders and other documents used in trade carry the trade register number and the CUI (art. 74(1) Law 31/1990). Fiscal receipts from cash registers are excepted.
- The invoice shows the supplier's VAT code, or its fiscal code if it has none (art. 319(20)(d)).
- The invoice applies the same rule to a customer that is a taxable person (art. 319(20)(f)).
- Letters and data sent to partners: a registered company communicates its code to them (art. 318(4)(a)).
- The VAT registration certificate that ANAF draws up for the company carries the code.
A company under the small-enterprise exemption may not show VAT on its invoices (art. 310(10) Fiscal Code). It has no VAT code, so it shows its fiscal code instead (art. 319(20)(d)). For rates, see which VAT rate applies to what in Romania in 2026.
Why does a Romanian company have a CUI but no VAT number?
Every company has a CUI from the day it is registered. It holds an RO code only in some of the situations below, and a CUI alone is common and lawful. Three reasons cover the cases a buyer meets most often: the company sits under the small-enterprise ceiling and has not opted in; it holds only the art. 317 code for trade with EU businesses; or ANAF has cancelled its code. The official tools in the next section show which reason applies to a given supplier.
| Situation | VAT code | Rule | Source |
|---|---|---|---|
| Seated in Romania, with taxable operations, above the ceiling or opting in | normal registration, RO code | the company applies before its taxable operations (316(1)(a)), at the latest on the day it passes the ceiling (316(1)(b)), or when it opts in (316(1)(c)-(d)) | art. 316(1)(a)-(d) Fiscal Code |
| Annual turnover not above 395,000 lei (ceiling since 1 September 2025; 300,000 lei before) | none required: small-enterprise exemption (regim special de scutire pentru întreprinderile mici) | no VAT may be shown on its invoices | art. 310(1), 310(10) Fiscal Code; OG 22/2025 |
| Exempt, but buying goods from the EU above EUR 10,000 in the current or previous calendar year, or supplying or receiving reverse-charge services with EU businesses | art. 317 code, also prefixed RO | obtained before the operation; it does not make the company a normal VAT payer | art. 317(1), 317(10), 268(4)(b), 318(1) Fiscal Code |
| Code cancelled by ANAF on grounds (a) to (e) or (h) | no valid code until re-registration | no fallback on the exemption in the meantime | art. 316(11), 316(14) Fiscal Code |
| A separate register of intra-community operators | none | art. 329 is marked repealed in the consolidation | art. 329 Fiscal Code |
How do I check a Romanian VAT number?
Four official tools answer four different questions. All of them are public online forms.
- Read the number on the invoice. It is the supplier's VAT code with RO or, if the supplier has none, its fiscal code alone (art. 319(20)(d) Fiscal Code).
- Open VIES on-the-Web, choose RO and enter the digits. VIES answers "valid" or "invalid". It adds the name and address where the member state releases them (art. 31(1) Regulation (EU) 904/2010).
- Search the ANAF VAT register with the fiscal code and the captcha. It lists the registrations made under art. 316 of the Fiscal Code.
- If the answer is "invalid" or empty, confirm the company in the Ministry of Finance search by CUI. It also shows whether the company files VAT returns. Then check the ANAF inactive register, by fiscal code or by company name.
- Compare the result with the three causes in the next section before you draw any conclusion about the supplier.
| Tool | What it checks | Input | Limits | Source |
|---|---|---|---|---|
| VIES on-the-Web (European Commission) | whether a VAT number issued by any member state is valid; name and address where the state releases them | country RO and the digits | does not show a company that is not VAT-registered; searches by number only | art. 31(1) Regulation (EU) 904/2010 |
| ANAF VAT register | registrations under art. 316 | fiscal code and a captcha | its heading names art. 316 registrations only | ANAF online form |
| ANAF register of cancelled codes | codes cancelled under art. 316(11), entered within 3 days of the decision's communication | public, on the ANAF website | shows cancellations, not registrations | art. 316(15) Fiscal Code |
| Ministry of Finance company search | that the company exists, and its filings, including VAT returns | CUI and a captcha | searches by CUI, not by name | Ministry of Finance online form |
| ANAF inactive register | whether the company has been declared inactive | fiscal code or company name | shows inactivity, not VAT status | ANAF online form |
| EU TIN on-the-Web | the format of a tax identification number | the TIN | does not confirm that a number exists or was allocated: never a VAT check | European Commission disclaimer |
Official tools to check a Romanian company, 2026: what each one answers. Only the inactive register searches by company name among the tools read for this guide.
Why does VIES say "invalid" for a real Romanian company?
EU law requires invalid numbers to show as invalid in the system (art. 23 Regulation (EU) 904/2010). It also requires each member state to enter its data "without delay" (art. 20(1)). The Romanian VAT register feeds VIES. "Invalid" therefore means the number is not an active VAT code in the system today. It does not mean the company is fake.
Reading a VIES result for a Romanian company: country RO and the digits
If VIES answers valid
Active VAT code; name and address shown where the member state releases them
art. 31(1) Regulation (EU) 904/2010
If invalid, and the number is in the ANAF register of cancelled codes
Code cancelled: on grounds (c) to (e) and (h), customers lose the VAT deduction from the day after entry
art. 11(9) Fiscal Code
If invalid, and the company is in the ANAF inactive register
Inactive: inactivity cancels the VAT code
art. 316(11)(a) Fiscal Code
If invalid, and the Ministry of Finance search by CUI finds the company with no VAT returns
Likely not VAT-registered, for example exempt up to 395,000 lei
art. 310(1) Fiscal Code
Company formed days ago: the code may not have reached VIES yet. EU law says without delay (art. 20(1) Regulation (EU) 904/2010); no Romanian timing is published.
Three common readings cover a real company, in this order. First, the company is not VAT-registered. Typically it sits under the 395,000 lei small-enterprise ceiling (art. 310(1) Fiscal Code). Second, its code was cancelled. The ANAF register of cancelled codes shows this, and the inactive register shows inactivity, which is itself a cancellation ground (art. 316(11)(a)). Third, the company was formed only days ago and the new code may not have reached the system yet. No text read for this guide says how long that takes in Romania. In every case, the Ministry of Finance search by CUI confirms whether the company exists and files VAT returns.
Setting up a Romanian company and want its VAT position in the formation file from the start? Ask about VAT registration
How does a new company get its VAT number at formation?
This section covers only where the number comes from. The VAT request travels inside the formation file that our company formation service prepares and files.
- The founders choose normal VAT, the small-enterprise exemption or an art. 317 code, together with their own tax consultant (art. 316(1), 310(1), 317(1) Fiscal Code).
- The VAT section of the fiscal registration request is completed and annexed to the ONRC application (ANAF Order 239/2021 pt. 3(1), as replaced by Order 347/2023, MO I 264 of 30 March 2023). The founders file it, or we file it under their power of attorney.
- The registrar decides. The statute sets a term of one working day (art. 105(1) Law 265/2022, 2022 text). That is the statute's term, not a promise of how long it takes.
- ANAF assigns the CUI and draws up the VAT registration certificate on the data ONRC sends (art. 126(2) Law 265/2022; Order 347/2023 pt. 4(3)). The certificate is not handed over before the trade register certificate (Order 239/2021 pt. 10(1)).
- The VAT code is valid from the date of registration in the trade register (art. 316(11)(a) Fiscal Code).
- ANAF registers first and analyses fiscal risk afterwards (art. 316(9)). EU law allows checks within six months of identification (art. 22(1) Regulation (EU) 904/2010). A new company can receive a code and lose it later.
The company notifies ANAF of any later change to the registration data within 15 days of the event (art. 316(18) Fiscal Code).
On what grounds can ANAF cancel a Romanian VAT number?
Art. 316(11) of the Fiscal Code, in its 2026 consolidation, lists eight grounds on which ANAF cancels a VAT code, under letters (a) and (c) to (i). Letter (i) concerns businesses seated in another member state that apply the small-enterprise exemption in Romania. The table therefore gives the seven that touch a company seated in Romania.
| Letter | Ground | Trigger | Effective |
|---|---|---|---|
| (a) | inactivity | the company is declared inactive under the Fiscal Procedure Code; one ground is no declaration at all in a calendar half-year (art. 92(1)(a)) | from the date of the inactivity declaration |
| (c) | tax record (cazier fiscal) | entries in the tax record of the company, its sole or majority members (at least 50% of the capital, VAT norms pt. 88(18)) or its administrators | from communication of the cancellation decision |
| (d) | no returns | no VAT return (decont de taxă) for 6 consecutive months, or for 2 consecutive quarters on a quarterly period | from the first day of the month after the filing deadline of the sixth monthly (second quarterly) return |
| (e) | nil returns | returns for 6 months or 2 quarters show no purchases and no supplies | from the first day of the month after the filing deadline of the sixth monthly (second quarterly) return |
| (f) | no obligation or right | registered although neither obliged nor entitled to register | from communication of the cancellation decision |
| (g) | on request | the company asks to leave, to apply the small-enterprise exemption | see the last section of this guide |
| (h) | high fiscal risk (risc fiscal ridicat) | the criteria of Annex 6 to the VAT norms | as ANAF decides |
Since 1 January 2026, two further inactivity grounds apply: no payment account in Romania, and statements not filed within 5 months of the deadline (art. 92(12) Fiscal Procedure Code, applied from that date by Law 239/2025 art. VII(1)). A company declared inactive after 18 December 2025 is dissolved if it is not reactivated within one year (art. 92(41) Fiscal Procedure Code; Law 239/2025 art. VII(2)).
What does a cancellation cost the company and its customers?
The cancellation is public. ANAF keeps two VAT registers on its website: one of registered codes and one of cancelled codes. A cancellation decision is entered in the second within 3 days of its communication (art. 316(15) Fiscal Code).
Customers feel it next. If the cancellation rests on grounds (c) to (e) or (h), a customer cannot deduct the VAT on purchases from the cancelled supplier from the day after that entry (art. 11(9) Fiscal Code). Goods bought in enforced execution or from a company in bankruptcy are the exception. A VAT code matters to customers as well as to the tax office. A buyer who runs the checks above sees the cancellation before the next order.
after ANAF cancels a VAT code
- CommunicationThe cancellation decision is communicated to the companyart. 316(11) Fiscal Code
- Within 3 daysEntered in the public register of cancelled codesart. 316(15)
- Day after entryOn grounds (c) to (e) and (h), customers lose the VAT deductionart. 11(9)
- By the 25thLast VAT return, due the month after the decision is communicatedart. 316(13)
- 45 daysContestation, from the communication of the decisionart. 270(1) Fiscal Procedure Code
- On requestRe-registration, ground by groundart. 316(12)
- First returnInput VAT of the cancelled period deducted; the first refund is audited in advanceart. 11(8)-(9); Order 352/2022 pt. 58(3)(b)
The company carries the rest. On grounds (c), (d), (e) and (h), it still owes VAT on its sales, and it cannot deduct the VAT on its purchases for the period (art. 11(8)). It cannot fall back on the small-enterprise ceiling until it is re-registered (art. 316(14)). Its last VAT return is due by the 25th of the month after the decision is communicated (art. 316(13)). If the cause is inactivity, the two effects meet in one company. The inactivity guide covers the lost VAT deduction of an inactive SRL.
Which choices made at formation put the VAT number at risk?
Some factors behind the cancellation grounds are fixed at set-up. The law reads these conditions; the decision on each is the founders'.
- The seat contract, the staff and the accountant: Annex 6 reads them for high fiscal risk.
- The tax record of members holding 50% or more, and of the administrators, reaches the code (art. 316(11)(c)).
- An administrator who is a foreign citizen (a natural person) without Romanian tax residence, in a company with capital under 45,000 lei, meets one criterion of Annex 6 to the VAT norms, pt. 5.1. A new SRL needs only 500 lei of capital (Law 239/2025 art. VI(2)). A non-EU administrator who relocates applies for a business visa for Romania. That is a residence matter and secures no VAT code.
- Filing discipline: no VAT returns, or only nil returns, for 6 months or 2 quarters.
- A payment account in Romania within 60 working days. This duty applies from 1 January 2026 (Law 70/2015 art. 1(12) and (13); Law 239/2025 art. XI(2)).
- A later share sale: every transfer of SRL shares is notified to ANAF within 15 days of the transfer (Law 239/2025 art. V(1)(a), as amended in March 2026). A change in the data given for VAT registration is also notified within 15 days of the change (art. 316(18)). The filings sit with our company changes service. Buying an existing SRL is covered by our ready-made companies service.
Annex 6 lists the criteria. ANAF Order 2856/2017 scored them in its 2017 text. No text read for this guide verifies the current weighting, so no capital level and no resident administrator secures a code.
Cristina Vasilescu, Group structuring and tax lead, FormaRoman Group
From our practice
Before we tick the VAT section of a formation file, we collect what Annex 6 and art. 316(11) read: the seat contract and its term, the administrator's tax residence, the members' holdings, who will keep the books and file the returns, and the plan for the Romanian payment account. We check that the file states them consistently. The VAT position itself stays with the founders and their tax consultant.
How is a cancelled VAT number restored?
Re-registration, ground by ground
A cancelled company is registered again on request. Art. 316(12) Fiscal Code sets what it must show for each ground. If the cause was inactivity, the company is reactivated first and re-registered after that.
| Ground | What the company shows | Rule |
|---|---|---|
| (d) no returns | the late returns filed, and a reasoned undertaking to file on time | art. 316(12)(c) |
| (e) nil returns | a sworn statement that it will carry on economic activity | art. 316(12)(d) |
| (c) tax record | possible once the members with the record are no longer the majority, even if the entry remains | art. 316(12)(b) |
| (h) high fiscal risk | that it no longer presents high fiscal risk; effective from communication of the decision | art. 316(12)(e) |
| (a) inactivity | reactivation first, under the Fiscal Procedure Code | art. 316(12)(a); art. 92(5)-(7) Fiscal Procedure Code |
Re-registration after cancellation, art. 316(12) Fiscal Code, 2026 consolidation: what the company shows for each cancellation ground.
Contesting the decision
The company can contest the cancellation decision within 45 days of its communication. After that it loses the right to contest (art. 270(1) Fiscal Procedure Code). The company's lawyer or tax consultant drafts the contestație (administrative appeal). Legal drafting and representation as tax consultancy are reserved professions in Romania (OG 71/2001 art. 3(1)(e); Law 51/1995 art. 3(2)).
Getting the lost deductions back
After re-registration, the company deducts the input VAT of the cancelled period in its first VAT return. Its customers deduct the VAT on the invoices it then issues (art. 11(8)-(9) Fiscal Code, second sentences). The first refund claimed after a re-registration is audited in advance (pt. 58(3)(b) ANAF Order 352/2022, as amended by Order 1123/2026).
We can file the re-registration request and its forms at ANAF under the company's power of attorney. We can also submit the late returns once the company's own accountant has prepared and signed them. Preparing the returns is accounting work reserved to CECCAR members (OG 65/1994 art. 21(1)).
Can a company give up its VAT number and keep one for EU trade?
A company under the ceiling may leave normal VAT. If it buys goods from the EU above EUR 10,000 in the current or previous calendar year, or supplies or receives reverse-charge services with EU businesses, it needs an art. 317 code. It requests that code together with its request to leave (art. 310(9)). Whether either step suits a company is its tax consultant's call (OG 71/2001 art. 8(6)).
- The turnover in the previous year and in the current year is not above 395,000 lei (art. 310(7) and 310(1) Fiscal Code).
- The company sends the request to ANAF between the 1st and the 10th of the month after the VAT period. ANAF decides by the end of that month (art. 310(7)). The cancellation runs under art. 316(11)(g).
- The last VAT return is due by the 25th of the month after the decision is communicated (art. 316(13)). For a company that asked to leave, the VAT norms say by the 25th of the month in which the registration is cancelled (pt. 88(16)). The two texts differ, so the company's accountant confirms the date.
- A company that still buys goods from the EU above EUR 10,000 a year, or trades reverse-charge services with EU businesses, takes an art. 317 code before the next such operation. The code carries RO. It does not make the company a normal VAT payer (art. 317(1), 317(10), 268(4)(b) Fiscal Code).
There is no separate "VIES registration" to buy. The register of intra-community operators (art. 329) is marked repealed, and the Romanian VAT register feeds VIES.
Frequently asked questions
VIES says our Romanian supplier's number is invalid. Is the company fake?
Not necessarily. VIES shows "invalid" when the company is not VAT-registered, for example under the 395,000 lei ceiling (art. 310(1) Fiscal Code), or when its code was cancelled (art. 23 Regulation (EU) 904/2010). It may also be too early for a new code: no Romanian timing is published. Check the ANAF registers and the Ministry of Finance search by CUI.
Our new SRL has a CUI on its registration certificate. Is that already our VAT number?
No. The CUI is the company's fiscal code (art. 82(1)(b) Fiscal Procedure Code). ANAF assigns it on the data ONRC sends. The RO code exists only once the company is registered for VAT under art. 316 or holds an art. 317 code (art. 318(1) Fiscal Code). Until then, its invoices carry the CUI alone.
Can ANAF take away a VAT number it has just issued?
Yes. ANAF registers first and analyses fiscal risk afterwards (art. 316(9) Fiscal Code). EU law allows checks within six months of identification (art. 22(1) Regulation (EU) 904/2010). ANAF can apply the high-risk ground of art. 316(11)(h), read against Annex 6, once the code exists. The other grounds apply when their conditions arise, for example six months without returns.
Will a foreign director living abroad put our VAT number at risk?
An administrator who is a foreign citizen without Romanian tax residence, in a company with share capital under 45,000 lei, meets one of the Annex 6 criteria for high fiscal risk (pt. 5.1). No text read verifies the current weighting of the criteria. We therefore cannot say which factor, alone or with others, leads to cancellation.
What happens to our customers if our VAT number is cancelled?
The decision is entered in the public cancelled register within 3 days of its communication (art. 316(15) Fiscal Code). On grounds (c), (d), (e) and (h), your customers cannot deduct the VAT on your invoices from the next day (art. 11(9)). Your company still owes output VAT and cannot deduct input VAT for the period (art. 11(8)).
Can a cancelled VAT number be restored, and do we get the lost deductions back?
Yes. The company asks for re-registration, and art. 316(12) Fiscal Code sets what it must show for each ground. It deducts the input VAT of the cancelled period in its first return after re-registration. ANAF audits the first refund after that in advance. The company can contest the decision within 45 days of communication (art. 270(1) Fiscal Procedure Code).
We are under 395,000 lei of turnover. Can we give up the VAT number, and do we still need one for EU clients?
With turnover not above 395,000 lei in the previous and current year, a company may ask to leave between the 1st and 10th of the month after the VAT period. ANAF decides by month end (art. 310(7)). The last return is due by the 25th (art. 316(13); the norms give another month). Reverse-charge services need an art. 317 code first.
Do we need a separate "VIES registration" to trade with EU businesses?
No. There is no separate register to join. Art. 329 of the Fiscal Code, the old register of intra-community operators, is marked repealed, and the Romanian VAT register feeds VIES. An exempt company needs an art. 317 code, also prefixed RO, before buying goods from the EU above EUR 10,000 or supplying or receiving reverse-charge services (art. 317(1)).
Does selling the company, or a majority stake, affect its VAT number?
It can. A member holding at least 50% of the capital brings their tax record to the code, and entries in that record are a cancellation ground (art. 316(11)(c) Fiscal Code; VAT norms pt. 88(18)). The share transfer itself is notified to ANAF within 15 days of the transfer (Law 239/2025 art. V(1)(a), as amended in March 2026).
Where do I check my VAT number?
Use VIES: choose RO and enter the digits. Use the ANAF VAT register, by fiscal code, for registrations under art. 316 of the Fiscal Code. For a company that is not VAT-registered, use the Ministry of Finance search by CUI. The ANAF inactive register also accepts a company name. All four are public online forms.
What is the format of a Romanian VAT number? Can you show an example?
The prefix RO (art. 318(1) Fiscal Code) goes before, on our reading, the company's CUI (art. 82(1)(b) Fiscal Procedure Code). No single provision states the combination. ANAF sets the CUI's structure (art. 126(3) Law 265/2022), and no text read fixes a length or check digit. A printed example: "C.I.F. RO427282", Official Journal imprint, 18 June 2008.
Where can I find my tax identification number in Romania?
For a company, the tax identification number is its CUI, which is also its fiscal code (art. 82(1)(b) Fiscal Procedure Code). It appears on the ONRC registration certificate. It also appears on invoices and other documents used in trade, beside the trade register number (art. 74(1) Law 31/1990). The tax identification number guide covers individuals and the NIF.
What is a company registration number in Romania?
It is the trade register number, the "J" number (număr de ordine în registrul comerțului), which ONRC assigns. It differs from the CUI and from the VAT code, and it is never the VAT number. Invoices and other documents used in trade show both the trade register number and the CUI (art. 74(1) Law 31/1990).
How much is VAT in Romania?
This guide covers the VAT number, not the rates. A separate guide sets out the rates in force in 2026 and what each applies to: which VAT rate applies to what in Romania in 2026. A company under the small-enterprise exemption may not show VAT on its invoices at all (art. 310(10) Fiscal Code).
What is an EU VAT number, and can I check a Romanian one by company name?
Each EU state issues its own VAT number: a country code followed by digits or characters. Only a tax administration issues one (European Commission). VIES checks a number, not a name. Of the Romanian official tools read for this guide, only the ANAF inactive register searches by company name, and it shows inactivity, not VAT status.