Everything you need to know about the intra-community VAT number

What is the intra-community VAT number?

The intra-community VAT number is a unique tax identification number. The tax authorities give it to companies that are not VAT-registered in Romania and want to carry out commercial transactions inside the European Union (EU). This number lets companies carry out transactions without being taxed twice.

Why the intra-community VAT number matters

The number is essential to identify companies in the EU common VAT system. It is needed to report intra-community transactions through the VAT Information Exchange System (VIES). It helps avoid double taxation and makes it easier to comply with tax rules.

When do you need the intra-community VAT number?

You must get the number in these cases:

1. Intra-community purchases: if the value of goods purchased from the EU is over 10,000 euro a year.
2. Providing services: if companies provide services to other companies in the EU.
3. Purchasing services: if companies purchase services from companies in the EU.

How to get it

To get the number, you must file an electronic request with ANAF (the National Agency for Fiscal Administration) through the Virtual Private Space (SPV). The documents you need include Form 700, the certificate of registration, the administrator’s ID document and, in some cases, the latest trial balance or a justification note.

Using the intra-community VAT number

In an intra-community transaction, you must give the number to the supplier and it must appear on the invoice. The buyer must pay VAT in the country the goods or services come from.

Declaring and paying intra-community VAT

Intra-community VAT must be declared and paid by filing Form 301 and Form 390 with ANAF. These returns are filed monthly, by the 25th of the month after the transactions.

Cancelling the intra-community VAT number

The number can be cancelled if it is no longer needed, after certain conditions set by law are met. Cancellation can be requested, or the tax authorities can do it on their own initiative.

If you need help getting the intra-community VAT number, contact us.