Romanian tax identification number for foreigners (NIF)

• •Eligibility and route check
• •Power of attorney drafting
• •Document preparation

• Copy of the valid passportEU citizens may use a valid national identity document instead. Basic identification of the applicant.
• Copy of the identity card, where the applicant holds oneConfirms address details.
• Power of attorney in original or legalised copyRequired for us to file and collect on the client's behalf; a plain copy is not accepted.
• Document showing the reason for the requestFor example the employment contract, the property title, the preliminary sale agreement, or a signed declaration stating the reason.
• Authorised Romanian translation of any foreign language documentWe arrange this; the client only supplies clean scans.
• For VAT registration through a fiscal representativeThe appointment act and the approval decision, plus contracts or orders supporting the intended transactions.

• A power of attorney signed before a foreign notary will normally need an apostille and an authorised translation. One signed before a Romanian notary or a Romanian consulate does not.

1. Intake and route check1-2 working daysWe confirm the reason for the NIF and which route applies, and send the document list.
2. Power of attorneydepends on the client's local appointmentThe client signs before a notary or a Romanian consulate and sends the original by courier.
3. File assembly2-3 working days from receipt of documentsAuthorised translations, form 030 completed in two copies, supporting documents attached.
4. Filing with the competent tax office1 working dayIn person at the registry or by registered post.
5. Follow-upvariableWe respond to any ANAF request for additional documents.
6. Collection and delivery1-2 working days after issuanceCertificate collected, scanned and sent, original couriered.

Any foreign individual who has to appear in a Romanian tax, notarial, banking or corporate record but holds no Romanian CNP.

• Italian citizen buying an apartment in Bucharest, whose notary cannot register the deed without a NIF.
• German citizen appointed director or registered as shareholder of a Romanian SRL.
• Israeli citizen who inherited a property in Timis county and must declare it to the local tax office.
• Non-resident letting out a Romanian apartment and required to file rental income returns.

Do I have to come to Romania?

No. The only step you take in person is signing a power of attorney before a notary where you live, or at a Romanian consulate.

Is the NIF the same as a CNP?

No. The CNP is the personal numeric code held by Romanian citizens and residents. The NIF is a tax identification number for individuals who have no CNP. If you later obtain a CNP, ANAF replaces the NIF and carries your tax history over.

How long does it take?

The tax authority has 10 days from filing. Add the time needed for your power of attorney and translations before that. Where the number is requested through a company incorporation, a bank or a notary, shorter statutory terms apply.

Does it expire?

No. It stays valid until you deregister it or until it is replaced by a CNP.

What if the tax office asks for more documents?

That is common and it is part of the service. We answer the request and refile. The 10 day term can be extended where supplementary evidence is needed.

What if the tax office is late?

The 10 day term binds the authority but its expiry does not produce automatic approval. We follow up in writing with the competent administration, and where a refusal or a failure to act persists, the administrative litigation route is available. We will tell you which applies to your file.

Can my application be rejected?

The application is not usually refused on the merits. Files are returned for formal reasons: a missing supporting document, a foreign language document without an authorised translation, a power of attorney filed as a plain copy, or filing with the wrong office. All are correctable.

• We do not obtain a CNP. That is a different procedure, tied to residence.
• We do not advise on the tax treatment of the income that made the NIF necessary, unless that is separately instructed.
• We do not take files where the client cannot document a lawful reason for requesting the number.
• We do not act where the client will not sign a power of attorney in the required form.

Issuing authority: Agenția Națională de Administrare Fiscală (ANAF), National Agency for Fiscal Administration. For most non-residents the competent office is Administrația Fiscală pentru Contribuabili Nerezidenți, DGRFP București.

RoAdvisors is not a law firm, a real estate agency or an accounting firm, and is not the authority that issues documents. Legal services are provided by independent collaborating professionals, each acting under their own professional regulation.

5 September 2026

• Law 207/2015 on the Code of Fiscal Procedure, art. 82 (fiscal identification code), art. 83 (special provisions for non-residents), art. 86-88 (registration declaration, certificate, amendments), art. 18 (authorised representatives), art. 35 (competence)
• Order of the President of ANAF 1699/2021, as amended. Annex 6, containing form 030, was last replaced by OPANAF 15/2026, published in the Official Gazette no. 17 of 14 January 2026.
• OPANAF 247/2025, registration of non-residents at the request of public notaries
• Form 030, current version
• Non-resident taxpayers office