Romanian tax residency certificate

• •Residency assessment
• •Arrival questionnaire, where residency has not yet been established
• •Certificate application

• Passport or identity documentAnd the residence permit or registration certificate where applicable.
• Evidence supporting residencyLease or title to the home in Romania, employment or service contracts, family circumstances, bank and utility records, and evidence of physical presence where the 183 day ground is relied on.
• The arrival questionnaire and the tax authority's notificationWhere residency was established that way.
• The year or period for which the certificate is requested, and the destination countryThe certificate names the applicable treaty.

• The order prescribes only the request and the power of attorney. The wider evidence list is what the tax office asks for in practice, and it varies by office.

1. Residency assessment1-2 working daysWe establish the ground for residency and whether the arrival questionnaire is needed first.
2. Arrival questionnaire, where requiredadds timePrepared, filed with supporting evidence, and the notification obtained.
3. Power of attorneyCan be signed remotely.
4. Certificate request filed with the competent tax office1 working dayAt the registry, by post, or electronically.
5. Follow-upvariableWe answer requests for proof of presence or of vital interests.
6. Collection and delivery1-2 working days after issuanceScan by email, original couriered.

Anyone who has to prove to a foreign authority, employer or paying agent that they are taxed in Romania.

• American citizen who moved to Romania on a digital nomad visa and whose foreign client withholds tax unless a Romanian certificate is produced.
• Romanian resident receiving dividends or royalties from abroad, where the treaty reduces the withholding rate only against a certificate.
• Employee of a foreign company working from Romania, whose payroll department requires annual proof of residence.
• Person who left another country and needs to show the tax authority there that residence has moved.

Do I have to come to Romania?

No. You sign a power of attorney where you live and we file and collect on that basis.

Is this the same as registering as a tax resident?

No, and this is the most common confusion. Establishing residency is one procedure, obtaining the certificate is another. The tax authority cannot certify a status it has not established, so where residency has not been settled, the arrival questionnaire comes first.

Do I have to wait until I have been in Romania 183 days?

Not necessarily. The 183 day test is one of four alternative grounds. If your domicile or your centre of vital interests is already in Romania, residency does not depend on the day count. Which ground applies to you is the first thing we assess.

How long is the certificate valid?

It is issued for a stated year or period and says so on its face. Expect to request a new one for each year your counterparty asks for proof.

Can I get one for a past year?

The form allows the applicant to state the period, which points to past periods being available. We confirm this for your specific case before applying.

What if the tax office asks me to prove I was here?

Expected where the 183 day ground is relied on. Entry and exit records, lease and utility records, employment records and bank activity are the usual evidence. We prepare it with the application rather than after a request.

What if another country also treats me as resident?

The treaty tie breaker decides: permanent home, then centre of vital interests, then habitual abode, then nationality, then mutual agreement between the two states. This has to be assessed before you apply, because a certificate obtained against a competing claim does not settle the dispute on its own.

Will my employer or client accept it?

The certificate is bilingual, Romanian and English, and names the applicable treaty. Most paying agents accept it as issued. Where a counterparty insists on its own form, that is a separate matter and we will tell you what can be done.

• We do not obtain certificates for people who are not, and are not going to become, Romanian tax residents.
• We do not advise on the other state's tax position. Where a treaty tie breaker is in issue, advice from a professional in that state is needed alongside ours.
• We do not take files where the client wants residency documented for a period in which they were not in fact resident.
• We do not handle the annual tax return or the foreign income declarations as part of this service. Those are a separate engagement.

Issuing authority: Agenția Națională de Administrare Fiscală (ANAF), National Agency for Fiscal Administration, acting through the competent local tax body.

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

• Fiscal Code, art. 7 point 28, definition of tax residency
• Order 1099/2016, arrival and departure questionnaires, 30 and 15 day notification terms
• Law 207/2015 on the Code of Fiscal Procedure, art. 77, general rule on resolving taxpayer requests