In short: The intra-Community VAT code is a special tax identification code, obtained under Art. 317 of the Romanian Fiscal Code, that non-VAT-registered companies in Romania need when doing business with partners in the European Union. It is required in three situations: purchases of goods from the EU that exceed the annual threshold of 10,000 euros (the equivalent of 34,000 lei), purchases of services from EU suppliers regardless of value, and services provided to customers in other member states. Obtaining it does not make you a VAT payer in Romania.
The intra-Community VAT code must be held by all non-VAT-registered companies that do business with companies in the European Union. If you don’t have this code and want to work with an EU company, read on to find out what the conditions are and how you can obtain it.
What Exactly Is the Intra-Community VAT Code?
This code is a specific identifier granted to legal entities that are not subject to VAT (such as PFAs, SRLs or sole proprietorships), allowing them to do business with other taxable companies in the European Union.
These companies remain exempt from VAT in Romania, continuing to issue invoices without VAT and without deducting VAT on their purchases. The intra-Community VAT code is used exclusively in dealings with companies from EU countries.
Obtaining the intra-Community VAT code does not mean registering for VAT purposes. Using the code means you keep your non-VAT-payer status in Romania. All invoices issued to domestic customers will be issued without VAT.
The intra-Community VAT code identifies your company as an operator and is used to prevent double taxation between European Union member states.
Situations in Which This Code Is Required
When you make an intra-Community purchase of goods and the total value exceeds 10,000 euros or the equivalent in lei
VAT applies once the threshold is reached, in the case of multiple purchases over the course of a year.
If the total of your purchases not exceeds the threshold of 34,000 lei per year, you are not required to obtain a VAT code.
If you purchase services from EU companies to run your business
You need to give the intra-Community VAT code to the companies you buy services from, so it is included on the invoices they issue to you. You then have to calculate and pay the VAT in Romania.
Here are just a few examples of situations in which you must assess whether you need an intra-Community VAT code:
– Purchasing hosting services.
– Running advertising campaigns on platforms such as Google, Facebook and the like.
– Paying subscriptions for publications, apps and software used in your business.
In cases like these, if you paid for the services with VAT included, you can still recover the money if you meet certain conditions. You can find out more by Click Here.
You provide services to EU member states
If you provide services to customers in other European Union member states you must include your own VAT code on the tax invoice and ask the customer to provide you with a valid VAT code.
How Can You Obtain the Intra-Community VAT Code?
You need several documents to obtain the intra-Community VAT code. You must submit the following documents to the ANAF office your company belongs to:
- Form 091, completed and signed in two copies;
- A copy of the company’s registration certificate (CUI);
- Additional documents, as applicable, such as the latest trial balance or a supporting statement.
The certificate of registration for intra-Community VAT purposes, together with the intra-Community VAT code, may be issued on the spot or within a few business days. Documents must be submitted and collected by the company’s administrator. If the administrator cannot be present in person, they may authorize another person through a notarized power of attorney.
Where Do I Declare and Pay Intra-Community VAT?
It is declared and paid by filing returns D301 (Special Value Added Tax Return) and D390 (Recapitulative Statement on Intra-Community Supplies/Acquisitions/Services) for the month in which the intra-Community transactions took place, by the 25th of the following month.
The return must be filed with the ANAF office in whose territorial jurisdiction your company’s registered office is located or where it is registered. It only needs to be completed for the months in which intra-Community transactions took place.
Returns can be filed electronically on the ANAF website or on paper, either at the ANAF office or by registered mail.
Cancellation of the Code
The intra-Community VAT code may be canceled ex officio or upon request by the tax authorities if:
- You have registered for VAT purposes under Art. 316 of the Fiscal Code;
- You request cancellation under paragraphs (5), (6) and (8) of Art. 317 of the Fiscal Code;
- Your company ceases its business activity.
In other words, it is important to obtain a VAT identification code if your company is not VAT-registered. This code is crucial for avoiding double taxation across European countries and for recovering part of the amounts paid. With this code, taxation and VAT recovery processes become more efficient and transparent, ensuring that your business operates in line with tax requirements and avoids potential tax problems. The intra-Community VAT code is essential for managing and optimizing your company’s tax position in the European market.
Frequently Asked Questions About the Intra-Community VAT Code
What is the intra-Community VAT code and how does it differ from a regular VAT code?
The intra-Community VAT code is a special tax identification code, obtained under Art. 317 of the Fiscal Code, that allows a non-VAT-registered company in Romania to do business with partners in the European Union. Unlike regular VAT registration under Art. 316, it does not change the company’s domestic status: invoices to customers in Romania remain VAT-free, and VAT on purchases is not deducted.
When does the intra-Community VAT code become mandatory for purchases of goods from the EU?
It becomes mandatory before you make the intra-Community purchase of goods that takes you over the threshold of 10,000 euros (the equivalent of 34,000 lei) in a calendar year. The threshold is calculated cumulatively across all purchases of goods from member states made in that year, not per invoice. Below this amount, the special registration is not mandatory, but it can be requested optionally.
Do I need an intra-Community VAT code for services bought from the EU, even below the threshold?
Yes. The 10,000-euro threshold applies only to intra-Community purchases of goods, not to services. For services received from suppliers in other member states, such as web hosting, Google or Meta ads, or app and software subscriptions, the code is required regardless of value, even for a single invoice. You give it to the supplier, who invoices without VAT, and you declare and pay the tax in Romania.
How do I obtain the intra-Community VAT code from ANAF (the Romanian tax authority)?
Registration under Art. 317 of the Fiscal Code is requested via Form 700, filed electronically through the ANAF Virtual Private Space (SPV). Form 700 replaced the old Form 091, which is no longer filed on paper at the counter. The tax authority may request additional documents, such as a copy of the registration certificate, the latest trial balance or a supporting statement. Once approved, you receive the certificate of registration for intra-Community VAT purposes and the corresponding code.
What returns must be filed after obtaining the intra-Community VAT code?
For each month in which you carried out intra-Community transactions, you file the 390 VIES recapitulative statement and, when you owe the tax, the 301 special value added tax return. The deadline is the 25th (inclusive) of the month following the one in which the tax became due; if the 25th falls on a non-business day, the deadline moves to the next business day. No returns are filed for months without intra-Community transactions.
What should you do when you provide services to companies in other EU member states?
You enter your own intra-Community VAT code on the invoice and ask the customer for theirs, which you check in the European Commission’s VIES system before invoicing. If the customer is a taxable person registered in another member state, the invoice is issued without VAT, and the tax is owed by the customer under the reverse-charge mechanism. The transaction is then reported in the 390 recapitulative statement.
In what situations is the intra-Community VAT code canceled?
The code can be canceled upon request or ex officio by the tax authority. The main situations are: you register for VAT purposes under Art. 316 of the Fiscal Code, in which case the special code is no longer needed; you request cancellation under the conditions set out in Art. 317 paragraphs (5), (6) and (8); or the company ceases its business activity. After cancellation, you can no longer carry out intra-Community transactions under that code.
