The steps for opening up an import-export company in Romania are the following:
1. Setting up a company that has import-export as object of activity
For more information on the registration of a company, please read our team’s article on the subject and contact our lawyers for further details.
2. Register as a VAT payer
Our law firm can offer consultation and assist you in the process of obtaining the required documents for VAT registration in Romania. You can also read our article on the Registration for VAT purposes.
3. Register to the Register of intra-community trade operators (for transactions with customers within the EU)
4. Registration and attainment of the EORI code (only for transactions with customers outside of the EU);
5. If the traded products are subject to import or export licenses acquirement, you must obtain the specific license.
Persons who are required to request the assignment of an EORI number are:
• economic operators (persons who, in the course of their professional activities, develop activities regulated by customs legislation, such as the import, export, transit, storage, representation and operations prior to the arrival / departure of the goods which are inserted / removed from the Community);
• persons other than economic operators who place / remove goods to / from EU.
In Romania, the competent authority for registering and assigning EORI numbers is the General Directorate of Customs. EORI numbers will be required to the regional customs departments in whose territorial jurisdiction the headquarters are established or, in exceptional cases, at the border customs offices. In Constanta, the competent authority is the Regional Customs Directorate of Constanta.
In order to assign the EORI number, the person concerned is required to submit an application for registration.
This application is available on the website of the Romanian Customs Authority.
Persons established in Romania will be submitted to support the application to the Regional Customs copies of the following documents:
• the economic operator's registration certificate issued by the Trade Register or registration documents issued by competent authorities in this regard;
• registration certificate for VAT purposes issued by the Ministry of Finance;
• document showing the registered office or actual tax residence, as applicable, if it does not match the one entered in the shown certificate;
• ID card, for physical persons.
In order to register to the ROI, taxpayers must complete and submit to the competent tax authority Form 095 "Application for registration / deregistration from the Register of intra-community trade operators”, as well as criminal record certificates issued by the competent authority in Romania of all members, except for joint stock companies, and managers.
In the case of joint stock companies, including limited by shares, which place their business in Romania, in order to register to the ROI, will present the criminal record of the directors, not the shareholders.
Taxpayers applying for the Register of intra-community trade operators on the same date of registering for VAT purposes must submit the registration application along with form 098 "Application for registration for VAT purposes”, or, where appropriate, registration statements tax / claims requiring registration for VAT purposes, to the competent tax authority.
In order for your company to make community acquisitions, you are required to possess the corresponding NACE codes for the type of goods you want to bring to Romania.
For any information regarding this subject, do not hesitate to contact our law firm. One of our lawyers will offer you proper legal consulting in accordance to your needs.