Tax residency in Romania for foreigners: the 183-day rule and ANAF certificate

A residence permit and tax residency are two different things. The second is decided by the tax authority, ANAF, under the Fiscal Code, and it determines whether Romania taxes only what a person earns here or their worldwide income. The rules below come from the Fiscal Code (Law 227/2015) and ANAF’s 2025 guide on the tax residency of individuals.

When a foreigner becomes a Romanian tax resident

Article 7 of the Fiscal Code defines a resident individual as anyone who meets at least one of four conditions: having their domicile in Romania; having their centre of vital interests located in Romania; being present in Romania for a period or periods that exceed 183 days in total during any 12 consecutive months ending in the calendar year in question; or being a Romanian citizen working abroad for the Romanian state.

The code defines the centre of vital interests as the place to which a person’s personal and economic relations are closer: on the personal side, the spouse, children and dependants who arrive in Romania with the person and membership of charitable, religious or cultural organisations; on the economic side, employment with a Romanian employer, a business in Romania, real estate in Romania, and Romanian bank accounts and cards.

For people resident both in Romania and in a treaty country, ANAF’s guide says the double taxation treaty decides, in order: permanent home, centre of vital interests, where the person habitually lives, nationality, and finally a mutual agreement procedure between the two tax administrations.

What changes once residency starts

Article 59 sets the consequences. A person who becomes resident is subject to Romanian income tax on income from any source, in Romania and abroad, from the date they become resident: for the 183-day test, the first day of arrival in Romania; for the centre of vital interests, the first day on which they declare it. Until then, ANAF’s guide says, the person is a non-resident taxed only on income obtained in Romania.

The code makes an exception for people who prove they are residents of a treaty country: the treaty applies to them. Proof is a residency certificate issued by the foreign tax authority, or an equivalent document from another competent authority of that state, valid for the years for which it is issued.

The arrival questionnaire

Article 230 obliges individuals who arrive in Romania and stay more than 183 days in any 12-month period to complete the “Questionnaire for establishing the tax residency of the individual on arrival in Romania”, form Z015 on ANAF’s list. According to ANAF’s guide, it must be registered with the competent tax office within 30 days of reaching the 183-day mark.

The guide lists what goes with it: a copy of a valid passport (EU citizens may use a national identity card); a copy of the Romanian identity card, residence permit or tax registration certificate; documents proving a home in Romania, owned, rented or simply available at any time; where applicable, the tax residency certificate issued by a treaty country, in original or legalised copy, with an authorised translation into Romanian; where applicable, a translated document from the foreign tax authority confirming deregistration; and any other relevant documents.

The form can be filed in person or through a representative at the tax office registry, by post with acknowledgement of receipt, or electronically through e-guvernare.ro or the “Depunere Declaratie unica si alte formulare SPV-PF” link for people registered in ANAF’s online account, the Spatiul Privat Virtual. Diplomatic and consular staff, employees of international organisations and foreign states, and their families are exempt.

Within 30 days of the filing, the guide says, the tax office notifies the person whether they have full tax liability in Romania or are taxed only on Romanian-source income. If someone is resident for only part of a year, full liability covers only that part.

The residency certificate for double-tax treaties

A foreigner who has become a Romanian tax resident can ask ANAF for a certificate of tax residency, the document needed to claim treaty treatment abroad. The guide says it is issued on request and records the years, or the period within a year, for which the person is resident in Romania.

On ANAF’s forms list, the request for individuals is form Z03, “Application for the issuance of the certificate of tax residence for individuals resident in Romania”, based on Order 583/2016; Z05 is the version for individuals carrying on an independent activity. Both go through e-guvernare.ro or the SPV-PF link.

Leaving Romania

Residents, and non-residents who had to file the arrival questionnaire, must file the departure questionnaire (form Z017) 30 days before leaving Romania for periods exceeding 183 days in any 12 months, at the tax office of their fiscal domicile or where the arrival questionnaire was registered. The guide gives the tax office 15 days to notify the person whether full liability continues or they are removed from the records. A foreigner who acquired residency during their stay files only the departure questionnaire and does not need to prove tax residency elsewhere; under article 59 they remain resident until the day they leave.

Translations and fines

ANAF’s guide states that the official language of the tax administration is Romanian and that supporting documents in a foreign language must come with translations certified by translators authorised by the Ministry of Justice; documents filed without the requested translation are not taken into account.

Filing either questionnaire late is a contravention fined 50 to 100 lei under the Fiscal Procedure Code, and the guide notes the omission is also entered in the person’s fiscal record.

Header photo: 20171003 105800 Ministerul Finanţelor Publice by Rakoon, CC0, via Wikimedia Commons.

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