This type of VAT code is for companies from outside Romania - which sell in Romania, via e-commerce/distance sales, above the threshold of EUR 25 000 (RON 118 000)
Documents I need to present the Tax Agency:
A mandate, in Romanian, for the accounting firm that will represent my Business outside Romania (Company A) for the purposes of the VAT registration: Company A empowers Company B to represent Company A in front of the Tax Authority for the obtaining of the VAT code | original
A legalised copy of the VAT code of my Business outside Romania (Company A) from the country of origin of Company A | accompanied by a translation in Romanian by a legalised translator | legalised copy
Statement on my own responsibility, in Romanian, about the type of activity I want to run in Romania | original
A couple of invoices, so that the Tax Agency sees that I have invoiced in Romania | copies
A sales ledger for the current year | original
If applicable: copy of the courier contract with which I deliver the goods | copy
Tax Form 015 will be filled-in by my accounting firm in Romania | original