Tax residency determines the jurisdiction in which an individual is mandated to report and pay taxes on their global income. For foreign researchers working in Romania, establishing tax residency is imperative for compliance with Romanian tax regulations and potential eligibility for benefits under double taxation agreements.

Tax residency in Romania is determined based on:

• Spending more than 183 days in Romania within a calendar year.
• The center of vital interests is in Romania (e.g., family, property, economic interests).

1. Determine Your Residency Status: Assess if you meet the criteria for tax residency. After that “The questionnaire for establishing the tax residency of an individual upon arrival in Romania” form must be completed and submitted to ANAF (National Agency for Fiscal Administration).
2. Recognition by CNRED (for researchers from an EU member state): Acceptance Agreement, Research Visa, Acceptance Letter Recognition Certificate from CNRED (for researchers from a non-EU member state).
3. Residence Permit for Foreigners: Requested at the General Inspectorate for Immigration.
4. Registration of Residence: At the local population registry office.
5. Obtain a Tax Identification Number (CIF): Register with the National Agency for Fiscal Administration (ANAF). The tax identification number (NIF) is a numeric code used to declare fiscal obligations to the authorities. Foreign individuals who earn income that is subject to withholding tax need to get a tax identification number (NIF). To do this, they must submit the Fiscal Registration Declaration form 030 within 30 days of earning their first income.
6. File Annual Tax Returns: Ensure compliance with Romanian tax laws by filing annual tax returns if required.

• A completed questionnaire for determining tax residency.
• Copy of passport, valid (EU citizens attach a copy of the passport or valid national ID card).
• Copy of identity card/permanent residence card/residence permit/tax registration certificate issued by the competent authority in Romania.
• Documents proving the existence of a residence in Romania for the individual, which may be owned or rented, or remains available at any time for this person and/or their family. Where applicable, the tax residency certificate issued by the competent authority of the foreign state with which Romania has a double taxation treaty or another document issued by an authority other than the tax authority, which certifies tax residency according to the domestic legislation of that state, in original or legalized copy, accompanied by a certified translation into Romanian.
• A document issued by the foreign tax authority certifying that the individual has been deregistered from their tax records, if applicable, accompanied by a certified translation into Romanian.
• Any other documents that may support the determination of the individual’s tax residency.
• Any other documents requested by ANAF.

ANAF (Agenția Națională de Administrare Fiscală) is responsible for administering tax laws in Romania. They determine tax residency status, issue tax identification numbers, and process tax returns.

You can obtain a CIF by applying to ANAF with your identification documents and proof of residency in Romania. This number is necessary for tax filing and other official purposes.

It depends on the tax laws of your home country and Romania. In many cases, you will need to file tax returns in both countries but may be eligible for credits or exemptions to avoid double taxation.

• ANAF Official Website: ANAF
• Euraxess Romania: Euraxess Romania

You can get help with establishing tax residency by filling out this form and contacting our center.