NEW PROCEDURE FOR AUTOMATIC TAX REGISTRATION OF TAXPAYERS

The publication of the Order of NAFA’s President no. 2430/2025 in the Official Gazette no. 1023/2025, in force since November 5, 2025, brings some light on how the state identifies and automatically registers taxpayers who have failed to request tax registration.

For companies and professionals involved in commercial transactions, this procedure is a step forward towards increasing control over economic activities carried out in Romania without tax registration.

Who is concerned by authomatic registration

The new regulation regards any person or entity in a tax legal relationship, not having a Personal Identification Number (Romanian CNP). Individuals with a valid CNP are excluded from this procedure.

For example, a concerned entity may be a company from an EU country or from another country, seconding a consultant to Romania to carry out a project. The consultant performs an economic activity on the territory of Romania but does not request a Tax Identification Number (Romanian NIF). The platform through which the project or beneficiary is invoiced transmits information to NAFA.

Another example may be that of a non-resident individual who owns properties (buildings / land / means of transport) in Romania and who does not have a tax identification number. Thus, assuming that the citizen rents an apartment in Romania, it follows that the income obtained is taxable. The local administration may proceed to automatic tax registration of the foreign citizen, since the person carries out income-generating activities in Romania.

The Order entered into force starting November 5, replaces the former procedure of 2016 (the Order of NAFA no. 2.921/2016).

How it works

Automatic tax registration is made either upon NAFA’s request or upon request of another authority managing tax claims, including local tax bodies or based on final court decisions. In principle, such automatic tax registration does not require any mandatory action on the part of the person concerned for the procedure to be completed. The authority may issue the tax registration decision and assign a tax identification number (NIF) even if the taxpayer fails to respond to the notification by the tax body, which also provides for a deadline by which the taxpayer may appear in order to exercise the right to be heard.

This right is a procedural guarantee intended to ensure the right of defence – the taxpayer may submit documents to prove that they have not tax obligations in Romania.

Thus, the procedure ensures for the taxpayer the right:

• to provide documents;
• to clarify administrative matters;
• to correct potential errors.

In practice, the recommendation for any notified person or entity is to respond to the NAFA’s notification, in order to avoid the registration of incomplete or inaccurate information.

Subsequently, the taxpayer remains liable to declare and pay the related tax obligations, according to the general framework of voluntary compliance.

Compared to the 2016 procedure, the new regulation comes with new forms meant to simplify and compile the documents used by the authority in the automatic tax registration process.

Also, the new regulation introduces a 10-day deadline from the notification with the obligation for the tax authority to send a second invitation to the hearing, giving the taxpayer a new timeline to exercise the right to be heard, even if the taxpayer failed to submit the tax registration declaration, to appear at the first hearing or did not explicitly refuse to participate.

The new automatic tax registration procedure reflects a more proactive approach by NAFA in identifying undeclared economic activities. Through these measures, NAFA aims to increase voluntary tax compliance, to reduce non-registration and to enhance tax collection.