Romanian company check by tax ID: a partner’s tax position in one table

Where the data comes from and how fresh it is

The tool queries ANAF’s public web services (the register of persons registered for VAT, version 9, the financial statements and the register of religious/non-profit entities) and the European Commission’s VIES system at the moment you press “Check”. We do not use copied databases: what you see is the sources’ answer on the date of the query, with one exception described below.

ANAF allows one query per second and warns that overloading the service is sanctioned. To keep the tool fast even when a link is being shared, we keep the answer for a tax ID for 12 hours and serve it from our memory to the next requests. The time it was read is shown under the table. Financial statements, which do not change, are kept for 30 days.

The “as of” field sends ANAF the chosen date: the VAT register answers as things stood then. That is how you find out whether a supplier was registered for VAT on the date of the invoice on your desk, not only today.

We do not display the telephone and fax numbers ANAF returns: they are contact data, and for sole traders they are personal data.

How to read the result: what each line means

Registered for VAT. An invoice with VAT is valid only if the issuer held a VAT number on the date of issue. If the company shows a cancelled number, buyers purchasing from it after its entry in the register of cancelled numbers cannot deduct the VAT (Fiscal Code, article 11 paragraph (9)). Check on the invoice date, not only today.

Cash-accounting VAT. If the supplier applies the system, you deduct the VAT on its invoice only when you pay it, not when you receive it (article 297 paragraph (2)). It matters at month end and in the VAT return.

Inactive. A taxpayer declared inactive keeps its payment obligations, but its buyers lose the right of deduction: expenses and VAT on purchases made after its entry in the register of inactive taxpayers are not deductible (article 11 paragraphs (6) and (7)). Reactivation has a date; purchases after it return to the normal regime.

RO e-Factura register. Shows whether the company is entered in the register of operators in the system. Since July 2024, companies established in Romania transmit their B2B invoices through the system anyway; the line matters mostly for foreign companies, which enter the system only by option.

VIES. For an exempt intra-Community supply, the buyer must give you a valid VAT registration number from another member state (article 294 paragraph (2) letter a)). VIES is where validity is checked; keep the proof of consultation in the file of the supply.

Register of religious/non-profit entities. A sponsorship is deducted from tax only if the beneficiary is entered, on the contract date, in the register of entities for which tax deductions are granted (article 25 paragraph (4^1)). For commercial companies the line does not apply.

Balance sheet. Up to five years of financial statements filed with ANAF: turnover, revenue and expenses, result, employees, assets, debts, equity and paid-up share capital, with a chart of the trend. From the latest year we calculate a few simple indicators (turnover change, net margin, liquidity, debt ratio), each with its threshold explained. A loss or negative equity at a new supplier is a reason to ask for payment on delivery rather than on credit terms.

What the tool cannot find (yet) and where to get it

Shareholders and beneficial owners are not in free public data (paid-up share capital does appear in the balance sheet above): they are in the certificate issued online by the Trade Register, for a fee. Tax arrears appear only in ANAF’s quarterly lists, above certain thresholds, and we search court cases on the courts’ portal by name, not by tax ID, which is why they are shown as possible cases.

Tax arrears are not published as open data: each quarter ANAF puts them only in the application at anaf.ro/restante, with a validation code on every search, so the table explains the thresholds and gives you the name ready to copy and the direct link.

When a check is worth doing

Before the first invoice with a new partner, before a large advance payment, when a supplier changes its invoicing details and, once a year, for every supplier you trade with: deactivation and cancellation of a VAT number happen without the partner telling you.

If the check reveals an inactive supplier or a cancelled VAT number, the consequences are not only commercial: the invoices already booked have to be reviewed one by one. That is the kind of situation we handle under tax opinions and queries.