Enrollment in the Register of Intra – Community Operators (RIO)

 

enrollment in the register of intra-community operators (RIO), Reinvent Consulting

According to the Tax Code, the tax authority should seek enrollment in the ROI (Register of Intra-community operators) if you intend to perform one or more intra-community operations to benefit from the possibility of applying the reverse charge VAT.

It is very important to set the correct place where the services are provided: EU / non-EU / Romania.

The Register of Intra-community operators (ROI) includes all taxable and non-taxable legal entities that perform intra-community transactions, namely: 

  • Intra-Community supplies of goods which take place in Romania according to art. 275 paragraph (1) a) that is exempt from the provisions of Art. 294 par. (2) a) and d);
  • Subsequent deliveries of goods made within a triangular operation specified in Art. 276 par. (5) carried out in the Member State of arrival of goods and declaring itself as deliveries intra coded T in Romania;
  • intra-Community services provided by taxable entities established in Romania for the benefit of  taxable entities not established in Romania, but established in the European Union other than those exempted from VAT in the Member State where they are taxable;
  • acquisitions of taxable goods which take place in Romania according to art. 276;
  • acquisitions of services for the benefit of taxable entities established in Romania, including non-taxable legal entities registered for VAT purposes according to art. 316 or 317, by taxable persons not established in Romania, but established in the European Union and the beneficiary has the obligation to pay tax according to art. 307 paragraph (2).

The following entities cannot be enrolled in the Register of Intra-Community operators:

  • taxable and non-taxable legal entities who are not registered for VAT purposes;
  • taxable and non-taxable legal entities who have been de-registered for VAT on request or ex officio by the tax authority;
  • taxable entities whose associate or administrator or a person against who was ordered the initiation of criminal action and / or who has a criminal record,  is submitted in offenses connected to intra-Community transactions.

Important!

  • Entities registered for VAT under art.316 of the Tax Code (registration for normal VAT purposes) are subject to registration in the RIO, before making acquisitions or intra-Community supply of goods or when making purchases or providing services to partners in other EU Member States.
  • It will be recorded in the RIO and VAT-registered entities that have a special code obtained from VAT under art. 317 of the Tax Code – respectively the entities not registered for VAT purposes that purchase services inside the Community or provide services to which the beneficiaries are obliged to pay VAT in the country of origin, i.e. taxable entities exempt from VAT that exceeded the 1 year ceiling of 10,000 euro, respectively 34,000 RON,  regarding intra-Community acquisitions. 

Necessary documents

 

Documents needed for enrollment in the Register of Intra-Community Operators (RIO):

  • Form 095 "Application for registration / de-registration from the Register of Intra-Community operators";
  • criminal record certificates of directors, when companies limited by shares, including those limited by shares;
  • criminal record certificates of managers and associates who own at least 5% of the share capital of the Company, other types of legal entities;
  • excerpt available;
  • CUI copy;
  • delegation.

For those seeking enrollment in ROI from the date they registered for VAT purposes will need to submit Form 095 and the following:

  • Form 098 "Application for VAT purposes, according to art. 316 par. (1) a) of the Tax Code ";
  • Registration of fiscal statements / amendments requesting registration for VAT purposes, according to art. 316 and 317 of the Tax Code.

The Tax institutions will analyze the information contained in the application and submitted documentation and will verify the accuracy. It has the power of approval or rejection of registration in the RIO once the application for registration for VAT purposes is also approved or rejected.

You can consult the VIES database of intra-Community operators who conduct economic activites Click HERE

 

Important! In case changes occur regarding associations, partners and / or managers of a company after registration in the Register of Intra, these changes must be communicated to the competent fiscal body, within 30 days from the date of their realization.

Tariffs

1.240 RON – registration for normal VAT number;

  465 RON – registration for special VAT number;

  465 RON- enrollment in RIO.