I have income or work in several countries – I want to clarify my tax residence in Romania
5 tasks in suggested order
1. Compile the days you are present, your domicile/homes, centre of vital interests and relevant economic ties for tax-residence purposes.
When arriving in Romania, before a long departure and before declaring foreign income.
Your own records / ANAF.
Presence calendar, homes, family, contracts and sources of income.
Tax residence is not determined only by citizenship or address; ANAF considers domestic criteria and, where applicable, the double-taxation convention.
Official source: static.anaf.ro
2. If your presence in Romania exceeds 183 days in a period of 12 consecutive months, submit the tax-residence questionnaire for arrival.
Within 30 days after reaching 183 days of presence in Romania.
The competent ANAF tax authority.
The bilingual questionnaire, documents on residence in the other country and evidence of personal/economic ties.
There are exceptions for certain categories covered by the tax-residence rules; check the ANAF instructions for your situation.
Official source: static.anaf.ro
3. If you leave Romania for a stay abroad that exceeds a total of 183 days in a period of 12 consecutive months and you fall within the category covered by the procedure, submit the departure questionnaire.
30 days before leaving Romania.
The competent ANAF tax authority.
Departure questionnaire and residence/relocation documents.
The obligation applies to the persons covered by the ANAF procedure; also check any applicable exceptions.
Official source: static.anaf.ro
4. If another country is involved, check the double-taxation convention and the rules determining where each type of income is taxable.
Before filing the tax return and whenever the country, type of income or tax residence changes.
ANAF – international conventions.
Tax-residence certificate, income types and source country.
A convention can change the outcome even when the presence threshold is exceeded; do not apply one universal rule to every country.
Official source: static.anaf.ro
5. Keep your tax-residence certificate and evidence of foreign income and taxes paid abroad.
Throughout the year and for tax returns/clarifications.
Your own records / ANAF.
Tax certificates and evidence from the relevant countries.
Practical Lili tip: the documents needed depend on the type of income and the applicable convention; keeping them makes it easier to prove your position to ANAF.
Official source: static.anaf.ro
