As a Member State of the EU, Romania complies with EU legislation on services, including their free movement within the EU.
The Directive on services in the internal market was transposed into national legislation by the Emergency Ordinance on service providers' freedom of establishment and freedom to provide services in Romania.
The Codul fiscal (Fiscal Code) currently in force governs fiscal procedures regarding the provision of services.
Different ways of providing services
Services providers residing in another Member State of the EU have the right to provide services in Romania. European entrepreneurs can set up a service company in Romania or provide temporary services.
Rights of service recipients
The Centrul European al Consumatorilor din România (European Consumer Centre in Romania) is the body responsible for informing and assisting consumers of products and services from EU countries.
Romania has opened up its labour market to citizens from all EU countries, without any restrictions. Therefore, they do not need work permits to work in Romania.
The procedure for employing foreign citizens must comply with the legal provisions on how work permits are obtained.
The Services Directive: Points of single contact
The Services Directive is a European law that aims to make life easier for businesses that wish to provide services in the European Union – in their home country or abroad. The Directive defines the rules that apply to entrepreneurs wishing to establish a business or perform temporary services in the EU/EEA area (the 27 EU member states, plus Iceland, Liechtenstein and Norway). It obliges member states to eliminate unnecessary bureaucracy, simplify formalities for businesses and make public administrations more efficient.
For the implementation of the Directive, each member state had to set up ‘Points of Single Contact (PSC)’ , e-government portals which help businesses complete their administrative procedures on-line. The PSCs provide comprehensive information on all administrative matters related to setting up or expanding a services business in a given country. This includes for example:
- Which licences, notifications or permits do I need to obtain to start a business (at home or abroad)?
- What do I need to do when I want to offer my services abroad on a temporary basis?
- What do I need to do to apply for a licence? Which authority is responsible?
- Are the licences subject to a fee? What kinds of deadlines apply?
- Which acts and decrees apply in my sector?
- What do I need to do to establish, for instance, a restaurant or a shop? Or to work as a tour operator in another country without actually setting up a company?
- Where can I turn for personalised advice and further information?
With the PSCs, you no longer need to approach various authorities one by one!! The PSC allows you to find all relevant information and to send in your online applications to the responsible authority through one single contact point, the PSC. You can complete your administrative formalities electronically through the PSC. Just contact the PSC of the country that you want to do business in.
All PSCs are part of the European EUGO network; through a central website you can easily access all PSCs in Europe. Of course, the services of the PSCs are optional. You may always address yourself directly to the relevant authorities, too.
The electronic Point of Single Contact stipulated by the Services Directive is implemented in Romania as an integral part of the e-government system within the Sistemul Electronic Național, SEN (National Electronic System).
To use the electronic procedures provided via the SEN, it is necessary to obtain a valid electronic certificate issued by an accredited provider of certification services.
The public services provided by the SEN are:
- Online submission of declarations via the Single Form portal;
- Payment of tax liabilities to the state budget by bank card, via the Virtual Payment Counter ;
- Online administrative forms for obtaining documents required for town planning, construction, civil status and social protection;
- Electronic contact with local authorities, by accessing the section: View registered institutions;
- Electronic allocation of transport permits.
Online declarations are submitted to the following institutions:
- Ministry of Public Finance,
- Casa Națională de Asigurări de Sănătate, CNAS (National Health Insurance Fund),
- Agenția Națională pentru Ocuparea Forței de Muncă, ANOFM (National Agency for Employment),
- Casa Națională de Pensii și alte drepturi de Asigurări Sociale, CNPAS (National Office for Pensions and other Social Insurance Rights).
Setting up a service business
Providers who are interested in setting up a service business must contact the Biroul Unic (One-Stop Office) within the Oficiul Național al Registrului Comerțului, ONRC (National Trade Register Office).
Rights of service recipients
When notified by a consumer, the European Consumer Centre in Romania may contact the competent body of the EU Member State in which the service provider concerned is established and act as an intermediary in order to resolve disputes amicably.
VAT registration codes have the prefix RO, followed by the fiscal identification code.
Information and assistance relating to VAT and invoicing for services can be obtained from the Agenția Națională de Administrație fiscală, ANAF (National Agency for Fiscal Administration). All formalities relating to tax forms and declarations regarding service provision are carried out electronically, by accessing the website of ANAF or the National Electronic System (SEN).
To use e-forms within the Romanian social health insurance system, employers must contact CNAS and CNPAS.