Information regarding the transposition of European legislation on the free movement of goods into national legislation can be accessed on the website of the Ministry of the Economy, Commerce and the Business Environment.
In order to sell products of animal or plant origin from other EU Member States, companies need to obtain a sanitary certificate stating that tests have been carried out in the country of origin (if required).
In Romania, sanitary certificates are issued by the Autoritatea Naţională Sanitar-Veterinară și pentru Siguranța Alimentelor, ANSVSA (National Sanitary-Veterinary and Food Safety Authority). This body has the right to inspect merchandise that arrives in Romania.
In the case of products of animal origin, the ANSVSA must be notified at least one day before the date of their arrival.
Sales of technical products from EU Member States must be accompanied by certificates of conformity issued by the manufacturer. In general, the necessary permits and approvals (from the Ministry of the Environment, Ministry of Health, etc.) are required only when the products are released onto the market.
The Autoritatea Naţională a Vămilor (National Customs Authority) provides information on fees and the particular customs offices where customs procedures for certain goods can be carried out.
International VAT number
As of 1 January 2007, VAT registration codes have the prefix RO, followed by the fiscal identification code. Information on how to obtain VAT registration certificates can be accessed on the website of the Agenția Națională de Administrare fiscală, ANAF (National Agency for Fiscal Administration).
Invoices must include several compulsory elements, including a unique sequential number that identifies the invoice, the VAT registration code of the person issuing the invoice, or the name and quantity of the goods delivered.
Trade in goods declaration
Companies that are VAT-registered are obliged to submit monthly summary statements of all intra-Community deliveries and purchases. These statements must be sent electronically by the 15th of the following month, inclusively.
Companies that engage in intra-Community trade in goods and have exceeded the annually-set INTRASTAT threshold values must submit a statistical declaration regarding the following:
- introduction of goods: arrival of goods from EU Member States in Romania;
- shipping of goods: goods leaving Romania for EU Member States.
INTRASTAT declarations are submitted electronically, and the deadline for submission is the 15th of the first month after the reference month.
Deliveries of certain goods
According to the Fiscal Code, for intra-Community deliveries of VAT-exempt goods, the supplier in Romania is obliged to enter the operation in the summary statement of intra-Community deliveries and purchases of goods.
International transport documents
In general, for intra-Community trade, carriers only need to have valid international transport documents, including carrier's liability insurance for goods shipped in the capacity of carrier (CMR). Carriers must pay tolls in each EU Member State, and these vary from one country to another.
EULOAD European Freight Exchange provides applications and useful information to providers and users of transport services.