Please be reminded of the VAT requirements for Romania and that an EORI number is needed for all imports and exports to and from the country.

Vat Requirements:
From January 2010, the general rule for VAT application in the European Union is based on the business-to-business principle (VAT is payable by the buyer).

Article 59 bis, paragraph b from Directive 2006/112/CE gives member states the right to apply exceptions to the general rule stated in local legislation.

Romania used this article and came up with the following: where transport is provided inside the European Union for an entity outside the EU, all storage and origin services conducted in Romania are regarded as being provided in Romania. This was implemented in accordance with the Romanian Fiscal Code, art 133, paragraph 7, and it seems as though Romania is the only member state that applies this to transportation. Similarly, VAT is applied to storage charges irrespective of the final destination of shipment, according to Fiscal Code art 133 paragraph 4.

EORI Number:
At present, customs is only requesting the number for all exports.

The Economic Operators Registration and Identification (EORI) number was introduced by the European Commission in July 2009 to enhance security. This unique identification number should be used by everyone in the European Union (EU) currently having their goods shipped. As of 19 August, 2010, the number was required for all imports and exports.

This applies to all business operators and individuals in their private capacities. The EORI number must be used in all electronic communications with customs offices and other government departments and agencies. This number is valid in all EU member states and replaces all customs identification numbers, including the TIN (Traders Identification Number).

How do you obtain an EORI number?
All business operators and private individuals already established in the EU will be registered within their respective EU member states. All business operators and private individuals not established in the EU must obtain the EORI number from the authorities in the respective EU member states wherein they operate/reside.

AGS Bucharest can assist with obtaining this number by determining the country in which to apply, including the preparation of the forms and collection of information required for the application and registration process.

If you require any assistance in this regard or have additional questions, please contact the branch manager at AGS Bucharest, Gratiela Lascu.