Personal Numeric Code and Unique Registration Code in Romania: Complete Guide for Foreigners and Businesses in 2026

Introduction

Romania uses a system of identification codes that every foreigner living, working, owning property, or doing business in the country must understand. These codes serve different purposes, are issued by different authorities, and apply to different situations — but they are routinely confused with each other, leading to delays, rejected applications, and compliance errors.

For individuals, the two key codes are the CNP (Cod Numeric Personal — Personal Numeric Code), which is the universal personal identifier in Romania, and the NIF (Număr de Identificare Fiscală — Tax Identification Number), which is used for tax purposes when a foreigner does not have a CNP. For companies, the key codes are the CUI (Cod Unic de Înregistrare — Unique Registration Code), which identifies the company in all commercial and tax interactions, and the VAT number, which is formed by adding the prefix RO to the CUI but is only valid after a separate VAT registration.

This guide explains each code, who needs it, how to obtain it, and where it is used. It is written for foreign individuals relocating to Romania, foreign investors setting up Romanian companies, non-resident property buyers, and anyone who needs to navigate Romania’s identification system clearly and correctly.

What Is a CNP (Cod Numeric Personal)

The CNP — Cod Numeric Personal — is a unique 13-digit personal identification code assigned to every individual registered in Romania’s civil records. It is the Romanian equivalent of a national identification number and is used across virtually every administrative, financial, and governmental system in the country.

The CNP encodes the individual’s gender, date of birth, county of registration, and a sequence number, followed by a check digit. It is printed on Romanian identity cards (carte de identitate), residence permits issued to foreigners, and other official documents. Once assigned, the CNP remains with the individual permanently — it does not change when the person moves, changes status, or obtains citizenship.

The CNP is used for: employment registration (Revisal), payroll and social contributions, income tax declarations, healthcare (CNAS), banking, real estate transactions, vehicle registration, utility contracts, access to government electronic services (SPV, Ghișeul.ro), education, and virtually any interaction with Romanian public authorities or regulated private services.

A foreigner who does not have a CNP will find that many routine administrative processes are more difficult or require alternative documentation. Obtaining a CNP — which happens through the residence registration process — is therefore one of the most important early steps for any foreigner planning to live in Romania.

Which Foreigners Receive a CNP

A CNP is assigned to a foreigner when they are registered in Romania’s civil records, which typically occurs through the immigration and residence process:

• EU/EEA/Swiss citizens. When an EU, EEA, or Swiss citizen registers their residence in Romania with the General Inspectorate for Immigration (IGI) and receives a registration certificate (certificat de înregistrare), they are assigned a CNP. The CNP appears on the registration certificate.
• Non-EU citizens with a residence permit. When a non-EU citizen receives a temporary or long-term residence permit (permis de ședere) from IGI, they are assigned a CNP. The CNP is printed on the residence permit card.
• Family members of Romanian or EU citizens. Spouses, children, and other family members who obtain residence in Romania through family reunification or free-movement rights receive a CNP as part of the residence registration process.
• Persons granted protection. Refugees and persons granted subsidiary or temporary protection in Romania are assigned a CNP.
• Foreign children registered in Romania. A child born in Romania to foreign parents, or a foreign child whose birth is registered in Romania, receives a CNP.

Important clarification. The CNP is not a residence permit, not a visa, and not a proof of citizenship. It is a personal identification code. Having a CNP confirms that the individual is registered in Romania’s civil system but does not, by itself, confer any right to reside, work, or access benefits. Those rights depend on the underlying immigration status (EU registration, residence permit, or other legal basis).

What Is a NIF (Număr de Identificare Fiscală)

The NIF — Număr de Identificare Fiscală — is a tax identification number issued by ANAF (the National Agency for Fiscal Administration) to foreign individuals who need to interact with the Romanian tax system but do not have a CNP.

The NIF exists because many tax, property, and business transactions in Romania require a Romanian identification number, but not every foreigner who needs to complete such a transaction has or qualifies for a CNP. The NIF fills this gap by providing a tax-specific identifier that allows the individual to be registered in ANAF’s systems.

A foreigner may need a NIF for:

• Buying or selling Romanian property. The notary public requires a Romanian tax identification number (CNP or NIF) to execute a property transfer. A foreign buyer or seller who does not have a CNP must obtain a NIF before the transaction.
• Receiving rental income from Romanian property. A non-resident landlord must declare and pay Romanian income tax on rental income. A NIF is required for registration with ANAF and for filing the tax declaration.
• Becoming a shareholder of a Romanian company. A foreign individual who becomes a shareholder (asociat) of a Romanian SRL is identified in the trade registry and in ANAF’s records by their CNP or, if they do not have one, by their NIF or passport number. A NIF simplifies ongoing interactions with the tax system.
• Filing tax declarations. Any tax obligation in Romania — income tax, capital gains tax, or other — requires a Romanian identification number. Without a CNP, the NIF serves this purpose.
• Other fiscal operations. Opening certain types of bank accounts, receiving payments subject to Romanian tax, or registering for specific government services may require a NIF.

CNP vs NIF: The Key Differences

The practical takeaway is clear: if you are a foreigner living in Romania with a residence permit or EU registration, you will have a CNP and should use it for all purposes. If you are a non-resident foreigner who needs to complete a specific tax or property transaction in Romania, you need a NIF.

How to Obtain a NIF

A NIF is obtained by applying to ANAF. The process is as follows:

Application form. The applicant submits a registration declaration (typically form 030 for individuals) to the ANAF office that has jurisdiction over the applicant’s Romanian address, or, for non-residents without a Romanian address, to the designated ANAF office for non-resident taxpayers.

Required documents. The standard documentation includes: a valid passport (copy and, in some cases, the original for verification), a document explaining the purpose of the tax registration (such as a preliminary property purchase agreement, a company registration application, or a rental agreement), proof of a Romanian correspondence address (which may be the address of a legal representative), and a power of attorney if the application is submitted by a representative.

Power of attorney. If the foreigner is not physically present in Romania, the application can be submitted by an authorised representative holding a notarised power of attorney. If the power of attorney was executed abroad, it must be apostilled (for countries party to the Hague Apostille Convention) or legalised and translated into Romanian by an authorised translator.

Processing time. ANAF typically processes NIF applications within a few working days to two weeks, depending on the office and the completeness of the documentation. The NIF is communicated to the applicant through a registration certificate (certificat de înregistrare fiscală).

After obtaining a CNP. If the individual subsequently obtains a CNP (for example, by obtaining a Romanian residence permit), they should notify ANAF to update their records. The CNP then replaces the NIF as the primary tax identifier. Failure to update the records can create duplicate profiles in ANAF’s system and cause administrative confusion.

What Is a CUI (Cod Unic de Înregistrare)

The CUI — Cod Unic de Înregistrare — is the unique registration code assigned to every Romanian company, branch, sole trader (PFA), individual enterprise, or other business entity registered with the National Trade Registry Office (ONRC — Oficiul Național al Registrului Comerțului).

The CUI is a numeric code (typically 6 to 8 digits for companies) that uniquely identifies the entity in all commercial, tax, and administrative interactions. It is the single most important identifier for a Romanian business and appears on:

• the company’s registration certificate (certificat de înregistrare),
• invoices (facturi),
• contracts,
• bank account documentation,
• tax declarations,
• e-invoicing (RO e-Factura) submissions,
• SAF-T reports,
• payroll declarations (Declaration 112),
• correspondence with ANAF,
• the trade registry extract, and
• any official document or communication involving the company.

The CUI is assigned during the company registration process and remains with the company for its entire existence. It does not change when the company changes its name, address, shareholders, or directors.

What Is a CIF (Cod de Identificare Fiscală)

CIF — Cod de Identificare Fiscală — means Tax Identification Code. For Romanian companies registered through ONRC, the CIF is identical to the CUI. In everyday practice, the terms CUI and CIF are used interchangeably when referring to a standard Romanian SRL or SA.

However, CIF is a broader tax concept. It also applies to entities that are not registered through ONRC but have tax obligations in Romania:

• Permanent establishments. A foreign company’s permanent establishment in Romania receives a CIF from ANAF for tax registration purposes, even though it does not have a CUI from ONRC.
• Branches of foreign companies. A Romanian branch (sucursală) of a foreign company is registered with ONRC and receives a CUI, which also serves as its CIF.
• Non-profit organisations. Associations, foundations, and other non-commercial entities registered with the courts (not ONRC) receive a CIF from ANAF.
• Foreign companies registered for tax only. A foreign company that registers with ANAF for VAT or other tax purposes without having a Romanian legal entity receives a CIF.

For the vast majority of foreign business owners operating through a Romanian SRL, the CUI and CIF are the same number and the distinction is academic. The CIF concept becomes relevant only in more complex structures involving permanent establishments, non-commercial entities, or direct foreign tax registrations.

How a Company Obtains a CUI

The CUI is assigned automatically as part of the company registration process at ONRC. The steps are:

Step 1: Company incorporation. The founders submit the incorporation documents (articles of association, shareholder identification, registered office proof, specimen signatures, and other required forms) to the local ONRC office.

Step 2: Trade registry and tax registration. ONRC processes the application and, in coordination with ANAF, registers the company in both the trade registry and the tax system in a single integrated procedure. The company receives a registration certificate (certificat de înregistrare) that contains both the trade registry number and the CUI.

Step 3: The CUI is active. From the date of registration, the CUI is active and must be used on all invoices, contracts, declarations, and official documents.

For a standard SRL incorporation, the entire process — from document submission to receiving the registration certificate with the CUI — typically takes 3 to 7 working days. The CUI is permanent and does not need to be renewed.

CUI vs Trade Registry Number

A Romanian company has two primary registration identifiers, and they serve different functions:

Both numbers appear on the company’s registration certificate and are commonly included in contracts, letterheads, and corporate documents. The CUI is used far more frequently in day-to-day operations — on every invoice, every tax declaration, and every interaction with ANAF. The trade registry number is used primarily in legal and corporate filings with ONRC.

CUI and VAT Number: The Critical Distinction

One of the most common sources of confusion for foreign business owners is the relationship between the CUI and the VAT number.

The CUI alone is not a VAT number. Every Romanian company receives a CUI at incorporation. However, the company is not automatically registered for VAT. A newly incorporated SRL that operates under the micro-enterprise regime or below the VAT registration threshold is not a VAT payer and does not have a VAT number.

The VAT number is RO + CUI. When a company registers for VAT — either because it exceeds the mandatory registration threshold (RON 300,000 taxable turnover) or because it registers voluntarily — ANAF assigns a VAT identification number in the format RO followed by the CUI. For example, a company with CUI 12345678 receives the VAT number RO12345678.

Using RO + CUI without VAT registration is incorrect. A company that has not been registered for VAT must not use the RO prefix on its CUI. Issuing invoices with a VAT number that has not been activated is a compliance violation. The CUI should appear on invoices without the RO prefix until VAT registration is completed.

VIES verification. The validity of a Romanian VAT number can be verified through the EU’s VIES (VAT Information Exchange System) database. If the number does not appear in VIES, the company is either not VAT-registered or its registration has been deactivated. This check is essential before applying zero-rate treatment to intra-Community supplies.

VAT deactivation. ANAF can deactivate a company’s VAT registration for non-compliance — failure to file VAT returns, failure to submit the Declaration 112, inactivity, or other violations. A deactivated VAT number means the company can no longer charge or recover VAT until the registration is reactivated. The CUI remains valid even when the VAT number is deactivated.

Where Each Code Is Used in Practice

Data Protection: CNP as Personal Data

The CNP is classified as personal data under the EU General Data Protection Regulation (GDPR) and Romania’s national data protection legislation. This has practical implications:

Restricted disclosure. The CNP should not be published, shared on public websites, or disclosed to third parties without a lawful basis. Employers, banks, healthcare providers, and government agencies process the CNP under specific legal bases (contractual necessity, legal obligation, or legitimate interest), but casual or unnecessary disclosure violates data protection rules.

Secure storage. Documents containing the CNP — employment contracts, payroll records, identity document copies, tax declarations — must be stored securely, with access limited to authorised personnel. Both physical and digital storage must comply with GDPR security requirements.

Employer obligations. Employers hold CNP data for every employee and must ensure it is protected throughout the employment relationship and for the legally required retention period after termination. Internal HR policies should specify who can access CNP data and under what conditions.

CUI is public. In contrast to the CNP, a company’s CUI is a public commercial identifier. It appears on the trade registry, on invoices, in contracts, and in publicly accessible databases. There is no data protection restriction on sharing or publishing a CUI.

Common Mistakes Foreigners and Businesses Make

• Confusing CNP with a residence permit. The CNP is a personal identification number, not an immigration document. Having a CNP does not prove that a person has the right to reside in Romania — that right depends on the underlying visa, registration, or residence permit. Conversely, holding a valid residence permit without having a CNP would be unusual, as the CNP is assigned as part of the residence registration process.
• Treating NIF as equivalent to CNP. A NIF allows a foreigner to interact with the tax system, but it does not provide the same breadth of access as a CNP. Employment registration, healthcare, and many government services require a CNP specifically. A NIF is a tax-only identifier.
• Using a foreign tax number instead of a Romanian NIF. A foreigner’s home-country tax identification number is not recognised by Romanian authorities as a substitute for a NIF or CNP. If a Romanian NIF or CNP is required, it must be obtained through the appropriate Romanian procedure.
• Confusing CUI with the trade registry number. The CUI (e.g. 12345678) and the trade registry number (e.g. J40/1234/2026) are different identifiers. The CUI is used for tax and commercial purposes; the trade registry number identifies the company within ONRC. Using the wrong number on an invoice or tax declaration is an error.
• Adding the RO prefix to a CUI without VAT registration. The RO prefix may only be used by companies that have an active VAT registration. Placing RO in front of the CUI on an invoice when the company is not VAT-registered is a compliance violation and misleads the recipient about the company’s VAT status.
• Assuming CUI confirms active VAT status. A valid CUI means the company is registered in the trade registry. It does not mean the company is VAT-registered. The VAT status must be verified separately through VIES or through ANAF’s online tools. Accepting an invoice with a RO-prefixed number without verifying it in VIES can result in denied input VAT deductions.
• Publishing CNP in public materials. Including the CNP in publicly accessible documents, websites, or marketing materials violates GDPR. The CNP is personal data and should only be disclosed when legally required.
• Not updating ANAF records after obtaining a CNP. A foreigner who initially obtained a NIF and later receives a CNP (through residence registration) should notify ANAF to update their tax records. Failing to do so can result in duplicate taxpayer profiles, mismatched records, and complications with tax declarations and refunds.

Frequently Asked Questions