Ilan Leibovitch & Co.Lawyer and real estate developer
RomaniaPurchase process

Romanian Tax Identification Number (NIF) for an Israeli Buyer: Why It Is Required, When, and How to Obtain It Remotely

What a Romanian NIF is, when it is mandatory (sale, rental, bank account), how to obtain it on Form 030, via a proxy or a notary, and which documents.

By Adv. Ilan LeibovitchUpdated: 5 min read
Purchase processPl. I

In brief

The NIF (Număr de Identificare Fiscală) is an identification number that the Romanian tax authority ANAF issues to foreigners who do not have a Romanian personal identification number (CNP). It is mandatory when income or a tax liability arises in Romania, for example on the sale or rental of a property, and it is also required to open a bank account. It can be obtained on Form 030, through a proxy, or through the notary, who receives an answer from ANAF within up to 5 working days.

Key takeaways

  1. 1The NIF is an identification number for the tax authorities only: it does not create tax residence, a right of residence or a company.
  2. 2On a sale and a rental it is mandatory; for opening a bank account and for a mortgage it is required in practice; for a purchase alone most notaries ask for it.
  3. 3The application is submitted on Form 030 to ANAF, in person, by registered post, through the virtual space or through a proxy, within 30 days of the income or the event.
  4. 4Since ANAF Order 247/2025, a notary can request a NIF electronically, and ANAF must reply within up to 5 working days.
  5. 5Every foreign document requires a certified translation into Romanian, and sometimes an apostille; this is the item that delays the most files.

What is a NIF, and how does it differ from a CNP?

The NIF is the fiscal identification number that the Romanian tax authority (ANAF) allocates to a foreigner who has a fiscal connection to Romania and does not have a CNP (Cod Numeric Personal, the personal identification number of citizens and permanent residents). In practice, it is your "identity number" vis-à-vis the Romanian tax system.

It is also important to understand what the number does not do. It does not make you a tax resident of Romania, does not confer a right of residence or work and does not open a company. It allows ANAF and the bodies that report to it, such as notaries, banks and local authorities, to identify you.

On a sale and a rental it is mandatory; for opening a bank account and for a mortgage it is required in practice; for a purchase alone most notaries ask for it.

Key takeaways

Why does this come up precisely a week before signing?

Because many buyers hear about the NIF for the first time from the notary, when the flight to Bucharest has already been booked. Issuing the number itself is not complicated, but it requires documents and processing time. Anyone who deals with it at the start of the process saves themselves unnecessary pressure at the end.

Bucharest

In which situations is a NIF mandatory?

It is worth distinguishing between an obligation under the law and a requirement in practice:

SituationIs a NIF requiredThe reason
Selling a propertyYes, mandatoryThe seller is liable for transfer tax (1% or 3%), and the notary calculates, collects and reports it
Renting out a propertyYes, mandatoryRental income in Romania requires registration and reporting
Opening a bank accountYesThe bank asks the tax authority to allocate a number
Mortgage from a Romanian bankYes, in practiceA bank account is required, and therefore also a NIF
Purchase onlyDepends on the notarySome take the view that the obligation applies only on a sale; in practice many notaries ask for it

The practical conclusion: anyone buying property in Romania should assume that they will need a NIF at some stage, for a bank account, a rental or a sale, so it is better to obtain it in advance.

How do you obtain a NIF without travelling to Romania?

There are three direct routes and one indirect route:

  1. Form 030 with ANAF. A "fiscal registration declaration" for private individuals without a CNP, submitted to the competent tax office in person, by registered post or through the ANAF virtual space. Under the Fiscal Procedure Code (Law 207/2015), it is submitted within 30 days of receiving the first income or of the event that creates the liability. Processing times vary between offices.
  2. Through a proxy. A lawyer or another representative submits Form 030 on your behalf, with an appropriate power of attorney.
  3. Through the notary. Under ANAF Order No. 247/2025, a Romanian notary can request the fiscal registration of a non-resident electronically, and the tax office must reply within up to 5 working days. The route was built for real estate transactions and avoids the need to approach ANAF.
  4. Through the bank (indirect). When opening an account at a Romanian bank, the Fiscal Procedure Code requires the bank to send the tax authority a request for the allocation of a NIF, and the number is returned to the bank within 5 days.

Which documents should be prepared?

  • A valid passport; sometimes a certified copy is required.
  • A full address abroad and, if any, the fiscal identification number in the country of residence.
  • A document explaining the reason for registration, such as a preliminary contract, a draft sale contract or a lease.
  • A power of attorney, if a representative is submitting on your behalf.
  • A certified translation into Romanian of every foreign document, and an apostille where required.
Rule of thumb

A document that is not in Romanian requires a certified translation. This is the item that delays the most applications, so it is worth starting with it.

Where does the NIF fit into the transaction timeline?

  1. At the preliminary contract stage: check with the notary or the lawyer whether and when a NIF will be required.
  2. Before the final contract: make sure the number has already been issued. The day of signing is not the time to discover that it is missing.
  3. After registration in your name: register for payment of the annual property tax with the local authority, within the deadline set by the Fiscal Code.

A notarial signing in Romania is not carried out remotely. Anyone who cannot attend grants a power of attorney to a representative who will sign on his or her behalf. As buyers, it is also worth asking in advance whether the foreign seller has a NIF, because without it the notary will not be able to process the seller's transfer tax and the transaction may be halted.

What to do before signing and how we assist

At the start of the process, it is advisable to draw up a list of documents, decide by which route the NIF will be obtained, and prepare the power of attorney and translations while still in Israel. We coordinate the list with the notary, prepare the documents on the Israeli side and make sure the number is ready before the day of signing. The submission to ANAF and the steps before the notary are carried out in Romania by a lawyer or a notary holding a local licence.

General information only

What is stated here is general information as of October 2026 and is not legal or tax advice for a specific case. Procedures and requirements may vary between tax offices and notaries.

Frequently asked questions

Does issuing a NIF cost money?

No official fee for issuing a NIF was found on the ANAF websites. If a lawyer or a representative submits on your behalf, the payment is for their service and not for the number.

How long does it take to obtain a NIF?

On the notarial route, ANAF must reply within up to 5 working days, and on the bank route the number is returned to the bank within 5 days. On an ordinary submission of Form 030, the time depends on the office and on the completeness of the file, so it is advisable to start several weeks in advance.

Does a NIF make me a tax resident of Romania?

No. A NIF is an identification number only. Tax residence is determined by other rules, and there is a treaty for the avoidance of double taxation between Israel and Romania.

Can a NIF be obtained without coming to Romania?

Yes. Through a proxy, through the notary handling the transaction or through a bank when opening an account. On the notarial route there is no need to approach ANAF at all.

What happens if a foreign seller comes to the signing without a NIF?

The transaction may be halted, because the notary must calculate, collect and report the seller's transfer tax. The buyer should therefore also check in advance whether the seller has a NIF.

Read next · 7 min readA Will for an Israeli With Property in Romania: Choice of Law, Form of the Will and Coordination With the Will in IsraelHow to write a will that works for property in Romania: Regulation 650/2012 and choice of law, notarial or handwritten wills, reserved shares, the Israeli will.Read the guide

Sources

  1. ANAF - Agenția Națională de Administrare Fiscală (formular 030)
  2. Portal legislativ - Codul de procedură fiscală (Legea 207/2015), Ordinul ANAF 247/2025, Codul fiscal
  3. Uniunea Națională a Notarilor Publici din România

The information in this guide is general in nature and does not constitute legal or tax advice on any specific transaction. Every transaction is assessed on its own facts.

Let’s start with a conversation.

A sound international transaction begins long before signing. A short introductory call will clarify whether, and how, we are the right firm to support you.

Office
7 Hanafat HaDegel St., Ness Ziona, Israel
Bucharest
Bucharest, Romania
  • Hebrew · Romanian · English
  • Tel Aviv · Bucharest
  • Online meetings