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Exercise of the tax advisory activity in Romania by the tax advisors who have obtained their professional qualification in one of the Member States of the European Union, of the European Economic Area or the Swiss Confederation

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Published: Monday, 25 November 2019 13:17
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For the citizens of the Member States of the European Union, of the European Economic Area or of the Swiss Confederation who have obtained their qualification title in one of these countries and who want to carry out the tax advisory activity in Romania, the Chamber of Tax Advisors recognizes automatically the qualification titles, based on an application accompanied by supporting documents.

The citizens of the Member States of the European Union, of the European Economic Area or of the Swiss Confederation may also carry out the tax advisory activity in Romania if they hold a qualification title obtained on the territory of a third country, provided they have 3 years of professional experience in the tax advisory field on the territory of the Member State where they obtained the recognition of their professional qualification.

The tax advisory activity can be carried out on the territory of Romania in one of the following forms:

1) independently or in association;
2) as tax advisors employed in Romania;
3) through services provision.

For the exercise of the tax advisory activity under the form provided at point 1 and 2, the applicants shall inform the Chamber of Tax Advisors of Romania with regard to the legal form of exercise of the profession.

The services provision activity provided at point 3 shall be exercised in Romania through assurance of the tax advisory services for private individuals or legal entities before the tax bodies or before the jurisdictional authorities, under the conditions established for tax advisors in the Member State of origin, without the need to register in the Register of tax advisors and tax advisory companies.

The qualification titles shall be recognized on the basis of an application, (click here), accompanied by:

a) a copy of the identity document;
b) a copy of the professional qualification attestation or certificate;
c) the legal document, issued in the Member State of origin or of provenance which certifies that the applicant was not forbidden from practicing the profession of tax advisor due to serious professional misconduct or crime;
d) the legal document, issued by the Member State of origin or provenance, which certifies the full capacity of exercise of the applicant;
e) the document that certifies the 3 year professional experience, in the case of the persons who have obtained the qualification title in a third country;
f) the copy of the payment document of the fixed contribution.

If the citizens of the Member States of the European Union, of the European Economic Area or of the Swiss Confederation who want to carry out the tax advisory activity in Romania do not present the established documents or the documents they present are not conclusive, the Chamber of Tax Advisors may request to the competent authorities of the Member State of origin or provenance of the person in question a confirmation of the fact that the person in question is authorized to carry out the professional activity of tax advisor in that Member State.

The Chamber of Tax Advisors of Romania may request to the applicant to opt for following an adaptation course not exceeding 3 years or for taking a skills test, in the following cases:

a) if the training of the applicant refers to theoretical or practical fields which are substantially different from those requested by Romania in order to be authorized as tax advisor;
b) if the specific tax advisory activities from Romania are not included in the same profession in the Member State of origin or provenance of the applicant and if the difference corresponds to a specific training required by Romania and covers fields which are substantially different from those covered by the qualification title held by the applicant.
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