Thus, starting from the 1stof January 2018, simultaneously with the request for the opening of a bank account or for the rental of a safety box is performed, the credit institutions will transfer to the central fiscal body the request for the attribution of a taxpayer identification number, or the fiscal registration code, as applicable for the non-resident natural persons or private entities which do not have a taxpayer’s identification number. For non-resident taxpayers which do not have a permanent establishment in Romania, the fiscal body may send, by electronic means, information contained in the fiscal registration certificate. In this case, the fiscal registration certificate will be kept by the fiscal body until the date of its collection by the taxpayer or his empowered.
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