Chamber of Tax Consultants*

The procedure is addressed to Romanian natural persons who meet the conditions provided by GD no. 71/2001, with subsequent amendments and completions, in order to carry out tax consultancy activity in Romania. Natural persons who have passed the exam for acquiring the status of tax consultant, in order to become members of CCF, must request, within 12 months from the date of communication of the exam result, registration, in the "active persons" section, in the Register of Tax Consultants and Tax Consultancy Companies, by submitting the registration file and payment of the new member fee, in the amount of 1410 lei.

Members of the Chamber of Tax Consultants are required to pay annual fixed fees. In the case of active tax consultants, the annual fee is 410 lei.

Active tax consultants must attend annual professional training courses, organized by the Chamber of Tax Consultants, according to the Annual Professional Training Program.

For the issuance of the operating authorization, legal entities must meet the following conditions:
a) to be registered at the trade registry with the CAEN code corresponding to fiscal consultancy and to be listed as active companies;
b) to not appear in the Ministry of Finance databases as inactive persons from a fiscal point of view;
c) the associated/shareholder and administrator tax consultants must not appear in the Register of tax consultants and tax consultancy companies with sanctions and must not have outstanding obligations to the Chamber;
d) the associated/shareholder and administrator tax consultants must not have criminal records for offenses sanctioned by fiscal, financial-accounting and customs legislation, including money laundering or financing terrorism;
e) the associated/shareholder and administrator tax consultants must not have acts recorded in the fiscal record.

Members of the Chamber of Tax Consultants have the obligation to pay the annual fixed fees. In the case of legal entities, the annual fixed fee is 350 lei.

Judicial fiscal expertise is carried out only by active tax consultants registered in Register of tax consultants and tax consultancy companies, as well as in the records of the Ministry of Justice - Legal Related Professions Service.

Tax consultants who meet the statutory conditions for free practice may opt for carrying out judicial fiscal expertise, respectively:

​

Tax consultants who have obtained their professional qualification in one of the member states of the European Union, the European Economic Area or in the Swiss Confederation, may practice their profession on Romanian territory in one of the following forms:

a) independently or in association;

b) salaried tax consultants in Romania;

c) by providing services, under the conditions of art. 21⁹ of Government Ordinance no. 71/2001 with subsequent amendments and completions.

Recognition of qualifications, in the case of persons provided for in item a), is made upon request, accompanied by proof of payment of the fixed membership fee for new members, in the amount of 1410 lei.

Upon recognition of their qualifications, the respective tax consultants will be registered in the Register of tax consultants and tax consultancy companies, in the appropriate section.

The activity of providing services is exercised in Romania by ensuring tax assistance services for natural or legal persons, under the conditions established in the member state of origin for tax consultants, without the need to be registered in the Register of tax consultants and tax consultancy companies.