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.