Chamber of Tax Consultants*

The procedure is addressed to Romanian natural persons who meet the conditions provided by OG no.71/2001, with subsequent amendments and completions, in order to carry out fiscal consultancy activities in Romania. Natural persons who have passed the exam for acquiring the status of tax consultant, 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 paying the membership fee for new members, amounting to 1410 lei.

The members of the Chamber of Tax Consultants have the obligation to pay the fixed annual fees. In the case of active tax consultants, the annual fee is 410 lei.

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

To issue the operating authorization, legal entities must meet the following conditions:
a) to be registered at the Trade Register with the CAEN code corresponding to tax consultancy and to be listed as active companies;
b) not to appear in the Ministry of Finance databases as fiscally inactive entities;
c) 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) associated/shareholder and administrator tax consultants must not have criminal records for crimes sanctioned by tax, financial-accounting, and customs laws, including money laundering or terrorist financing;
e) associated/shareholder and administrator tax consultants must not have any actions recorded in the fiscal record.

Members of the Chamber of Tax Consultants are required to pay fixed annual membership fees. For legal entities, the fixed annual fee is 350 lei.

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

Tax consultants who meet the statutory conditions for free practice may opt to carry out judicial tax expertise, namely:

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

a) independently or in association;

b) employed tax consultants in Romania;

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

The recognition of qualification titles, in the case of persons mentioned at point a), is based on a request, accompanied by proof of payment of the fixed fee for new members, in the amount of 1410 lei.

Upon recognition of the qualification titles, 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 carried out in Romania by ensuring tax assistance services for individuals or legal entities, under the conditions established in the member state of origin for tax consultants, without the need to register in the Register of tax consultants and tax consultancy companies.

They may carry out tax consultancy activity in Romania independently or in association if they hold a qualification title obtained in the territory of a third country, provided they have three years of professional experience in tax consultancy on the territory of the member state where they obtained recognition of professional qualifications.

The procedure is addressed to Romanian natural persons who meet the conditions provided by OG no. 71/2001, with subsequent amendments and additions, for carrying out the activity of assistant tax consultant in Romania.

Persons who have passed the exam for acquiring the status of assistant tax consultant, in order to become members of the CCF, must apply, within a maximum of 12 months from the date the exam result is communicated, for registration in the Register of tax consultants and tax consultancy companies under the Assistant Tax Consultants section.

At the time of registration in the Register of tax consultants and tax consultancy companies, assistant tax consultants (trainees) must have signed a traineeship agreement with a mentor listed in the List of Traineeship Mentors published on the Chamber’s website, which they must submit together with the registration application. The traineeship lasts for 3 years, starting from the date of registration in the register.

Upon registration in the register, assistant tax consultants must pay a new member fee of 750 lei.

During the traineeship, they must annually attend professional training courses organized by the Chamber of Tax Consultants, according to the Annual Professional Training Program.

Members of the Chamber of Tax Consultants are required to pay fixed annual dues. In the case of assistant tax consultants, the annual fee is 250 lei.