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.