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 the territory of 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 O.G. no. 71/2001 with subsequent amendments and completions.

The recognition of qualifications, in the case of persons provided for in letter a) is done based on an application, accompanied by proof of payment of the fixed 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 performed in Romania by providing tax assistance services for individuals or legal entities, under the conditions established in the member state of origin for tax consultants, without the need for registration in the Register of Tax Consultants and Tax Consultancy Companies.

They may perform tax consultancy activity in Romania independently or in association in situations where they hold a qualification title obtained in the territory of a third state, if they have professional experience in the field of tax consultancy of 3 years in the territory of the member state where they obtained the recognition of professional qualifications.