Romania - Country Commercial Guide
Trade Agreements

Describes trade agreements this country is a party to. Includes resources where U.S. companies can get information on how to take advantage of these agreements.

Last published date: 2021-10-01

Romania has signed several bilateral Double Tax Agreements (DTAs) following the OECD model. The DTAs prevail over domestic legislation (a certificate with the foreign fiscal residency to be presented to the Romanian tax authorities [ANAF]). A reduced level of withholding taxes applies to companies based in a country with DTAs agreement in force.

EU preferential commercial agreements, benefiting Romania:

  • EU’s Generalized Scheme of Preferences (GSP) removes import duties from products coming into the EU market from vulnerable developing countries. https://ec.europa.eu/trade/policy/countries-and-regions/development/generalised-scheme-of-preferences/Euro-Mediterranean partnership  https://ec.europa.eu/trade/policy/countries-and-regions/regions/euro-mediterranean-partnership/ /  
  • EC regulation no. 55/2008 introducing autonomous trade preferences for the Republic of Moldova: https://ec.europa.eu/trade/policy/countries-and-regions/regions/euro-mediterranean-partnership/
  • Partnership agreements between the EU and ACP countries (West Africa, East Africa, Southern Africa and Indian ocean, Central Africa, Africa, Caribbean and Pacific, Asia, Central Asia, Middle East/Gulf, Pacific, Latin America, Caribbean, Overseas Countries and Territories)
  • TTIP (The Transatlantic Trade and Investment Partnership) - The TTIP negotiations were launched in 2013 and ended without conclusion at the end of 2016. A Council decision of 15 April 2019 states that the negotiating directives for the TTIP are obsolete and no longer relevant. EU negotiating texts in TTIP

Relevant sources @Trade_EU:

  • Trade negotiations & agreements - Up-to-date information on current trade talks, and trade agreements already in place
  • Negotiations and agreements - The EU has in place, or is negotiating, trade agreements with countries and regions around the world.
    • Full details of the EU’s ongoing trade negotiations
    • The EU’s FTA implementation report (other languages) and the staff working document (2019)
    • Press release and Factsheet (other languages) .
    • The EU’s trade relationship with the world’s countries and regions
  • Countries and Regions - The EU has specific trade policies in place for all its partners and abides by the global rules on international trade set out by the World Trade Organization.  https://ec.europa.eu/trade/policy/countries-and-regions/index_en.htm
  • Trade Websites: https://trade.ec.europa.eu/
  • Romania’s free-trade agreements (in Romanian): https://www.customs.ro/agenti-economici/originea-marfurilor/acorduri-preferentiale-ale-ue
  • Romanian National Authority for Fiscal Administration ANAF
  • Romanian Customs General Directorate Customs: home
  • Romanian Integrated Customs Tariff: TARIC RO si TARIC - Customs
  • TARIC, the integrated Tariff of the European Union (a multilingual database integrating all measures relating to EU customs tariff, commercial and agricultural legislation).
  • Conventions for avoidance of double taxation concluded by Romania as member of the EU (DTAs), by country (Romanian language):
  • World Trade Organization agreements / WTO legal texts: