There are several competent social security institutions in Romania:

• the National Health Insurance Fund (CNSAS) – for the health sector;
• the National Employment Agency (ANOFM) – for the unemployment sector;
• the National Agency for Payments and Social Inspection (ANPIS) – for family benefits;
• the National Public Pensions Fund (CNPP) – for the pensions sector and applicable legislation, as well as for workplace accidents and occupational diseases;
• the National Agency for Fiscal Administration (ANAF).

Legal persons required by law to apply for entry in the trade register will be registered for tax purposes by submitting their application for registration to the Trade Register Office attached to the court in accordance with Law No 359/2004 on the simplification of formalities when registering natural persons, family associations and legal persons in the trade register, registering the abovementioned persons for tax purposes and authorising the operation of legal persons.

In order to be registered as a payer of payroll taxes/contributions, VAT and company tax, Form 010 must be submitted to the territorial unit of the National Agency for Fiscal Administration (ANAF) in the county of registration. This form also includes data on the tax vector.

The tax vector represents the aggregation of fees and taxes declared to ANAF, which are to be paid by the taxpayer throughout the period of their work. These taxes and fees may be subject to changes.

The following taxes and fees are included in the tax vector:

• Corporate income tax
• Micro-enterprise tax
• Excise duties
• VAT
• Payroll contributions
• Gambling tax
• Tax on special constructions
• Tax on crude oil and natural gas from indigenous production
• Mining royalties / Income from concessions and leases
• Oil royalties

Compulsory social security contributions are regulated by Law No 227/2015 on the Fiscal Code, as subsequently amended and supplemented.

Title V – Compulsory social security contributions of the Fiscal Code sets out the details needed to calculate and pay such contributions.