Register of Intra – Community Operations (ICOR) in Romania
Requirement for Companies to obtain until 1st August 2010 the registration as intra-community operator (valid VAT number is no longer enough) in order to perform further acquisitions/dispatches of goods/services. Performing intra-community operations after 1st August 2010 without this registration shall be penalized by 1000 RON up to 5000 RON.
Registration is based on submitting a request form 095 along with criminal records for all associates and administrators. Based on this documentation, the fiscal authority will decide and then officially communicates the registration.