VAT check: how to find out whether a company is a VAT payer
VAT payer status is checked for free, in real time, by CUI — data comes directly from ANAF. For partners in other EU member states, the VIES system is used.
Steps, in brief
1. Search for the company by CUI
Enter the CUI (with or without the RO prefix) in the search box and open the company page.
2. Read the "ANAF Fiscal Status" section
See whether the company is a VAT payer, since when, whether it applies cash-basis VAT and whether it has Split VAT. The period history also shows any VAT code cancellations.
3. Check whether the company is fiscally inactive
A fiscally inactive company has no right to deduct VAT — invoices received from it may be rejected for deduction.
4. For EU companies: VIES
Intra-Community VAT codes are validated via the European Commission's VIES system; the partner's code must be valid at the invoice date.
Frequently asked questions
How do I check whether a company is a VAT payer?
Search for the company by CUI — VAT payer/non-payer status appears on the company page, fetched in real time from public ANAF data, along with the VAT registration date.
What does cash-basis VAT mean?
A regime in which VAT becomes due when the invoice is collected, not when it is issued. It appears separately in ANAF data and on the company page.
How do I check a VAT number from another EU member state?
Via VIES, the European Commission's VAT Information Exchange System. Enter the country code and the partner's VAT number.
Is the CUI the same as the VAT number?
The VAT number is the CUI prefixed with RO, valid only if the company is registered for VAT purposes. A non-VAT company has a CUI but no valid VAT number.
Other guides
This information is general in nature and does not constitute fiscal or legal advice.