VAT Register — check VAT payer status and cash-basis VAT
Search a company by CUI or name and find out instantly whether it's a VAT payer, whether it applies cash-basis VAT, and whether it uses split VAT — live from ANAF records.
What is a VAT payer
A VAT-registered company is registered with ANAF for value-added tax purposes — it collects VAT on sales and can deduct VAT on purchases. Registration becomes mandatory once annual turnover exceeds the legal threshold (300,000 RON); below that threshold, a company may opt for voluntary registration.
What is cash-basis VAT
Cash-basis VAT is an optional regime where VAT becomes chargeable when the invoice is collected, not when it's issued. The company only remits VAT once the customer actually pays — helpful for cash flow, but with a direct consequence for business partners: the buyer can only deduct VAT on a cash-basis invoice after paying it, in full or for the part actually paid.
Why it matters for you
A partner's VAT payer status and cash-basis VAT regime directly affect your right to deduct: an invoice from a non-VAT-payer carries no deductible VAT, and an unpaid cash-basis invoice can't be deducted until it's paid. Check both before signing a contract or recording an invoice.
Frequently asked questions
It's ANAF's record of companies registered for VAT — who is a VAT payer, since when, and whether they apply special regimes such as cash-basis VAT or split VAT. DemoANAF.ro queries this record in real time, by CUI or company name.
Enter the CUI or company name in the box above. The result shows immediately whether the company is VAT-registered, straight from ANAF's records.
An optional regime where VAT becomes chargeable when the invoice is collected, not when it's issued. It appears separately from the general VAT payer status in ANAF's records.
Search the company by CUI or name — the result shows separately whether it applies cash-basis VAT, alongside its VAT payer and split VAT status.
A mechanism where collected VAT is transferred into a separate bank account dedicated exclusively to VAT payments. It was mandatory for certain companies until 2021 and is now optional.
If the supplier isn't VAT-registered, their invoice carries no deductible VAT for you. If they apply cash-basis VAT, you can only deduct VAT once you pay the invoice — not when you receive it.
Data fetched in real time from the public ANAF API. DemoANAF.ro is an independent project, not affiliated with ANAF.