Updated on: 2025/08/04 14:35 (UTC)
Overview
Romania is a republic located in southeastern Europe and is bordered to the north and east by Ukraine, to the northeast by Moldova, to the east by the Black Sea, to the south by Bulgaria, to the southwest by Serbia, and to the northwest by Hungary. Romania consists of 41 first-order administrative divisions known as judete, and one municipality.
Romania’s currency is the Romanian leu.
Employers in Romania are required to withhold contributions for income tax and social taxes from an employee’s pay at the time of payment in addition to making their own contributions to social taxes. Employers also must uphold compensation and benefits provisions in the labor law.
Foreign workers in Romania generally are subject to the same tax and labor laws as Romanian nationals. Foreign workers are taxed on their Romanian sourced income while Romanian nationals are taxed on their worldwide income.
Romanian citizens working in the United States must comply with the appropriate visa requirements, labor and tax laws.
CURRENCY DETAILS
The currency of Romania is the Romanian leu (RON), also known in Romania simply as the leu. The current Romanian leu used by Romania also is known as the new Romanian leu, the new leu, and the fourth leu to distinguish it from Romania’s previous leu currencies. The internationally recognized three-letter currency code for the Romanian leu is RON, which is one of the currency’s commonly used currency symbols and is derived from Romania’s internationally recognized two-letter country code of RO, and N as an abbreviation of new, with this currency code differentiating the new Romanian leu from the country’s previous leu currencies, including the third leu, which while no longer in use still is recognized with the three-letter currency code of ROL. The plural form of Romanian leu is Romanian lei.
When an amount of Romanian lei is written in English using the currency symbol RON, the symbol precedes the numerical value with a space between the numerical value and symbol, and when an amount of Romanian lei is written in Romanian using the currency symbol RON, the symbol follows the numerical value with a space between the numerical value and symbol.
When an amount of Romanian lei is written using the currency symbol L, the symbol either precedes or follows the numerical value with a space or no space between the numerical value and symbol. Although the currency symbol L in some ways is used more often than the currency symbol RON for the Romanian lei in international contexts, use of the currency symbol RON instead of the currency symbol L distinguishes amounts of Romanian lei from amounts of Albania’s lek currency and Honduras’ lempira currency, for which the currency symbol L also in some ways is the primary currency symbol used for the currency in international contexts. The currency symbol L also is used for Moldova’s leu currency and Swaziland’s lilangeni currency, although unlike Albania’s lek currency and Honduras’ lempira currency, the currency symbol L is not the primary currency symbol used for those currencies in international contexts.
One hundredth ( 1 ⁄ 100 ) of a Romanian leu is referred to as a ban, with the plural form of bani.
When amounts of Romanian lei are written in Romanian, the comma that in English separates the thousands place from the hundreds place instead is rendered as a dot (.), and the dot that in English separates the ones place from the tenths place instead is rendered as a comma.
TAXES
Romania’s national government enacts laws relating to income tax and social taxes.
The tax year is the calendar year, Jan. 1 to Dec. 31.
Coronavirus (Covid-19) Guidance: According to European Commission guidance, employees who normally work in one European Union member country and live in another are still considered to be insured by the social insurance system of the normal work country while working at home.
Income Taxes
Income tax is administered by the National Agency for Fiscal Administration (Agentia Nationala de Administrare Fiscala, abbreviated as ANAF). The primary document that governs taxation in Romania is the Tax Code of 2015 (Law No. 227/2015), which has experienced subsequent amendments.
Coverage: Residents are taxed on their worldwide income and nonresidents are taxed exclusively on their Romanian sourced income.
Individuals are residents if the center of living is in Romania, or if staying in Romania for 183 days within 12 months.
Employees: According to the Labor Code, employees are defined as natural entities which work for and under the authority of an employer, who is a natural or legal entity, in return for a remuneration, called wages.
Rates and Thresholds: Residents and nonresidents are taxed at a flat income tax rate of 10%. Effective until Dec. 31, 2017, residents and nonresidents were taxed at a flat income tax rate of 16%.
Registration: Employers are required to register with the National Office of the Trade Register within 15 days after beginning operations.
Taxable Amounts: Income from salary, allowances, bonuses, awards and benefits in cash or in kind are considered income and are taxable.
Income not subject to tax includes allowances for maternal risk, for maternity care and for children, scholarships received by persons who follow a form of education or professional training within an institutionalized framework, the amounts or goods received as inheritance or donation, amounts received for funeral aid, travel and housing costs for business, received as compensation for damages during a natural disaster, transport to and from the place of employment and gifts granted by employers for the benefit of minor children during holidays.
Individuals in Romania working in specific seasonal activities—defined by Law No. 170/2016 as hotels, tourism, restaurants and general food services—are exempt from paying income tax.
Withholding Methods: Employers are legally responsible for calculating and withholding worker’s correct tax liability. Employers must withhold income tax from employees every paycheck and make monthly payments.
Returns and Remittance: Employers must remit the withheld amounts on or before the 25th of the month that follows the month in which income was paid.
Employers can file income tax returns either on paper or electronically.
Recordkeeping: According to the Accounting Law, No. 82/1991, monthly returns must be kept for a period of 10 years. Monthly payroll certificates should be kept for 50 years.
Penalties: Penalties for not filing tax returns range from RON 500 to RON 1,000.
Failure to withhold or pay withheld taxes may result in a fine ranging between RON 1,000 and RON 27,000.
Social Taxes
Unified social security is administered by the National Health Insurance Agency (Casa Nationala de Asigurari de Sanatate, abbreviated as CNAS).
All social contributions are remitted to the National Agency for Fiscal Administration.
The Romanian social security system covers retirement, bereavement, work injury, unemployment, family support and health insurance.
Coverage: All employers and employees contribute to the social security system and are covered.
Rates and Thresholds: Employers are required to make mandatory contributions to the social insurance fund for each employee. Employers also must withhold employee contributions.
Effective since Jan. 1, 2018, employer social contribution rates are as follows:
- state pension fund: zero for normal working conditions; 4% for some special working conditions; or 8% for special conditions of work with regard to national defense, public order, or national security; and
- labor insurance: 2.25%.
Effective since Jan. 1, 2018, employee social contribution rates are as follows:
- state pension fund: 25%; and
- health insurance: 10%.
Effective since Jan. 1, 2018, the labor insurance contribution rate payable by employers helps finance programs to provide compensation in the event of work accidents and occupational diseases, unemployment, and medical leave, and also helps finance the Fund for Guarantee of Salary Payment Liabilities.
Registration: All employers who have registered with the National Agency for Fiscal Administration will automatically be enrolled in deductions for social security.
Taxable Amounts: Salaries and income from wages are subject to social taxes.
Withholding Methods: Employers withhold social contributions from employees’ salaries.
Returns and Remittance: Social contributions are payable to ANAF using Form 112 by the 25th of the month following the one in which the salary is paid.
Recordkeeping: Documents generally should be kept for 10 years.
Penalties: Penalties for not filing tax returns range from RON 500 to RON 1,000.
Failure to withhold or pay withheld taxes may result in a fine ranging between RON 1,000 and RON 27,000.
Other Taxes
Romania’s national government does not assess any taxes on employment income other than those covered in the Income Taxes and Social Taxes sections of this primer.
State/Jurisdiction Taxes
Taxes on employment income are not assessed by any of Romania’s judete or local jurisdictions.
COMPENSATION AND BENEFITS
The Labor Code in Romania covers minimum wage, overtime, hours of work, holidays, leave, wage payment and termination pay. Workers’ compensation and retirement plans are covered under social taxes.
The Labor Code is administered by the Ministry of Labor and Social Justice.
Employers are permitted to hire interns for internships not exceeding six months in duration. Most employers may hire a number of interns up to 5% of the company’s total number of employees, while employers with up to 20 employees may hire up to two interns.
Coronavirus (Covid-19) Guidance:
Effective Aug. 10, 2020, Romania is allowing employers to cut employee work hours and offering to reimburse employers for required allowances paid to those affected workers. The government also is offering to reimburse, up to RON 2,500, money paid to employees to cover telework expenses.
Qualifying employers may reduce an employee’s work hours by up to 50%, if, among other requirements, it pays employees an allowance based upon lost work time in addition to hours worked.
The allowance required is 75% of the difference between the employee’s gross basic salary in their individual employment contracts and the gross basic salary for the hours actually worked during the new schedule.
During the reduction, employers may not hire staff to carry out activities similar or identical to the staff who had time reduced. Employers must withhold social taxes and income tax from the allowance and pay the labor insurance contribution.
In order to reduce hours, Emergency Ordinance No. 132, which was published Aug. 10, 2020, says such a reduction:
- Must affect at least 10% of a business’s employees;
- Must follow a 10% drop in business income in the month prior to applying, or the month before that, in comparison with the same period in 2019;
- Requires an employer to inform the employee, the employee’s union, or other representatives of the reduction;
- Requires a five-day notice to the employee and a notification to the general register of employees at least one day in advance of the work-time reduction;
- Must be scheduled over five consecutive work days, which must be part of an established monthly work schedule; and
- is prohibited if an employer is in bankruptcy.
Employers who allow employees whose hours were reduced to work additional hours may be fined.
Employers can also receive a one-time allowance of RON 2,500 for each employee to cover tech costs of working remotely during the coronavirus emergency. Employees must work from home for at least 15 days to qualify. The money will be available to employers through Dec. 31, 2020, or until the fund for this allowance is exhausted.
Minimum Wage
Effective Jan. 1, 2022, the monthly minimum wage is RON 2,550, based on an average of 167 1 ⁄ 3 working hours per month, equivalent to an hourly minimum wage of RON 15.239.
Effective from Jan. 13 to Dec. 31, 2021, the standard monthly minimum wage is RON 2,300, based on an average of 167 1 ⁄ 3 working hours per month, equivalent to an hourly minimum wage of RON 13.583. Effective from Jan. 1, 2020, to Jan. 12, 2021, the standard monthly minimum wage was RON 2,230, based on an average of 167 1 ⁄ 3 working hours per month, equivalent to an hourly minimum wage of RON 13.327.
Effective from Dec. 1, 2018, to Dec. 31, 2021, a minimum wage higher than the standard minimum wage is applicable to employees who have worked for their employer for at least one year in a position whose eligibility requirements included higher education, and employees who have worked for their employer for at least 15 years. Qualifying higher education to be eligible for the higher minimum wage tier includes attainment of a doctorate, master’s, or bachelor’s degree. Decision 1,071/2021, which established the 2022 standard monthly minimum wage, eliminates this separate minimum wage.
Effective from Jan. 13 to Dec. 31, 2021, the monthly minimum wage for employees who have worked for their employer for at least one year in a position whose eligibility requirements included higher education is RON 2,350, based on an average of 169 1 ⁄ 3 working hours per month, equivalent to an hourly minimum wage of RON 13.878. Effective from Jan. 1, 2020, to Jan. 12, 2021, the monthly minimum wage for employees who have worked for their employer for at least one year in a position whose eligibility requirements included higher education was RON 2,350, based on an average of 167 1 ⁄ 3 working hours per month, equivalent to an hourly minimum wage of RON 14.044.
Effective since July 21, 2019, the monthly minimum wage for construction workers is RON 3,000, based on an average of 167 1 ⁄ 3 working hours per month, equivalent to an hourly minimum wage of RON 17.928. This monthly minimum wage must be at least RON 3,000 until Dec. 31, 2028.
Interns must be paid at least 50% of the standard monthly minimum wage.
Overtime
Overtime is any work beyond the statutory working time.
Total working hours may not exceed 48 per week averaged over a period of four months.
Overtime must be compensated with paid time off within 60 days of completion of that overtime or at an overtime premium of at least 75% of base salary.
Interns may not work more than 40 hours per week.
Hours of Work
The Labor Code limits normal working hours to eight per day and 40 per week and the normal workweek to five days. For employees up to 18 years of age, working hours are limited to six hours per day and 30 hours per week.
The weekly rest period is over two consecutive days, usually Saturday and Sunday.
Employees are considered to work the night shift if they perform at least three hours of night work daily or at least 30% of their total monthly hours at night. Compensation of night work is in the form of extra pay of at least 25% of the basic pay for each hour of night work performed, or by shortening the workday by one hour without any reduction in pay on days when at least three hours of night work are performed.
Work performed between 10 p.m. and 6 a.m. is considered night work. Workers under 18 years of age and pregnant or breastfeeding women may not perform night work.
Holidays
The Labor Code specifies 14 public holidays:
- Jan. 1: New Year’s Day
- Jan. 2: Day after New Year’s Day
- Jan. 24: Unification of the Romanian Principalities
- The Friday before Easter, Good Friday
- The first and second days of Easter
- May 1: Labor Day
- June 1: Children’s Day
- The first and second days of Pentecost
- Aug. 15: Dormition of the Theotokos
- Nov. 30: Saint Andrew’s Day
- Dec. 1: National Day
- Dec. 25-26: Christmas
Persons of religions other than Christianity are entitled to two days off for each of three religious holidays established by their religious organizations, provided that such religious organizations are recognized by the Romanian state.
Leave
Employees are entitled to a minimum 20 days of annual leave annually. Vacation pay should be at least equal to the base salary and permanent benefits and bonuses to which the employee is normally entitled, as provided in the individual labor agreement. The vacation payment must be made five days before the vacation period begins.
Employees working in dangerous conditions, employees with blindness or other disabilities, and employees up to 18 years of age must receive at least three additional days of annual leave.
Annual leave can be taken in increments, if the employee requests it, but part must be taken as one unbroken period of at least 10 working days.
All leave must be taken within the year earned.
Sick leave: Under the Labor Code, employees covered by the pension and social insurance system who have made required contributions are entitled to sick leave of up to 180 days within one year with a possible 90 day extension. Sick pay is equivalent to 75% of the average monthly income during the previous six months.
Maternity leave: Employees may choose between:
- one year’s maternity leave at 85% of average monthly salary over the last 12 months but not less than RON 600 or more than RON 3,400; and
- two years’ maternity leave at 85% of average monthly salary over the last 12 months but not less than RON 600 or more than RON 1,200.
The employer cannot dismiss an employee during maternity leave.
Leave for in vitro fertilization: Employees are entitled to three days of paid leave to undergo in vitro fertilization, defined as the day of the procedure and two days after.
Parental leave: Fathers have the right to stay at home for the first month of the child’s life and to be paid during this time 75% of his average monthly net salary for the last 12 months up to a maximum RON 3,400. Fathers also are entitled to five working days’ leave within the first eight weeks from the birth of the child.
Wage Payment
Most employees are paid at least once a month, at the date laid down in the individual employment contract. The payment of wages can be made by transfer to a bank account or paid in cash.
Bonuses and Special Benefits
Romania does not mandate employers to provide bonus payments to employees.
Termination Pay
Employers are obligated to observe a 20 day notice period for dismissals. Payment in lieu of notice is not regulated by Romanian law.
Employers are required to compensate terminated employees for earned but unused vacation.
Severance pay is granted if the individual or collective labor agreement obligates the employer to make such payments upon termination of the employment relationship.
Workers’ Compensation
Workers’ compensation is covered in social taxes.
Recordkeeping
Employers are required to keep a register of employee records, including employee information, the dates of agreement of the employment contract and start of employment, the classification of the employee’s position according to the Classification of Occupations in Romania (Clasificarii ocupatiilor din România), , the type of employment contract, the employee’s monthly salary and other benefits, hours of work, the length and causes of suspension of the employment contract, the period of any assignments to other employers or to other countries, and the date and reason of termination.
Employers must keep the register electronically using a downloadable application available from Romania’s Labor Inspectorate and must submit it to the inspectorate when changes are made using an online portal. The deadline for submission varies depending on the type of data being submitted, but is the day before the start of employment for new employees and is the date of termination for terminated employees.
FOREIGN WORKERS
Foreign workers are entitled to the same rights as Romanian citizens and are generally covered by the same tax and workplace laws.
Visas: Foreign workers must obtain work authorization from the Romanian Office for Immigration. A file requesting the work authorization should be submitted by the employer.
European Union (EU) citizens working in Romania are not required to obtain a work authorization.
EU citizens should apply for a registration certificate from the Romanian Office for Immigration for a stay of more than 90 days. Non-EU citizens need to obtain a residency permit if the stay is longer than 90 days.
Taxes: Foreign workers are taxed at the same flat rate as Romanian residents.
Wages/Payments: There are no particular requirements that foreign workers be paid in Romanian leu. Highly skilled workers must be paid at least twice the minimum wage.
WORKING IN THE UNITED STATES
Foreign workers from Romania must meet general visa requirements and be certified to be employed in the U.S. General visa requirements for the U.S. are included in the separate
U.S. employers also must check the names of all new-hires and employees against the Specially Designated Nationals and Blocked Persons List, administered by the Treasury Department’s Office of Foreign Assets Control (OFAC). Because OFAC prohibits financial transactions with individuals on the list, employers cannot employ them and may face fines for failing to comply.
Romanian workers also are eligible to work in the U.S. under H-2B visas, which cover labor or services of a temporary or seasonal nature in occupations other than agriculture or registered nursing. The number of H-2B visas issued each year is limited by U.S. law.
For tax purposes, Romanian citizens are subject to U.S. employment-based taxation on income earned in the U.S. unless they can claim an exemption under certain tax treaty provisions or they work under specific visa types that exempt earnings from taxes.
Romania has a tax treaty with the U.S.
State and local taxation of Romanian workers also can apply, although some states within the U.S. recognize international tax treaties that can eliminate that income tax liability for foreign workers.
The U.S. labor laws apply to all workers employed and providing services in the country.
Work eligibility as an employee is contingent upon Department of Homeland Security and Labor Department approval and the employee receiving a U.S. Social Security number from the Social Security Administration.
Tax Residency: In general, employees working in the U.S. on a temporary basis are considered nonresidents for tax purposes unless they qualify for resident status. Employees can be granted permanent resident status through the so-called green card test or if they meet the substantial presence test under the U.S. tax code. More information on these requirements is in the
Permanent residents are subject to U.S. tax requirements the same as U.S. citizens and are taxed under the U.S. system on their worldwide earnings.
Income Taxes: Generally, nonresidents in the U.S. who are from Romania and are working in the U.S. are subject to U.S. taxes based on their U.S.-sourced income. Income is taxed differently based on whether it is categorized as wage income or nonwage income, which includes interest and dividends.
A Form W-4, Employee’s Withholding Certificate, must be filed by each employee with their employer. All nonresidents in the U.S. who are from Romania and are working in the U.S. must claim “single” in Step 1c, regardless of marital status; write “Nonresident Alien” or “NRA” in the space under Step 4c of the form; and may not claim “exempt” in the space under Step 4c. Nonresident alien employees may adjust withholding using Step 2b or 2c of the Form W-4; certain employees also may be able to use Steps 3, 4a, or 4b. More information about Form W-4 requirements for nonresident alien employees is available in the
Although the versions of Form W-4 issued in 2020 or later significantly differ from the versions issued in 2019 or earlier, nonresident employees that filed a valid version of Form W-4 from 2019 or earlier with their employer do not need to file another Form W-4 with the employer unless they need to implement a change for their withholding. On Forms W-4 issued in 2019 or earlier, nonresident alien employees were required to check the “single” box on line 3, regardless of marital status; write “Nonresident Alien” or “NRA” above the dotted line on line 6; and were not permitted to claim “exempt” on line 7 of the form.
An additional amount is added to a nonresident alien employee’s wages for calculating federal income tax withholding, with the amount based on pay period frequency and the date of the employee’s most recently filed Form W-4. The table of additional amounts applicable to Forms W-4 from 2020 or later and the table applicable to Forms W-4 issued before 2020 are available in the
Nonwage income and self-employed foreign workers can be subject to income tax withholding at a flat rate of 30%.
Additionally, foreign workers may be taxed differently based on the specific type of visa they hold.
Tax treaties: Romania and the U.S. have a tax treaty with provisions addressing host country taxation of the nonresident workers. To claim the tax treaty benefit, the nonresident must file Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual, with the employer.
Students, trainees and teachers in particular must include a statement with Form 8233 to claim a tax treaty exemption from withholding of tax on compensation for dependent personal services. This statement affirms that the student, trainee or teacher is temporarily in the U.S. for purposes of studying or has accepted an invitation by the U.S. government (or by a political subdivision or local authority) for the purpose of teaching for a period not expected to exceed two years for teachers and five years for students by a university or other recognized educational institution in the U.S. It also must affirm that the individual will receive compensation for services performed in the U.S. No limit is placed on the teacher compensation for Romanian citizens. The student exemption is not to exceed $5,000 a year.
Examples of the statements necessary to claim a treaty exemption from U.S. taxes are included in Internal Revenue Service Publication 519, U.S. Tax Guide for Aliens.
Social Taxes: Most foreign workers are subject to paying into the U.S. Social Security system. Foreign nationals who are exempt from paying income tax and who do not have the eligibility to receive a social security number may not be required to pay social taxes. Foreign workers contributing to Social Security for a certain time period may be eligible to receive benefits.
Generally, foreign workers in the U.S. that have specific visas as exchange visitors or students or who are temporarily in the U.S. for agricultural work are not subject to social taxes on income that is obtained from the purpose in which they originally entered the U.S.
Totalization Agreements: Romania and the U.S. have not entered into a totalization agreement.
Wage Payment: Under certain visas for certain types of employment, employers are required to pay foreign workers the higher of either the prevailing wage or the actual wage that is paid to U.S. workers that have similar skills and qualifications.
There are no particular requirements that employees be paid in U.S. dollars.
TREATY ARRANGEMENTS
Romania has entered into more than 80 income tax treaties, including an income tax treaty with the United States.
The countries with which Romania has a bilateral income tax treaty in effect are Albania, Algeria, Armenia, Australia, Austria, Azerbaijan, Bangladesh, Belarus, Belgium, Bosnia and Herzegovina, Bulgaria, Canada, China, Croatia, Cyprus, Czech Republic, Denmark, Ecuador, Egypt, Estonia, Ethiopia, Finland, France, Georgia, Germany, Greece, Hungary, Iceland, India, Indonesia, Iran, Ireland, Israel, Italy, Japan, Jordan, Kazakhstan, Kuwait, Latvia, Lebanon, Lithuania, Luxembourg, Macedonia, Malaysia, Malta, Mexico, Moldova, Montenegro, Morocco, Namibia, Netherlands, Nigeria, North Korea, Norway, Pakistan, Philippines, Poland, Portugal, Qatar, Russia, San Marino, Saudi Arabia, Serbia, Singapore, Slovakia, Slovenia, South Africa, South Korea, Spain, Sri Lanka, Sudan, Sweden, Switzerland, Syria, Tajikistan, Thailand, Tunisia, Turkey, Turkmenistan, Ukraine, the United Arab Emirates, the United Kingdom, the United States, Uruguay, Uzbekistan, Vietnam, and Zambia.
Romania also has an income tax treaty in effect with the special administrative region of Hong Kong.
Romania has totalization agreements for social tax purposes with more than 15 countries. The countries with which Romania has agreements include Albania, Algeria, Austria, Canada, Czech Republic, France, Hungary, Israel, Luxembourg, Macedonia, Moldova, Portugal, Serbia, Slovakia, South Korea, Spain, and Turkey. Romania also has an agreement with Canada’s Quebec province.
RESOURCES
All resources are in English unless otherwise noted.
General
Embassy of Romania in Washington, D.C.
CIA World Factbook: Romania
U.S. State Department: U.S. Relations With Romania
Currency Details
Unicode Consortium: Currency Symbols
International Organization for Standardization: Currency Codes - ISO 4217
United Nations: United Nations Terminology Database: Romania
Taxes
National Agency for Fiscal Administration (Romanian)
National Health Insurance Fund (Romanian)
Tax Code of 2015 (Romanian)
2017 Amendments to the Tax Code Regarding SMEs, Income Tax, and Social Contributions (Romanian)
Compensation and Benefits
Labor Code (Romanian)
Ministry of Labor and Social Justice (Romanian)
Law No. 176/2018 on Internships, 2018 (Romanian)
Emergency Order No. 26/2019, Regarding Leave for In Vitro Fertilization (Romanian)
Decision 1,071, 2021 (Romanian)
Emergency Ordinance No. 114, 2018 (Romanian)
Foreign Workers
Ministry of Foreign Affairs: The Romanian Visa
Working in the United States
U.S. Department of Labor:
- Foreign Labor Certification:
- Hiring Foreign Workers
U.S. Internal Revenue Service:
- IRS Notice 1392, Supplemental Form W-4 Instructions for Nonresident Aliens
- IRS Publication 15, Circular E, Employer’s Tax Guide
- IRS Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities
- IRS Publication 519, U.S. Tax Guide for Aliens
- IRS Publication 901, U.S. Tax Treaties
Treaty Arrangements:
National Agency for Fiscal Administration: Double Taxation Avoidance Treaties (Romanian)