According to the European Court of Justice, checking if a Romanian supplier is VAT-registered is not mandatory. However, in certain cases it may be useful. If I need to do it, here is how.
In Joined Cases C-80/11 and C-142/11 of 21 June 2012, the European Court of Justice (Third Chamber) ruled on the matter of "Taxation — VAT — Sixth Directive — Directive 2006/112/EC — Right to deduct — Conditions governing the exercise of that right — Article 273 — National measures to combat fraud — Practice of the national tax authorities — Refusal of the right to deduct in the event of improper conduct on the part of the issuer of the invoice relating to the goods or services in respect of which the exercise of that right is sought — Burden of proof — Obligation of the taxable person to satisfy himself as to the propriety of the conduct of the issuer of that invoice and to provide proof thereof".
Checking if a Romanian supplier is VAT-registered is not mandatory. However, in certain cases it may be useful. If I need to do it, I may simply go to www.anaf.ro/RegistruTVA/, type the tax ID of the company that interests me, then the captcha code - and I get the answer.
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Conform Curții Europene de Justiție, nu există obligativitatea de a verifica dacă un furnizor din România are cod de TVA. Însă, în anumite cazuri, ar putea fi util. Dacă am nevoie să o fac, iată cum: intru pe www.anaf.ro/RegistruTVA/, tastez CUI-ul companiei care mă interesează, apoi codul de verificare - și obțin răspunsul.