Tax Obligations for Plumbers Working Abroad

Introduction

Relocating from Global to Romania as a professional plumber can be one of the smartest career moves you make. Romania offers an expanding construction sector, competitive EU-level wages paired with a lower cost of living, and proximity to the broader European market. But thriving in a new country requires more than technical skill. To protect your income and avoid legal headaches, you must understand how taxes, work permits, and certifications work in Romania.

This comprehensive guide gives plumbers a clear, step-by-step plan for financial planning and tax compliance when moving to Romania. You will learn how tax residency works, how to leverage double taxation treaties, what social contributions you owe, how to structure your work as an employee or contractor, and what certifications and authorizations you need (including ANRE and ISCIR for gas and pressure equipment). By the end, you will have a practical blueprint to relocate, work legally, and keep more of what you earn.

Why Romania?

Romania is an EU member with a dynamic economy and a construction sector that has grown steadily over the last decade. For plumbers, Romania offers a powerful combination of opportunity, affordability, and lifestyle.

• EU membership: Romania is inside the European Union, so EU standards and certifications apply. That means smoother access to recognized training, materials that meet EU norms, and career progression with EU-quality employers.
• Strong demand for plumbers: New residential developments, commercial builds, industrial installations, and nationwide heating system upgrades are keeping skilled plumbers in high demand, especially in Bucharest, Cluj-Napoca, Timisoara, and Iasi.
• Competitive salaries vs. cost of living: While wages are lower than in Western Europe, they compare well with Central and Eastern Europe, and the cost of living is significantly lower than in many EU capitals.
• Gateway to the EU market: Experience in Romania opens doors to projects across the EU, including subcontracting on cross-border projects.
• Quality of life: A mix of modern cities, historic towns, mountains, and Black Sea coastline, with a growing expat community. Work-life balance is achievable, especially outside peak project deadlines.

Job Market Overview

Where plumbers are most in demand

• Bucharest: Romania's largest city and economic hub. High demand for plumbers in residential high-rises, office buildings, hotels, retail developments, and ongoing infrastructure upgrades.
• Cluj-Napoca: A tech-driven city with an active real estate market. Plenty of renovation and new-build projects for high-spec homes and commercial spaces.
• Timisoara: Strong industrial base with factories and logistics facilities, plus citywide modernization projects.
• Iasi: Rapid development in healthcare, education, and housing, creating steady plumbing work in both public and private sectors.

Typical employers and contracts

• Construction companies and general contractors building residential and commercial developments.
• Building services and MEP (mechanical, electrical, plumbing) firms executing sanitary and heating installations.
• Facility management companies maintaining offices, malls, and industrial sites.
• Utilities and gas distribution companies for network connections and consumer installations (subject to authorization).
• Specialized maintenance firms handling boilers, pressure vessels, and central heating systems under ISCIR oversight.

You will find both permanent employment and project-based contracts. Some plumbers join as employees; others operate as self-employed (PFA) or set up small limited companies (SRL) to subcontract for multiple clients.

Types of projects

• New construction: Plumbing installations for apartments, offices, retail, hotels, and public buildings.
• Renovations: Upgrades to older housing stock, including bathroom and kitchen refurbishments, and replacing legacy piping with PPR, copper, or multilayer systems.
• Industrial installations: Compressed air, process water, fire protection, and specialized piping in factories.
• Heating system upgrades: Installation of condensing boilers, heat pumps, underfloor heating, and modern radiators.
• Gas installations: Domestic and commercial gas connections, metering, and appliance installation (requires ANRE and, in many cases, ISCIR-related authorizations).

Legal Requirements (Visas and Work Permits)

If you are an EU/EEA or Swiss citizen, you can work in Romania with a simple residence registration. If you are from outside the EU/EEA/Switzerland (the majority of Global countries), you need a work authorization and a long-stay visa for employment before arrival.

For non-EU/EEA/Swiss citizens

1. Employer obtains a work authorization (aviz de munca):

   • The Romanian employer applies to the General Inspectorate for Immigration (IGI).
   • Processing typically takes 30-45 days.
   • Documents often include the employment offer, proof of the employer's good standing, copies of your qualifications, and a clean criminal record.

2. Apply for a long-stay visa for employment (commonly referred to as D/AM):

   • After the work authorization is issued, apply at the Romanian consulate in your country.
   • You will submit the work authorization, employment contract/offer, passport, medical insurance for the visa period, proof of accommodation, and proof of funds.

3. Enter Romania and obtain a residence permit:

   • Once in Romania, you must apply for a residence permit for work at IGI before your visa expires (usually within 30 days before expiry).
   • The residence permit links your right to stay with your employment. If you change employers, you must update your authorization.

4. Legal work start:

   • You may start working after your residence permit is issued or in line with the conditions set by IGI and your visa. Your employer should register your contract in the national payroll system (Revisal).

For EU/EEA/Swiss citizens

• No visa is required. Register your residence with IGI for stays over 3 months.
• Obtain a registration certificate for EU citizens and provide your employment or self-employment documentation.

Dependents and family

• Spouses and minor children can usually obtain dependent residence permits. Proof of relationship, accommodation, and financial means will be required.

Certification and License Recognition

To work safely and legally in Romania, you need to align your skills and certifications with Romanian and EU standards.

Recognizing your qualifications

• If you hold formal plumbing qualifications from abroad, you may need to have them recognized for employment and for safety training enrollment.
• Romania follows EU norms for vocational qualifications. If you come from outside the EU, your employer may request a translation and notarization. In some cases, you might be asked to take a local assessment or complete additional modules to meet Romanian standards (calificare).

Romanian trade certification (calificare)

• Many Romanian employers prefer or require a Romanian-level trade qualification certificate for plumbers. You can obtain this through accredited training centers if needed.
• The certificate may be needed for certain site access requirements, safety clearances, and to be listed as qualified personnel on a project.

Safety training

• Site safety is strictly enforced. Every worker must complete:
  • SSM (occupational health and safety) training, often site-specific.
  • PSI (fire safety) training.
  • Medical check-up and occupational health clearance.

Gas and pressure equipment authorizations

• ANRE (energy regulator) authorization for gas installations:
  • Companies and sometimes individuals working on natural gas consumer installations and distribution must be authorized by ANRE in relevant categories. If you perform gas fitting, confirm that your employer holds the appropriate ANRE authorization and that you are listed as qualified personnel.
• ISCIR (State Inspection for Control of Boilers, Pressure Vessels, and Lifting Installations):
  • Work on boilers, pressure vessels, and certain gas-fired equipment requires ISCIR oversight. Personnel and firms may need ISCIR authorizations for installation, commissioning, and maintenance activities.
• If you arrive with foreign gas-fitter or boiler certifications, you may need to convert or validate them through employer-supported processes. This often involves documentation, translation, and sometimes practical evaluation.

EU plumbing certifications

• If you already have EU-recognized certifications (e.g., training that aligns with EN standards), your transition will be smoother. Make sure your certificates reference the relevant EN or ISO standards and bring official translations.

Salary and Benefits

Your earnings will vary by city, specialization, and whether you are an employee or contractor.

Employee salaries (gross and net)

• Typical net monthly salary for experienced plumbers:
  • Bucharest: EUR 1,200 to 1,800 net (approx. 6,000 to 9,000 RON net)
  • Cluj-Napoca: EUR 1,000 to 1,600 net (approx. 5,000 to 8,000 RON net)
  • Timisoara: EUR 900 to 1,500 net (approx. 4,500 to 7,500 RON net)
  • Iasi: EUR 850 to 1,400 net (approx. 4,250 to 7,000 RON net)
• Site foremen, welders with additional qualifications, and specialists in industrial or gas installations can exceed these ranges.
• Overtime, per diem (diurna) for out-of-town projects, and travel allowances may increase total take-home pay.

Contractor day rates

• Skilled plumbers operating as self-employed or via a company can earn:
  • 250 to 450 RON per day on standard residential projects.
  • 450 to 700 RON per day for industrial, high-spec, or urgent assignments.
  • Specialized gas, boiler, or stainless process work can command higher rates.

Benefits to expect as an employee

• Paid annual leave (typically a minimum of 20 working days, more with seniority or collective agreements).
• Sick leave according to Romanian law.
• Meal vouchers (tichete de masa) are common.
• Safety gear and tools, or allowances to supply your own.
• Transportation support, especially for remote sites.
• Training and certification support, including ANRE/ISCIR-related authorizations.

Cost of Living in Romanian Cities

Romania's cost of living is favorable compared to Western Europe. Approximate monthly costs for a single person:

Bucharest

• Rent (1-bedroom): EUR 600 to 1,000 in central areas; EUR 400 to 700 in outer districts.
• Utilities (electricity, gas, water, internet): EUR 120 to 200, more in winter due to heating.
• Transport: Monthly public transport pass EUR 20 to 30; fuel EUR 1.4 to 1.6 per liter.
• Groceries: EUR 200 to 300.
• Mobile and internet: EUR 8 to 15 for mobile; EUR 7 to 12 for home broadband.

Cluj-Napoca

• Rent (1-bedroom): EUR 450 to 800 central; EUR 350 to 600 outer.
• Utilities: EUR 100 to 180.
• Transport: Monthly pass around EUR 15 to 25.
• Groceries: EUR 180 to 280.

Timisoara

• Rent (1-bedroom): EUR 350 to 700 central; EUR 300 to 550 outer.
• Utilities: EUR 90 to 160.
• Transport: EUR 15 to 25 monthly.
• Groceries: EUR 170 to 260.

Iasi

• Rent (1-bedroom): EUR 300 to 600 central; EUR 250 to 500 outer.
• Utilities: EUR 90 to 150.
• Transport: EUR 12 to 20 monthly.
• Groceries: EUR 160 to 250.

These are realistic ranges. Prices vary by season, building energy efficiency, and proximity to metro or tram lines. Many expat plumbers share accommodation to reduce costs while maximizing savings.

Tax Obligations and Financial Planning for Plumbers in Romania

Taxes are the heart of this guide. Getting them right protects your income and prevents penalties. Below are the essentials tailored for plumbers relocating to Romania.

1) Tax residency rules in Romania

• 183-day rule: If you are present in Romania for more than 183 days in any 12-month period, Romania will examine your tax residency status.
• Center-of-life test: Tax residency is also influenced by where your permanent home, family, economic interests, and social ties are located.
• Tax Residency Questionnaire: Around the 183-day threshold (or when arriving or leaving), you must complete a questionnaire for the National Agency for Fiscal Administration (ANAF) to determine your status. Provide your lease, employment contract, family details, and other supporting documents.
• Outcome:
  • Romanian tax resident: Taxed on worldwide income in Romania, with relief available under double taxation treaties.
  • Non-resident: Taxed only on Romanian-source income.

Action: Keep precise records of your days in Romania. Submit the tax residency questionnaire on time. Obtain and keep your Certificate of Tax Residence from your home country if you plan to claim treaty benefits.

2) Romanian personal income tax (PIT) and social contributions

• Standard PIT rate: 10% on taxable employment income.
• Employee social contributions (typical framework):
  • Pension (CAS): 25% of gross salary (usually employee-borne).
  • Health insurance (CASS): 10% of gross salary (usually employee-borne).
  • Employer contribution: Work insurance contribution of 2.25% of gross salary, employer-borne.
• Construction sector incentives: Romania has periodically offered tax facilities for construction employees. The details and thresholds change, and special conditions apply. Confirm with your employer's payroll team whether any sector incentives apply to your role and salary level.

Example: If your gross salary is 9,000 RON, employee social contributions are withheld by payroll, followed by 10% income tax on the taxable base. Your net result typically lands near the ranges in the Salary section above.

3) Double taxation treaties (DTTs)

Romania has DTTs with many countries. These treaties prevent you from being taxed twice on the same income.

• Employment income: Under most treaties, Romania has the right to tax your employment if your work is performed in Romania. An exception applies if you are present in Romania for fewer than 183 days in a 12-month period, your employer is not Romanian, and the cost is not borne by a Romanian permanent establishment. If you exceed 183 days or work for a Romanian employer, Romania usually taxes your salary.
• Independent services (contracting): Payments to non-residents may be taxed in Romania if the services are carried out in Romania. DTTs determine whether Romania or your home country has primary taxing rights.
• How to claim treaty relief: Provide a valid Certificate of Tax Residence from your home country to ANAF or to your payer, as required. Relief can apply via exemption or credit mechanisms depending on the treaty.

Action: Before you start work, collect your home-country tax residence certificate. Keep copies of your contracts, travel records, and payslips to support treaty positions.

4) Employment vs. self-employment vs. company

There are three common ways plumbers work in Romania:

• Employment contract:

  • Easiest path for newcomers. Employer handles payroll withholding for PIT and social contributions.
  • You typically do not file a personal return for employment-only income if everything is withheld correctly, though filing may be required in certain cases or if you have other income.
  • Good for stability and visas.

• PFA (self-employed individual):

  • You register as a Persoana Fizica Autorizata to invoice clients.
  • Tax model options often include real expenses or a standard expense deduction for certain professions. The general income tax rate is 10% on net income, and social contributions apply above set income thresholds.
  • You must handle your own invoicing, bookkeeping, and quarterly or annual payments. Health and pension contributions depend on annual net income and thresholds set by law.

• SRL (limited liability company):

  • Common for contractors who want liability protection or to hire staff.
  • Micro-company tax regime may apply, subject to conditions including turnover thresholds and employment criteria. Historically, a 1% tax on turnover applied if at least one employee was hired; the rules change over time. If not eligible, corporate income tax (commonly 16%) applies on profits.
  • You can pay dividends, which are taxed separately. Social contributions for administrators or employees depend on how you structure your compensation.

Action: Choose your structure based on expected income, client expectations, and risk tolerance. Many plumbers start as employees or PFA and later move to SRL for larger projects. Consult a local accountant before deciding.

5) VAT considerations

• Standard VAT rate: 19%.
• Small business VAT exemption: If your annual turnover is under a legal threshold (commonly around 300,000 RON), you can stay VAT-exempt, issuing invoices without VAT. You cannot recover input VAT when exempt.
• Registration: If you exceed the threshold or if your business model requires VAT credit for materials, register for VAT and file periodic returns. Construction services may involve special VAT rules domestically (such as reverse charge in certain cases between VAT-registered businesses).

Action: If you buy significant materials, VAT registration might improve cash flow. Discuss with an accountant to avoid unexpected VAT liabilities.

6) Social security coordination

• EU coordination: If you are an EU/EEA/Swiss national posted to Romania by an employer from another EU/EEA state, you may carry an A1 certificate to stay covered by your home social security system. The A1 must be valid and presented to Romanian authorities when requested.
• Bilateral agreements: Romania has social security agreements with certain non-EU countries. These can prevent double contributions and allow you to totalize contribution periods. Check if your home country has an agreement with Romania.
• No agreement: If there is no agreement and you become an employee in Romania, you will generally pay Romanian social contributions.

Action: Clarify your posting status and request an A1 certificate if eligible. Otherwise, budget for Romanian social contributions.

7) Romanian tax compliance timeline

• Upon arrival or when you expect to cross 183 days: Complete the tax residency questionnaire with ANAF.
• Employees: Employer withholds PIT and social contributions monthly. You may not need to file a return if there are no other income sources and withholding is correct.
• PFA/SRL owners: You must register for tax purposes, choose your tax regime, keep books, and file returns on schedule.
• Annual tax return: The main individual return deadline often falls around late May for the prior year, but always verify current deadlines on ANAF channels.
• Payments: Income tax and social contributions are typically due at filing deadlines or quarterly for PFAs. Late payment triggers penalties and interest.

8) Documents to keep

• Employment contract or service agreements.
• Payslips and payroll statements.
• Invoices issued and received (for PFA/SRL), and receipts for materials and tools.
• Certificates: tax residence certificate, ANRE/ISCIR authorizations, SSM/PSI training records.
• Lease agreement and utility bills for proof of residence.
• Entry/exit records or travel logs to support your day count.

9) Practical tax-saving ideas (legal)

• Per diem for travel: If you are sent to work in other cities, per diem allowances can be tax-efficient if structured correctly by your employer.
• Deductible expenses (PFA/SRL): Tools, safety gear, professional training, vehicle costs (subject to rules) may be deductible.
• Depreciation: Larger equipment can be depreciated over time in a company.
• Pension and health planning: Evaluate voluntary pension or supplemental health coverage if beneficial.
• Keep your treaty paperwork current: Renew tax residence certificates annually if needed.

10) Common mistakes to avoid

• Working before the proper visa/residence permit is issued.
• Ignoring the tax residency questionnaire and 183-day rule.
• Not registering as PFA or SRL when invoicing work independently.
• Missing VAT registration when exceeding thresholds.
• Performing gas or boiler work without proper ANRE/ISCIR coverage.
• Underestimating social contributions and missing payment deadlines.

Regulations: Working to Romanian Standards

Understanding local standards and methods will make you effective on site and respected by employers.

Building and installation standards

• EU standards (EN) and Romanian standards (SR) apply across plumbing and heating.
• Common local norms and practices include:
  • Metric system: All measurements in millimeters and meters.
  • Pipe materials: PPR, copper (cupru), multilayer (PEX/AL/PEX), steel for industrial lines.
  • Thread types: BSP threads are standard; ensure thread sealants and fittings match.
  • Hot water and heating: Centralized systems exist in some blocks, but many buildings use individual gas boilers or increasingly heat pumps.

Romanian construction standards and codes

• Employers will reference Romanian technical norms for installations and safety. While exact codes vary by project, you should be ready for:
  • Sanitary installations in line with EU harmonized standards.
  • Heating system design and installation norms referring to thermal efficiency and safety requirements.
  • Gas consumer installations requiring ANRE authorized entities and compliance with pressure testing, venting, and combustion air rules.
  • ISCIR procedures for commissioning, pressure testing, and periodic checks on boilers and pressure vessels.

Safety and compliance

• SSM and PSI induction before site entry.
• Daily toolbox talks are common on larger sites.
• Personal protective equipment required: safety boots, gloves, goggles, hard hat, hearing protection as needed.
• Permit-to-work systems for hot work, confined spaces, and working at height.

Cultural Integration

Language basics for plumbers

• Romanian is the primary language. Many technicians speak some English in major cities, but Romanian helps on site.
• Useful terms:
  • Teava (pipe), cot (elbow), fiting (fitting), robinet (valve), garnitura (gasket), pompa (pump), calorifer (radiator), centrala termica (boiler), presiune (pressure), debit (flow), filet (thread), etansare (sealing), sudura (welding), gaz (gas), apa rece/calda (cold/hot water).
• Consider a short Romanian course focusing on technical vocabulary.

Workplace culture

• Punctuality: Arrive on time, ready to work.
• Documentation: Expect checklists, sign-offs, and photographic evidence for inspections.
• Hierarchy: Respect the site manager, foreman, and safety officers.
• Direct communication: Clear, straightforward language is valued. Confirm instructions to avoid errors.

Professional etiquette

• Keep the work area tidy; inspections happen regularly.
• Report issues quickly, especially safety risks or missing materials.
• Be ready to adapt methods to local preferences while meeting standards.

Practical Steps to Relocate

1. Research the market:

   • Identify cities with jobs that fit your skills: Bucharest for high volume, Cluj-Napoca for renovation and premium builds, Timisoara for industrial, Iasi for public and mixed projects.
   • Shortlist employers: construction companies, MEP contractors, facility managers, utilities.

2. Prepare your documents:

   • Passport valid for at least 6-12 months beyond your planned entry date.
   • CV highlighting plumbing specialties: pipe fitting, sanitary installations, heating systems, gas work.
   • Qualifications with certified translations.
   • Police clearance and medical certificate.
   • Tax residence certificate from your home country if you will rely on DTTs.

3. Secure a job offer:

   • Apply directly to Romanian employers or through recruitment agencies specializing in construction and building services.
   • Negotiate salary, per diem, accommodation support, and certification sponsorship (ANRE/ISCIR training).

4. Work authorization and visa (non-EU):

   • Your employer obtains the work authorization from IGI.
   • Apply for the long-stay employment visa at the Romanian consulate.

5. Plan your finances:

   • Budget for 2-3 months of living costs.
   • Decide on employment vs. PFA vs. SRL. Book an initial consultation with a local accountant.
   • Open a Romanian bank account after arrival (Banca Transilvania, ING, BRD, Raiffeisen are popular). Some banks allow nonresident accounts; a residence permit and CNP may be needed for full services.

6. Arrival and registration:

   • Arrange accommodation and sign a lease (needed for residence permit and tax residency documentation).
   • Attend SSM/PSI training and medical check.
   • Complete the tax residency questionnaire if required.

7. Start work and stay compliant:

   • Verify that your employer registered your contract in Revisal and is withholding correctly.
   • If self-employed, register your PFA or SRL, choose your tax regime, and set up invoicing and bookkeeping.
   • Track your days and keep all receipts.

8. Family logistics:

   • School options in major cities include public schools and international schools in Bucharest and Cluj-Napoca.
   • Healthcare: Public system plus private clinics in major cities; employees contribute to CASS for access.

Success Tips From Other Expat Plumbers

• Start in a larger city: It is easier to find steady work, understand standards, and build a network.
• Learn the metric system details: Pipe diameters, thread types, and pressure ratings differ from some Global standards.
• Get language basics fast: Even 100 core words make daily tasks smoother and safer.
• Pick a good accountant: A local accountant is worth the fee. They will guard you from missing deadlines, especially for VAT and social contributions.
• Keep your authorizations current: Ensure your employer includes you under ANRE/ISCIR coverage if you work with gas or boilers.
• Buy quality tools locally: Many brands are available; having the right press fittings and jaws for PEX/AL/PEX and PPR saves time.
• Save receipts: Deductible expenses add up. Store them digitally too.

Common Challenges and How to Overcome Them

• Metric system and local standards: Spend a week learning Romanian pipe standards, fittings, and common suppliers. Practice converting from inches to millimeters.
• Building codes and approvals: Ask your site manager for the exact norms used on the project. Follow test pressure, leak checks, and documentation protocols to the letter.
• Language for technical terms: Build a pocket glossary. Confirm instructions and tag-up at the end of each shift.
• Paperwork: Keep a calendar for visa, residence permit renewals, and tax filing periods.
• Distance from home: Plan annual leave and travel wisely. Use video calls to stay connected.

Conclusion and Call to Action

Romania offers a powerful mix of opportunity and affordability for professional plumbers. If you prepare properly, align your certifications, and manage your taxes, you can increase your income and quality of life while building EU experience.

Your next steps are simple:

• Shortlist employers in Bucharest, Cluj-Napoca, Timisoara, and Iasi.
• Gather your documents and confirm your visa path.
• Decide on employment or self-employment with advice from a Romanian accountant.
• Learn key Romanian technical terms and safety practices.

Take action today. With the right plan and compliance mindset, you can start your new chapter in Romania confidently and profitably.

FAQ: Plumber Financial Planning and Taxes in Romania

1. Do I become a Romanian tax resident the moment I arrive?

• No. Tax residency depends on your presence (183 days in any 12 months) and your center of vital interests. Complete the tax residency questionnaire with ANAF when required. Until you are a tax resident, Romania taxes only your Romanian-source income.

1. How is my salary taxed if I work for a Romanian employer?

• Your employer withholds 10% income tax and employee social contributions (generally 25% pension and 10% health). The employer also pays a separate work insurance contribution. You receive your net salary after these withholdings.

1. I am a contractor. Should I register as PFA or set up an SRL?

• PFAs are simpler and good for solo work. SRLs offer liability protection and can be efficient at higher income levels or if you hire staff. The tax regime for SRLs depends on eligibility for the micro-company system and other rules. Speak with a local accountant to model both options for your income level.

1. Will I pay taxes twice, in Romania and in my home country?

• Double taxation treaties aim to prevent that. Usually, Romania taxes income earned from work performed in Romania. Your home country may give a tax credit or exemption. Keep a valid tax residence certificate from your home country and documentation of taxes paid in Romania.

1. Do I need VAT registration as a plumber?

• Only if your turnover exceeds the VAT threshold or if you choose to register. Many small PFAs are VAT-exempt under the small business regime. However, registering for VAT can be beneficial if you buy significant materials and want to reclaim input VAT. Confirm the current threshold and rules with your accountant.

1. Can I work on gas installations without ANRE authorization?

• No. Gas consumer installations are regulated. Work must be performed by ANRE-authorized companies and personnel. For boilers and pressure vessels, ISCIR rules also apply. Make sure you and your employer hold or secure the right authorizations before doing gas work.

1. What are typical plumber salaries in Romania?

• Experienced plumbers commonly earn EUR 900 to 1,800 net per month depending on city and specialization. Contractors may earn 250 to 700 RON per day, more for specialized roles.

1. How much does it cost to live in Bucharest as a single plumber?

• A practical monthly budget might be EUR 1,000 to 1,600, covering rent, utilities, transport, groceries, and incidentals. Sharing accommodation reduces costs substantially.

1. What happens if I exceed 183 days in Romania?

• Romania will evaluate your tax residency. If you become a tax resident, you may be taxed on your worldwide income by Romania, with treaty relief available. Submit the tax residency questionnaire and keep your records updated.

1. How do I open a bank account in Romania?

• Visit a major bank with your passport and, preferably, your residence permit and lease. Some banks open accounts for nonresidents, but more services become available once you have a residence permit and a Romanian personal number.

1. What annual tax deadlines should I remember?

• Employees usually have no annual filing if payroll is correct, but confirm with HR. PFAs and those with other income typically file in spring, with a common deadline in May for the prior year. Always check the current ANAF calendar.

1. Can I bring my own tools and claim them as expenses?

• Yes, if you are self-employed or operate an SRL, tools are generally deductible. Keep invoices and, for cross-border purchases, customs documents if applicable. Employees may not deduct tool costs personally unless agreed with the employer.

By following the steps and best practices in this guide, you will be ready to relocate to Romania, secure rewarding plumbing work, and manage your taxes with confidence.