Last updated 2026-06-27
Cerere de restituire a impozitului reținut la sursă — Withholding Tax Refund Application (Romania)
Cerere de restituire a impozitului reținut la sursă — Withholding Tax Refund Application (Romania) is the Romania form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via the Romanian tax authority (ANAF), issued by the ANAF — Agenția Națională de Administrare Fiscală. The deadline is 5 years from the end of the calendar year (Law 207/2015 Fiscal Procedure Code; back/data/rates/deadlines.json RO). You will need a certificate of tax residence and your dividend vouchers.
What is Cerere de restituire a impozitului reținut la sursă — Withholding Tax Refund Application (Romania)?
Cerere de restituire a impozitului reținut la sursă — Withholding Tax Refund Application (Romania) is used to claim a Romania withholding tax refund. Romania withholds 16.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Romania withholding tax guide.
How to file Cerere de restituire a impozitului reținut la sursă — Withholding Tax Refund Application (Romania)
- 1
Confirm your eligibility
Use Cerere de restituire a impozitului reținut la sursă — Withholding Tax Refund Application (Romania) if you received Romania income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete Cerere de restituire a impozitului reținut la sursă — Withholding Tax Refund Application (Romania)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File via the Romanian tax authority (ANAF). Deadline: 5 years from the end of the calendar year (Law 207/2015 Fiscal Procedure Code; back/data/rates/deadlines.json RO).
Frequently asked questions
Is Cerere de restituire a impozitului reținut la sursă — Withholding Tax Refund Application (Romania) an official form I can file directly?
There is no official form for this claim — the generated letter is itself the submission, sent to the Romanian tax authority (ANAF).
What is the deadline for Cerere de restituire a impozitului reținut la sursă — Withholding Tax Refund Application (Romania)?
5 years from the end of the calendar year (Law 207/2015 Fiscal Procedure Code; back/data/rates/deadlines.json RO). Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The ANAF — Agenția Națională de Administrare Fiscală requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Generate Cerere de restituire a impozitului reținut la sursă — Withholding Tax Refund Application (Romania) pre-filled
Tax Reclaim fills Cerere de restituire a impozitului reținut la sursă — Withholding Tax Refund Application (Romania) with your dividend data so you can file it in minutes.
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