In practice, many companies confuse the registered office with the tax domicile. Although both appear in official documents, the two concepts have different regulations and implications.

Registered office

• Official address of the company, included in the articles of association and registered with the Trade Register.
• Represents the company’s “identity house” in legal and commercial relations.
• Official correspondence and court summonses are sent here.

Tax domicile

• Address declared to the tax authorities (ANAF), relevant for determining tax obligations and the competent fiscal body.
• May coincide with the registered office or be different, if the company’s actual activity takes place elsewhere.
• This is the place where ANAF communicates notifications, summonses, and tax decisions.

Key difference:

• Registered office = Trade Register
• Tax domicile = ANAF

Why it matters for companies

• Failure to update the registered office may lead to annulment of documents and commercial sanctions.
• Failure to update the tax domicile may result in fines, loss of ANAF communications, the company being declared inactive, and blockages in relations with tax authorities.