The publication of the Technical Norms regarding the issuance of the certificate of deferral of VAT payment at customs, using the National Customs Decision System

On November 17, 2025, the Romanian Customs Authority published in the Official Gazette no. 1054 the Order for the approval of the Technical Norms regarding the issuance of the certificate of deferral of VAT payment in customs, using the National Customs Decision System (“DVN”).

Among the most important aspects, we highlight the following:

• The application for obtaining the certificate is submitted electronically through the DVN system, by the applicant or by an authorized representative;
• To submit the application, economic agents must obtain access to the DVN system (username and password) through the User Management Module (UMG);
• We remind you that, according to the conditions provided by the Order no. 3225/2020 for the approval of the Norms regarding the procedure for granting the certificate of deferral of VAT payment at customs, the necessary documents to accompany the application are the following:
  • copy of the document certifying the status of being registered for VAT purposes;
  • tax attestation certificate, in original;
  • self-declaration stating that in the last 6 months prior to the month in which the certificate is requested, they have made imports from third territories and states, with a cumulative value of at least 50 million RON;
  • self-declaration stating that they are not in a state of insolvency, reorganization, or judicial liquidation;
  • self-declaration stating that they do not have outstanding budgetary obligations.
• Through the DVN system, the following can also be performed:
  • submission of information and/or supporting documents for the corresponding modification request; these will be processed within 30 days;
  • viewing the status of the application;
  • modifying the information contained in the certificate;
  • communicating with the Romanian Customs Authority.
• Certificates issued on paper before the implementation of the DVN system remain valid for the specified period.

What does this mean for you?

We recommend that you analyze the requirements for accessing the DVN in order to timely request the certificate for deferral of VAT payment at customs.

The EY team is available for further details regarding the above.