Reviewed & Updated September 2026
EIN for Romanian LLC Owners: Complete 2026 Application Guide
How Romanian founders get a US tax ID, and why Romania's CFC rules are built for companies, not individual owners
Quick Summary
- Country
- Romania
Fax and mail as backups
Fax reaches 855-215-1627 (from the US) or 304-707-9471 (from outside); mail routes through the Cincinnati service center. Both now typically run 4-6 weeks. The phone route saves a month or more compared to either.
Applying by phone from Romania
Call the IRS International EIN line at 267-941-1099, open 6am-11pm US Eastern Time. Calling from Romania works without issue — this line exists specifically for foreign applicants without a US SSN or ITIN. Budget 45-60 minutes for the full call including hold time. You'll confirm your entity's legal name, formation state and date, a short business description, and your name and Romanian address as the responsible party, receiving your EIN verbally before hanging up.
Line 7b: what to write instead of a CNP
Form SS-4's Line 7b asks for the responsible party's SSN, ITIN, or EIN. As a Romanian applicant, you write "Foreign" or "N/A" — the standard, expected entry that won't delay your application.
Why your LLC can't operate without an EIN
A US LLC's Articles of Organization prove it legally exists, but an EIN — the nine-digit federal tax ID the IRS assigns to the entity — is what makes it operational. Without one, no US bank will open an account for it, no payment processor will verify it, and no annual return can be filed. This has nothing to do with your Romanian CNP — the EIN identifies the business, not you.
Keeping your CP 575 confirmation letter safe
A CP 575 letter arrives by mail a few weeks after your call. If lost, the IRS won't reissue the original, but calling the same EIN line gets you a 147C verification letter that serves the identical purpose.
What this means if you own your US LLC personally
If you're a Romanian individual holding your US LLC in your own name rather than through a Romanian company, Romania's CFC attribution rules generally don't reach your situation at all — there's no separate Romanian taxpayer parent entity to trigger the CFC mechanism in the first place.
Romania's CFC rules and the scope that matters most
Romania implemented the EU's Anti-Tax Avoidance Directive through Government Emergency Ordinance No. 79/2017, effective January 1, 2018, introducing controlled foreign company rules into the Fiscal Code. Under these rules, a Romanian taxpayer includes in its taxable base its proportionate share of a controlled foreign company's non-distributed passive income — but the directive's own Article 1 defines its scope as applying to taxpayers subject to corporate tax. Like most EU member states implementing only the ATAD minimum standard, Romania's CFC rules target Romanian companies controlling a foreign subsidiary, not individuals who personally hold a foreign entity.
The micro-enterprise regime doesn't apply to your US LLC
Romania's popular micro-enterprise tax regime (1% flat rate on revenue, subject to declining thresholds through 2026) is specifically for Romanian-registered SRL companies — it has no bearing on a US LLC, which is a separate foreign entity taxed entirely under US and Romanian personal tax rules rather than Romania's corporate framework.
How your LLC's income actually gets taxed in Romania instead
As a Romanian tax resident, you're taxed on worldwide income under ordinary personal income tax rules. Profits your US LLC pays out to you, or that you draw from it, are assessed as your personal income under Romania's standard framework rather than through any CFC-style attribution — meaning the timing and rate depend on how and when you actually receive the money, not on when the LLC itself earns it.
The $25,000 US filing requirement, independent of your Romanian tax position
Regardless of how your LLC's income is treated in Romania, US rules separately require an annual Form 5472 alongside a pro forma Form 1120 for any foreign-owned single-member LLC, generally due April 15 (or October 15 with an extension). Missing this filing triggers a minimum $25,000 penalty regardless of profitability, and the EIN must already be issued before either form can be filed.
Requirements
| Requirement | Needed |
|---|---|
| US Social Security Number | |
| ITIN | |
| LLC formation documents | |
| Responsible party's Romanian address | |
| US registered agent address |
Costs
| Item | Cost |
|---|---|
| EIN Priority (bundled with Global Launch formation) | $99 |
| EIN Follow-up (LLC already formed) | $129 |
| DIY phone application | $0 (your time only) |
Who Should Choose
DIY phone application
Free, and manageable if you're comfortable with a 45-60 minute international call.
EasyBrise EIN Follow-up ($129)
For founders whose LLC is already formed and want the IRS call handled for them.
EasyBrise EIN Priority ($99, bundled)
For founders forming their LLC now who want the EIN done in the same workflow.
Comparison
| Method | Who Can Use It | Typical Time |
|---|---|---|
| Phone (267-941-1099) | Any foreign responsible party | 45-60 minutes |
| Fax | Foreign or US applicants | 4-6 weeks |
| Foreign or US applicants | 4-6 weeks | |
| Online IRS tool | US-based SSN/ITIN holders only | Not available to most Romanian founders |
Banking
Mercury
Popular with non-resident founders; requires US LLC + EIN; no US visit needed
Relay
Remote-friendly for non-residents; requires formed US entity
Frequently Asked Questions
More guides for founders in Romania
Or browse all formation guides by country.
Reviewed by EasyBrise Research Team · Updated September 2026
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