my Business in Romania is not registered as a VAT-payer, however I need to do a one-off transaction with a company from the EU. Normally I would need to register my Business in Romania as VAT payer - but here's an alternative: the special VAT code for intra-EU transactions. After getting this special VAT code, I will pay VAT 19% in Romania on the intra-EU transaction, however I will not be registered as a full VAT payer in relation to my transactions with other companies from Romania https://www.piroi.eu/my-business-in-romania/start/tax-details/getting-the-vat-code/the-special-vat-code