Is SPV mandatory for my Romanian company?

In practice, yes. SPV is where declarations are filed and where ANAF sends official communication to companies. A Romanian SRL operating without SPV access is effectively unable to file or to receive notices — which is why setting up access is one of the first steps after incorporation.

How do I get access to SPV?

Access is certificate or credential based: it is tied to an identified person or their electronic signature, enrolled with ANAF for the company. The exact enrolment options and steps change from time to time, so treat the current ANAF instructions as the reference — your accountant normally handles the setup.

If my accountant has SPV access, why should I keep my own?

Because the access is your company's lifeline to the tax authority, not the accountant's property. With your own access you can independently verify filings and notices, and if you ever change accountants you are never locked out of your own tax affairs during the handover.

What happens if nobody reads the messages in SPV?

Official communication in SPV counts as delivered whether or not anyone reads it. Deadlines attached to notices run regardless. An unmonitored SPV is how companies discover problems as penalties — monitoring it is a standard part of a proper accounting service.

What is SPV? Romania's online tax portal explained

SPV (Spațiul Privat Virtual) is ANAF's private virtual space — how access works, why your company needs it, and who should hold the keys.

Last reviewed: 7 August 2026 · Conion, CECCAR member firm

The short answer

SPV (Spațiul Privat Virtual — the private virtual space) is the online portal of ANAF, the Romanian tax authority. All tax filings and official communication happen there: declarations go in, notices and tax certificates come out. Access is certificate or credential based. Your accountant needs it to work — and you, as owner, should keep your own access too.

Almost everything described elsewhere on this site — declarations, e-Factura, official notices — physically happens inside SPV. Here is what the portal does and who should hold the keys.

What happens inside SPV

Function	What it means for you
Tax declarations	Every periodic declaration your company owes is filed here electronically.
Official notices	ANAF communicates decisions, requests and assessments here — this replaces paper mail.
Tax position	Your company's balance with the tax authority — what is owed, what is paid — is visible here.
Tax certificates	Certificates (such as proof of no outstanding debts) are requested and issued through the portal.
e-Factura	The e-invoicing flows run through the same ANAF infrastructure — SPV access and e-invoice access travel together.

The practical consequence: SPV is not an optional convenience. A notice delivered there is legally delivered, and its deadlines run whether or not anyone logs in.

How access works

Access is granted to identified persons, based on a qualified electronic certificate or on credentials, enrolled with ANAF for the company. The exact enrolment procedure and options change from time to time, so the current ANAF instructions are the reference — at the review date, the reliable generalisation is simply that access is personal, certificate or credential based, and must be set up deliberately. For a new company, it is one of the first administrative steps; your accountant normally drives it.

Who should hold access

Your accountant — mandatory in practice: filing declarations, monitoring notices and running e-Factura all require it.
You, the owner — strongly recommended: independent visibility of filings, notices and your tax balance, without asking anyone.
Never only one person — if access exists solely through a single accountant, your company is one relationship away from being locked out of its own tax affairs.

The owner-access point matters most for foreign founders, who cannot walk into a tax office to fix things. Keeping your own access costs nothing ongoing and turns every future dispute, audit or handover from a crisis into a formality. How this fits the wider remote setup is covered in our guide to accounting for foreign-owned companies.

When you switch accountants

SPV access is one of the classic handover failure points. The old firm holds the access, the relationship sours, and the company spends weeks unable to see its own filings while notices keep arriving. A clean takeover transfers and tests SPV and e-Factura access as an explicit checklist step — which is exactly how our switch-accountant process runs it. If you already hold your own access, this step becomes trivial; if you do not, set it up before you need it.

Frequently asked questions

Is SPV mandatory for my Romanian company?: In practice, yes. SPV is where declarations are filed and where ANAF sends official communication to companies. A Romanian SRL operating without SPV access is effectively unable to file or to receive notices — which is why setting up access is one of the first steps after incorporation.
How do I get access to SPV?: Access is certificate or credential based: it is tied to an identified person or their electronic signature, enrolled with ANAF for the company. The exact enrolment options and steps change from time to time, so treat the current ANAF instructions as the reference — your accountant normally handles the setup.
If my accountant has SPV access, why should I keep my own?: Because the access is your company's lifeline to the tax authority, not the accountant's property. With your own access you can independently verify filings and notices, and if you ever change accountants you are never locked out of your own tax affairs during the handover.
What happens if nobody reads the messages in SPV?: Official communication in SPV counts as delivered whether or not anyone reads it. Deadlines attached to notices run regardless. An unmonitored SPV is how companies discover problems as penalties — monitoring it is a standard part of a proper accounting service.