The registered office
The registered office is the company’s official address recorded in the Trade Register. It identifies the company legally and is usually where official correspondence is received. The right to use the premises must be evidenced and kept valid.
- It can exist even if no activity is carried out at the address.
- A change of address must be registered with ONRC.
- Activities carried out at the registered office must be declared and authorised, where applicable.
Business location
A business location is a secondary establishment where the company actually operates: a shop, office, workshop, warehouse or other premises. It must be registered and authorised for the activities carried out there, and in certain circumstances local tax obligations or ANAF registration may also arise.
- A company may have several business locations.
- A valid right to use each premises is required.
- Employees and activities at the location may require additional formalities.
The tax domicile
The tax domicile is the address used by the tax authority to administer the taxpayer. For legal entities, it is generally the registered office or the place where administrative management and effective control are exercised, if these are not carried out at the declared office.
- It is not always synonymous with the registered office.
- It may determine the competent tax authority and where certain documents are served.
- If actual circumstances differ from the declared information, tax details must be assessed and updated.
Official sources
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This is general information. The AZALL team can check your documents, activity and applicable tax regime before you make a decision.