Regaining the VAT code takes longer than getting it in the first place, because the tax inspectors are more alert to potential irregularities, even if the initial loss of the VAT code has just been the result of a missed deadline. Therefore, the best thing to do is to keep good hold of the VAT code once obtained: I must not lose it 😊 If, however, I manage to lose it, getting it back is not impossible: it just involves some additional steps and documents

https://www.piroi.eu/my-business-in-romania/start/tax-details/getting-the-vat-code/regaining-the-vat-code-after-losing-it