Server rental from a non-resident in the EU

Question:

A Romanian company contracts a service for renting a virtual server from an EU resident company, for which it receives a monthly invoice. The contracting of the service is made automatically on a site, without human intervention, providing logging data as soon as the payment of the ordered services has been made (payment is made automatically by the company card).

Is the Romanian company obliged to calculate a tax on the incomes of non-residents if it does not receive a residence certificate from the supplier resident in the EU? But if the certificate of fiscal residence is received from the supplier, scanned by e-mail, is it valid if an authorized translation is made?