German stamps with overprints used in Romania during the occupation was overprinted in Berlin. Overprint proofs are only known on the Taxa de Plata stamps where the overprint was done in Bucharest.

A.  Unaccepted project
Based on the then definitive issue design, with MViR replacing the King´s head

B. Overprint proofs
The overprints described here were applied on 10 Bani fiscal stamps printed especially for this purpose in yellow-brown or blue-grey, imperforated. Each row of 10 stamps had 4 overprints of type a (Yvert&Tellier 14-17, Michel 6) and 4 overprints of type b (Yvert&Tellier 18-21, Michel 7) alternatively. The two last stamps in each row caried no overprint.
In each row:
Nr 1a + 2b  overprint Blue, Nr 3a + 4b overprint Yellow-brown, Nr 5a + 6b overprint Red, Nr 7a + 8b overprint Black.
By cutting these rows it is thus possible to obtain 8 different overprint proofs + 2 unsurcharged proofs.

C. Proofs for the stamps of the IXth army
Overprint "Gültig 9. Armee" in two lines, without frame, on timbre de ajutor, imperforated

Overprint "Gueltig 9. Armee" in one line and overprint M.V.I.R. (type b) below, together on an imperforated  fiscal stamp

Overprint "Gültig 9. Armee" in a frame (adopted type) on an imperforated fiscal stamp