A method and device for transmitting and receiving signals in a wireless communication system according to an embodiment of the present invention receive Random Access Channel (RACH) configurations, and transmit random access preambles on a specific RACH occasion (RO) on the basis of the RACH configurations. The number of reference points in a cell is derived on the basis of the number of the RACH configurations, and the reference points can have respective initial Timing Advance (TA) values for the RACH process.