VAT Romania Guide

Read our guide and find out everything you need to know about VAT in Romania, from registration to filing, and more.

Romania, with its burgeoning economy and strategic location in Eastern Europe, is becoming a key market for many international businesses. If you’re planning an expansion into the Romanian market, understanding the VAT regulations is crucial. Read our VAT Romania guide to learn more.

What is the Romanian VAT rate?

In Romania, VAT (Value Added Tax) is known as "Taxa pe Valoarea Adăugată" (TVA). The standard Romanian VAT rate is 19%, with two reduced rates of 9% and 5% for certain categories of goods and services.

Type of VAT	VAT Rate	Applicable Goods/Services
Standard VAT	19%	All other taxable goods and services.
Reduced VAT rate (1)	9%	Includes some foodstuffs, hotel accommodation, medical equipment for disabled persons, pharmaceutical products, and water supplies.
Reduced VAT rate (2)	5%	Includes books, newspapers, medicines, social housing, admission to cultural and sporting events, restaurants and catering services, take-away food, bars, cafes, nightclubs, and residential properties.
Zero rate VAT	0%	Intra-community supplies and international passenger transport.

Registering for VAT in Romania

Any business based in Romania with an annual turnover exceeding RON 300,000 must register for VAT and start charging and remitting VAT on taxable supplies.

In line with EU-wide rules introduced on July 1, 2021, the distance selling threshold in Romania is set at €10,000, the same as all other EU countries. If your annual cross-border sales exceed this amount, you store products in Romania, or are signed up to an FBA program (Fulfilled-by-Amazon) that includes Romania, you will need to register for VAT.

Businesses looking to register for VAT in Romania can do so at the Romanian tax office, the National Agency for Fiscal Administration (ANAF). Once all the requested documents have been submitted, it usually takes no more than two weeks to receive a Romanian VAT number.

Fiscal representative in Romania

Companies based outside the EU but selling in Romania are required to appoint a fiscal representative. This representative becomes jointly responsible for the company’s Romanian VAT compliance.

Romanian VAT return filing and penalties

The standard filing period in Romania is monthly, although businesses with an annual turnover of RON 500,000 or less can submit quarterly returns provided they have made no intra-community acquisitions. In all other cases, VAT returns are to be filed every month.

Romanian VAT return filings (for monthly and quarterly returns) are due on the 25th of the month following the reporting period, with any VAT due to be paid at the same time. Most taxpayers are required to submit returns electronically.

Failure to submit a VAT return on time could result in a fine of up to RON 5,000. Late payment of VAT attracts an additional penalty of 0.02% daily interest plus a 0.01% daily fine.

Romanian Intrastat declarations

Businesses, both resident and non-resident, need to submit Intrastat returns if their sales exceed specific thresholds. The threshold for arrivals is RON 1 million, and for dispatches, it's also RON 1 million. Intrastat declarations should be filed electronically by the 15th of the month. Missing or late submissions can lead to fines.

Reverse charge in Romania

The reverse charge mechanism in Romania is applied to certain categories of goods and services, transferring the VAT responsibility from the supplier to the recipient. This system applies to all intra-community acquisitions. When the reverse charge is applied, the recipient in Romania accounts for the VAT on their returns.

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