VAT refund
VAT Refund in Romania: How Companies Get VAT Back in 2026
How a Romanian VAT-registered company, an EU business and a non-EU business get Romanian VAT back, with ANAF's terms, its audits and the 2026 change.
By Mihai Dumitrescu, VAT and tax compliance lead · Reviewed by Ioana Marinescu, Accounting and reporting client lead · Updated 16 October 2026
Rules as in force on 14 October 2026.
A Romanian VAT refund starts with the purchase invoices of a period: the input VAT on them builds the balance a company claims back.
A Romanian VAT-registered company reclaims excess input VAT by ticking form 300's refund box for a balance above 5,000 lei. ANAF decides within 45 days, or 90 with an audit, longer if it requests more evidence; it audits first claims after registration unless the claimant is a large or medium taxpayer. Unregistered EU and non-EU businesses follow other procedures.
The floor sits in art. 303(7) of the Fiscal Code; the 45 and 90 day terms and the first-claim audit sit in art. 77 and 169(3)(d) of the Fiscal Procedure Code. This guide is for owners of a Romanian SRL or branch, and for foreign businesses that carry Romanian VAT on their costs.
It covers the four main business routes to a Romanian VAT refund, ANAF's terms and audits, and the change made by ANAF Order 1123/2026, as the law stands on 14 October 2026. Where the claim is to be prepared inside an accounting contract, the VAT registration page describes that work. The guide states the law; it does not say which route or option suits a reader.
Who can get a VAT refund in Romania? Four main business routes and one tourist scheme
Romanian law gives a business four main routes to get VAT back. Each one is defined by the claimant's legal position: whether it is registered for VAT in Romania, and whether it is established in the EU.
- Route A applies to a company registered for VAT in Romania whose deductible VAT exceeds its output VAT in a period. It claims the negative balance on its own VAT return (art. 303 Fiscal Code).
- Route B applies to a business established in another EU member state that is not registered, and not obliged to register, for VAT in Romania (art. 302(1)(a)).
- Route C applies to a business established outside the EU and not registered in Romania, where reciprocity exists (art. 302(1)(b)).
- Route D applies to a Romanian VAT-registered company that paid VAT in another member state and wants to reclaim Romanian VAT's foreign counterpart (art. 302(2)).
Tax-free shopping by travellers not established in the EU is a different scheme with its own conditions (art. 294(1)(b)). It is not a business refund, and it has a short section of its own further down.
Five ways VAT comes back from Romania
Registered for VAT in Romania or not; established in the EU or not.
Registered in Romania
deductible VAT above output VAT
- Route Aart. 303negative balance on form 300
Not registered, established in the EU
not obliged to register in Romania
- Route Bart. 302(1)(a)claim on its own state's portal
Not registered, outside the EU
where reciprocity exists
- Route Cart. 302(1)(b)form 313 through a representative in Romania
Registered in Romania, VAT paid elsewhere
VAT paid in another member state
- Route Dart. 302(2)form 318 through ANAF
Not a business refund: a traveller not established in the EU buys tax-free (art. 294(1)(b)).
How does a Romanian VAT-registered company claim a refund?
Route A covers an SRL, a branch, or a non-resident registered for VAT in Romania through a fiscal representative, in any period where its deductible VAT is larger than the VAT it collected. A company that buys before it sells is the plainest case: it carries input VAT and has little or no output VAT to set it against.
The negative balance and the refund box on form 300
When deductible VAT exceeds collected VAT in a reporting period, the excess is the sumă negativă a taxei, the negative VAT amount (art. 303(1) Fiscal Code). The right of deduction is exercised even where no VAT was collected (art. 301(4)), so a company with no sales yet can carry a balance.
The refund is requested by ticking the box on the decont de taxă, the VAT return; the return is itself the refund request (art. 303(7)). The model in use is form 300 under OPANAF 174/2026 (ANAF list of tax forms).
Monthly or quarterly, and the 25th
Form 300 is due by the 25th of the month after the period ends (art. 323(1) Fiscal Code). The period is the quarter for a company whose turnover in the previous year did not exceed EUR 100,000 and which made no intra-EU acquisitions of goods; otherwise it is the month (art. 322(2)). A quarterly filer therefore claims four times a year at most. The other statements a VAT payer files, and their dates, are set out in the guide on which VAT returns a Romanian company files and by when.
A late return is not refunded
A refund return filed after the legal deadline is not refunded. Its negative amount moves into the return of the next period (art. 169(5) Fiscal Procedure Code), and since Order 1123/2026 the late return also goes to the ex officio correction of material errors (pt. 33(2^1) of the refund procedure). The balance survives; the refund of that return does not.
The rate behind the figures
The VAT on a company's purchases, and so its balance, is charged at 21% standard or 11% reduced, the rates in force since 1 August 2025 (art. 291 Fiscal Code; Law 141/2025). The former standard rate of 19% applied from 1 January 2017 to 31 July 2025 (ANAF Brașov table on Law 141/2025).
VAT in Romania: the two rates in force, the 11% list, registration and the filing calendar of a Romanian company.
Is there a minimum? The 5,000 lei floor, carrying forward and withdrawing
Yes. A negative balance of 5,000 lei or less cannot be refunded: it is carried forward compulsorily into the return of the next period (art. 303(7) Fiscal Code). Only a balance above 5,000 lei can be claimed back in money, and small balances keep accumulating from return to return until they pass the floor.
Refund or carry forward
Above the floor, the company chooses on the return itself. It ticks the refund box, or it leaves the box empty and carries the balance into the next return (reportare, carrying forward). Both are lawful under art. 303(7). Which one serves a given company is a judgement this guide does not make: the article gives the choice to the company.
Withdrawing a refund request
A company that has ticked the box may change its position. It notifies ANAF that it renounces the refund request, and it may do so up to the date the refund decision is communicated to it (art. 303(8) Fiscal Code). After that date the decision stands.
Late deduction and the five-year limit
Input VAT that was not deducted in its own period is not forfeited at once. It may be deducted through a later return, within the limitation period set by the Fiscal Procedure Code (art. 301(2) Fiscal Code). The right to a refund itself lapses 5 years from 1 January of the year after the one in which it arose (art. 219(1) Fiscal Procedure Code).
When does ANAF audit a VAT refund before paying it?
The general rule favours the company: a refund return filed on time is paid first and audited afterwards, in an inspecție fiscală ulterioară, a later tax audit (art. 169(1) Fiscal Procedure Code). Listed grounds reverse the order and send the claim to an inspecție fiscală anticipată, an advance tax audit, before any money is paid.
| Situation | What ANAF does | Where |
|---|---|---|
| Return filed on time, no ground below | refunds first, audits afterwards | art. 169(1) Fiscal Procedure Code |
| First refund claim after VAT registration (taxpayers other than large and medium) | advance audit before payment | art. 169(3)(d) Fiscal Procedure Code |
| First claim after re-registration under art. 316(12) Fiscal Code | treated as a first claim | pt. 58(3) of the procedure (Order 1123/2026) |
| Any claim filed before the first claim's decision is communicated | advance audit | pt. 58(4) of the procedure (Order 1123/2026) |
| Balance built over more periods than are used in 12 months | advance audit (taxpayers other than large and medium) | art. 169(3)(e) Fiscal Procedure Code |
| Offences recorded in the cazier fiscal (tax record) | advance audit, for every taxpayer | art. 169(2)(a), (3)(a) Fiscal Procedure Code |
| A later audit found differences above 10% of the refund and at least 50,000 lei | counts as a risk of an undue refund | art. 169(4)(c) Fiscal Procedure Code |
| Risk situations set by order of ANAF's president | the statutory basis of Annex 6 | art. 169(4)(d) Fiscal Procedure Code |
| Ordinary claim screened against Annex 6 | risk found: advance audit; no risk found: refund decision | pt. 60(1)-(4) of the procedure; pt. 50 for large and medium taxpayers |
| Scope of an advance audit | only the periods whose operations built the balance | art. 169(9) Fiscal Procedure Code |
The first claim after registration or re-registration
The first return with a refund option filed after VAT registration is decided only after an advance audit, for every taxpayer other than a large or medium one (art. 169(3)(d)). Since Order 1123/2026, the first claim after a re-registration under art. 316(12) Fiscal Code counts as a first claim as well (pt. 58(3) of the procedure). A company bought as an existing Romanian SRL from stock whose VAT code is restored by re-registration therefore makes a first claim again.
Claims filed before the first decision
A new company that files monthly can have several claims queued behind the first one. Each claim filed before the decision on the first claim is communicated is also decided after an advance audit (new pt. 58(4) of the procedure).
The other grounds in the Fiscal Procedure Code
Art. 169 holds further grounds of its own. A balance built up over more periods than a company uses in 12 months goes to an advance audit, for taxpayers other than large and medium ones (art. 169(3)(e)). So does a claim from a company with offences recorded in its cazier fiscal, the tax record (art. 169(2)(a), (3)(a)).
Art. 169(4)(c) treats as a risk of an undue refund the case where a later audit found differences above 10% of the amount refunded and at least 50,000 lei. Art. 169(4)(d) lets ANAF's president set further risk situations by order.
The risk screening added in 2026
Order 1123/2026 used that power. Ordinary claims are now screened against the risk situations of a new Annex 6 to Order 352/2022, and a taxpayer found in one of them is proposed for entry in the baza de date specială, ANAF's special database of taxpayers at risk (pt. 60(2)). Where a risk is found, the claim goes to an advance audit; where none is found, ANAF issues the refund decision (pt. 60(1)-(4) of the procedure). Large and medium taxpayers are screened the same way (pt. 50).
What the audit covers
An advance audit covers only the periods whose operations generated the balance claimed (art. 169(9)). For a non-resident registered through a fiscal representative, the refund conditions are checked for both the non-resident and the representative (new pt. 37^1 of the procedure).
From our practice
For a newly registered company, the refund file is built for the advance audit before the box is ticked: the purchase invoices behind the balance, the contracts, and the evidence that the costs serve the taxable activity. The D390 and D394 statements are reconciled with the return first. Mihai Dumitrescu, VAT and tax compliance lead.
Route A step by step: from the return to the payment
The procedure in eight steps, with who acts at each one and the only times the law sets. A step for which no official time is published carries none.
The client sends the documents
Every purchase and sales document of the period reaches the accountant. No official time is published for this step; the return's deadline drives it.
The return is prepared
A CECCAR-registered accountant books the period and prepares form 300, ticking the refund box only for a balance above 5,000 lei, by the 25th of the following month.
ANAF screens the claim
Any ground in the table above sends the claim to an advance audit. A processing stage of the procedure takes up to 15 working days (pt. 39(2)).
Decision without an audit
Where no ground applies and no risk is found, ANAF issues the refund decision within 45 days of the request (art. 77(1) Fiscal Procedure Code).
Decision after an audit
The audit covers only the periods that built the balance. The decision comes within 90 days of the request, a term that lengthens where ANAF asks for further evidence, audit suspensions not counted; a small taxpayer's audit lasts at most 45 days.
Communication, offset, payment
The decision is communicated within one day of approval, through SPV for an enrolled company. ANAF offsets any arrears the company owes and pays the rest.
A later audit remains possible
A claim paid without an advance audit may be audited afterwards on risk analysis (art. 169(1)). No official time is published for that audit.
Interest, on request
If ANAF missed its term, the company asks for interest through its accountant or agent: 0.02% for each day of delay, from the day after the term.
law a term set by law or an official rule
the return and the screening
- 1
Documents of the period
Client; our accountant
- 2
Form 300 with the refund box
Our accountant
- law only above 5,000 lei
- law by the 25th of the following month
- 3
ANAF screening
ANAF
- law a processing stage up to 15 working days
Is a ground for an advance audit found?
No ground found
no risk found
- Refund decision45 dayswithin 45 days of the request
Ground found
first claim, claims before the first decision, Annex 6 risk, other art. 169 grounds
- Advance audit, then decision90 daysfrom the request; longer where ANAF asks for further evidence; suspensions not counted
after the decision
- 4
Decision communicated
ANAF, through SPV
- law within one day of approval
- 5
Offset of arrears
ANAF
- 6
Payment of the rest
ANAF
Term missed: interest of 0.02% a day, on request.
How long does ANAF take, and what happens if it is late?
ANAF's terms are set by statute, and they lengthen where ANAF asks for further evidence. They say how long ANAF may take on a claim, not how long a given claim will take, and the table gathers them in one place.
| Item | Term or rule | Where |
|---|---|---|
| Decision on a request | within 45 days of registration of the request | art. 77(1) Fiscal Procedure Code |
| Where the risk analysis calls for an audit | 90 days from registration; both terms lengthen where ANAF asks for further evidence; audit suspensions not counted | art. 77(2)-(6) Fiscal Procedure Code |
| Length of the audit | 45 days for small taxpayers; 180 days for large taxpayers, taxpayers with secondary premises and non-residents | art. 126(1)(a), (c) Fiscal Procedure Code |
| Processing stage | up to 15 working days from filing, or from the decision correcting material errors | pt. 39(2) of the procedure |
| Communication of the decision | within one day of approval; through SPV for an enrolled company | pt. 71(1), 43(3) of the procedure |
| Offset | arrears offset first; the rest is paid | art. 168(8) Fiscal Procedure Code |
| Start of interest | the day after the term expires, on the taxpayer's request | art. 182(1) Fiscal Procedure Code |
| Interest rate | 0.02% for each day of delay | art. 174(5), applied by art. 182(4) Fiscal Procedure Code |
| Representation | through an împuternicit, an agent under a power of attorney | art. 18(1) Fiscal Procedure Code |
The statutory terms
A refund request is decided within 45 days of its registration (art. 77(1) Fiscal Procedure Code). Where the risk analysis calls for an audit, the term is 90 days from registration, and the days the audit is suspended are not counted (art. 77(5)-(6)). Both terms lengthen where ANAF asks for further evidence from the company, from third parties or from foreign tax authorities (art. 77(2)-(4), applied to the audit term by art. 77(5)). The audit itself lasts at most 45 days for a small taxpayer, and 180 days for a large taxpayer, a taxpayer with secondary premises of any size, or a non-resident (art. 126(1)(a), (c)).
Inside the procedure, a processing stage runs up to 15 working days, against 5 before Order 1123/2026 for claimants outside ANAF's special risk database (pt. 39(2); ANAF Brașov table on Order 1123/2026). ANAF's specialised department (compartimentul de specialitate) communicates the decision within one day of approval, through SPV (Spațiul Privat Virtual, ANAF's online taxpayer account) for an enrolled company (pt. 71(1), 43(3)).
Offset against tax the company owes
A refund is paid only after compensation. Where the company owes tax, ANAF first offsets the arrears against the approved amount and pays only what remains (art. 168(8) Fiscal Procedure Code). A company with open tax debts can therefore receive less than its decision shows, or nothing at all.
Interest when ANAF misses the term
When ANAF misses its term, the company is owed interest from the day after the term expires (art. 182(1) Fiscal Procedure Code), at 0.02% for each day of delay (art. 174(5), applied to refunds by art. 182(4)). The interest is not paid automatically: it is granted on the company's request, which its accountant or agent files for it.
Want your refund claim and its file prepared? CECCAR-registered accountants prepare form 300 and the evidence behind it inside the accounting contract.
What changed with ANAF Order 1123/2026?
ANAF Order 1123/2026 amended Order 352/2022, the procedure ANAF follows on refund claims. It was published in Monitorul Oficial, the Official Journal, no. 823 of 28 September 2026, and applies from the refund returns for August 2026 (art. III(1) of the order; ANAF Brașov before-and-after table on Order 1123/2026). The table sets the ten changes against the text they replaced.
| Point of the procedure | Before Order 1123/2026 | From Order 1123/2026 |
|---|---|---|
| pt. 58(3), what is a first claim | the first claim after initial VAT registration (art. 169(3)(d) Fiscal Procedure Code) | also the first claim after re-registration under art. 316(12) Fiscal Code |
| pt. 58(4), new | no rule | every claim filed before the first claim's decision is communicated is decided after an advance audit |
| art. 2^1 and Annex 6 of Order 352/2022, new | risk grounds of art. 169(4)(a)-(c) only | risk situations listed in a new Annex 6 |
| pt. 50 and 60 | earlier text, replaced | ordinary claims screened against the risk situations: risk found, advance audit; no risk, refund decision |
| pt. 39(2) | stage finished within 5 working days of filing (15 for taxpayers in the special risk database) | stage finished within 15 working days of filing or of the decision correcting material errors |
| pt. 43(3) and 71(1), new | no rule | decision communicated within one day of approval, through SPV to an enrolled company |
| pt. 33(2^1), new | no rule | a refund return filed late goes to ex officio correction of material errors |
| pt. 79 | earlier text, replaced | VAT code cancelled by ANAF of its own motion during the procedure, on a ground of art. 316(11)(a), (c)-(e) or (h) Fiscal Code: the procedure ends; at the company's request the balance may go into the first return after re-registration |
| pt. 37^1, new | no rule | non-resident registered through a fiscal representative: the checks cover both |
| pt. 82^1, new | no rule | business established outside Romania whose code is cancelled: the pending balance is refundable if it declares it stopped economic activity in Romania |
Which claims the new rules apply to
The order reaches back to claims already filed. It applies to claims pending on the date it entered into force, except those already sent to the advance audit (art. III(2) of the order). A pending claim that was still waiting for screening on that date is decided under the new rules, as is every refund return for August 2026 onwards.
For a new company the main effect is that the first claim, and every claim filed before it is decided, waits for an advance audit (art. 169(3)(d); pt. 58(4)), each within the 90-day term of art. 77(5), which lengthens where ANAF asks for further evidence.
What happens to a pending refund if the VAT code is cancelled?
If ANAF cancels a company's VAT code of its own motion, on one of the grounds of art. 316(11)(a), (c)-(e) or (h) Fiscal Code, while a refund procedure is open, the procedure ends. The negative amount in that return is no longer decided under it, but at the company's request it may be carried into the first VAT return the company files after it is registered again (pt. 79 of the procedure, as amended by Order 1123/2026).
A business established outside Romania whose code is cancelled has a further route: it may still get the pending balance back if it declares that it has stopped economic activity in Romania (new pt. 82^1). A code is cancelled, among other grounds, when no VAT return is filed for 6 months or 2 quarters (art. 316(11)(d) Fiscal Code). After re-registration, the next refund claim is a first claim again, with the advance audit described above (pt. 58(3)).
Fiscal Inactivity in Romania: the grounds on which ANAF declares a company inactive or cancels its VAT code.
How does an EU business without a Romanian VAT number reclaim Romanian VAT?
A business established in another EU member state that carries Romanian VAT on its costs may reclaim it from Romania without registering there (art. 302(1)(a) Fiscal Code; norms pt. 72), under the EU refund directive. The Romanian norms set the conditions, the minimums and ANAF's terms.
Who qualifies
The claimant is a taxable person established in another member state that, during the refund period, is not registered and is not obliged to register for VAT in Romania (norms pt. 72(1)(b)). A business registered for VAT in Romania uses route A instead. Whether a business holds a Romanian code, its own or a supplier's, can be confirmed by checking a Romanian VAT code on VIES.
Claim, minimums and documents
- Filed electronically on the portal of the claimant's own member state (norms pt. 72(6)).
- Due by 30 September of the year after the refund period (pt. 72(17)).
- At least EUR 400, in lei, for a claim of 3 months to under a year.
- At least EUR 50 for a claim covering a calendar year or its rest (pt. 72(18)-(20)).
- Invoice copies where the tax base is EUR 1,000 or more, or EUR 250 for fuel.
- Further information ANAF asks for supplied in Romanian (pt. 72(11), 72(13)).
Decision and payment
ANAF communicates its decision within 4 months of receiving the claim; where it asks for further information the term runs longer, up to 8 months from receipt where it asks for more information a second time. It pays an approved amount within 10 working days (norms pt. 72(21), (24), (25)). Payment is made in lei into a bank account in Romania or, at the claimant's request, in any other member state (pt. 72(26)). The claimant does not need a Romanian account to be paid.
Can a non-EU company reclaim Romanian VAT?
Yes, where reciprocity exists and the conditions of art. 302(1)(b) of the Fiscal Code and pt. 74 of its norms are met, among them a representative in Romania and the original invoices. Businesses that use the non-Union or import one-stop-shop schemes need no representative (pt. 74(5)).
Reciprocity and the representative in Romania
A business established outside the EU and not registered in Romania may reclaim Romanian VAT only where reciprocity exists: a business established in Romania would have the same right of refund under the laws of the claimant's country (art. 302(1)(b) Fiscal Code). The list of reciprocity countries is for the Ministry of Finance to publish (norms pt. 74(18)).
The claim is filed through a representative the business appoints in Romania for the refund (pt. 74(5)). That refund representative is jointly and severally liable with the claimant (pt. 74(6)). A non-EU business that must register for VAT in Romania is a different case, with a fiscal representative of its own: it is set out on the fiscal representation page.
Form 313, original invoices and the 9-month deadline
The claim is made on form 313, approved by OPANAF 3159/2017 (ANAF list of tax forms), with all invoices and import documents attached in original (norms pt. 74(7)(a)). It must reach the tax authority within 9 months of the end of the calendar year in which the tax became chargeable (pt. 74(10)). Copies do not meet the rule: the originals travel with the claim.
Decision, payment and the 10-year bar
ANAF issues its decision within 6 months of the date the claim is complete. Refunds are paid in lei into an account opened in Romania and named by the representative (norms pt. 74(12), (13)). A claim found fraudulent bars the business from every other refund for 10 years from the date it was filed (pt. 74(16)).
Can a Romanian company reclaim VAT paid in another EU country?
A Romanian company registered for VAT may reclaim VAT on imports and on purchases of goods and services made in another member state (art. 302(2) Fiscal Code; norms pt. 73). The claim is filed electronically on form 318, approved by OPANAF 2810/2016, through ANAF's portal, and ANAF forwards it to the member state that refunds. That state decides the claim under its own law.
The route is closed to a company under the small-enterprise exemption of art. 310 (norms pt. 73(15)(c)). A Romanian SRL that charges no VAT because it uses the exemption cannot reclaim VAT paid abroad this way.
The four refund routes side by side
The table puts the four routes next to each other, as at 14 October 2026. Each cell restates a rule from the sections above with its article; where Romanian law hands a point to another instrument or to another state, the cell names it.
| A. Romanian VAT-registered company | B. EU business, not registered in Romania | C. Non-EU business, not registered in Romania | D. Romanian company, VAT paid in another member state | |
|---|---|---|---|---|
| Legal basis | art. 303 Fiscal Code; art. 169 Fiscal Procedure Code | art. 302(1)(a) Fiscal Code; norms pt. 72 | art. 302(1)(b) Fiscal Code; norms pt. 74 | art. 302(2) Fiscal Code; norms pt. 73 |
| Who may claim | registered under art. 316, with a negative balance | not registered and not obliged to register in Romania during the period | established outside the EU, not registered; reciprocity required | registered under art. 316; not under the art. 310 exemption |
| Form and channel | form 300 with the refund box | electronic claim on its own state's portal | form 313, filed by a representative in Romania | form 318, electronic, through ANAF |
| Deadline | the 25th of the month after the period | 30 September of the year after the refund period | 9 months from the end of the calendar year the tax became chargeable | set by norms pt. 73(11) |
| Minimum | a balance above 5,000 lei | EUR 400 (3 months to under a year); EUR 50 (a calendar year or its rest) | set by norms pt. 74(11) | set by norms pt. 73(13)-(14) |
| Documents | the company's own records | invoice copies from EUR 1,000 of tax base (EUR 250 for fuel); further information in Romanian | original invoices and import documents | as the form 318 procedure sets it |
| Decision term | 45 days; 90 with an audit; both longer where ANAF asks for further evidence | 4 months; longer after a request for information, up to 8 after a second; payment within 10 working days | 6 months from the date the claim is complete | the refunding state, under its own law |
| Payment | after offset of arrears | in lei to a Romanian account, or in another member state on request | in lei into a Romanian account named by the representative | by the refunding state |
| Special risk | first-claim, pre-decision and screening audits | requests for information extend the decision term, up to 8 months after a second request | 10-year bar after a fraudulent claim; representative jointly and severally liable | closed under the small-enterprise exemption |
Tax-free shopping for travellers: not a business refund
Tax-free shopping is a separate scheme from the business refunds above. Goods carried in the personal luggage of a traveller not established in the EU are exempt from VAT (art. 294(1)(b) Fiscal Code) on three conditions. The goods leave the EU before the end of the third month after the month of purchase. The total value of the supply, VAT included, exceeds the lei equivalent of EUR 175. The invoice bears the endorsement of the customs office at the EU exit.
The shop that issued the invoice is the place to ask how, where and by whom the refund to the traveller is paid.
Who prepares the refund claim, and who may represent the company before ANAF?
Preparing form 300 with the refund option, the D390 and D394 statements and the bookkeeping behind them, inside an accounting contract, is work for experți contabili and contabili autorizați on CECCAR's register (OG 65/1994 art. 1, 6(a), 21(1)). A company may be represented before ANAF by an împuternicit, an agent under a power of attorney (art. 18(1) Fiscal Procedure Code).
Representation or advice sold as a business outside an accounting contract is tax consultancy, reserved to persons on the CCF register (OG 71/2001 art. 3(1)(e), 8(6)); practising it without registration is a criminal offence (art. 25(2)). On this site the refund claim is prepared inside the accounting contract by CECCAR-registered accountants, and no stand-alone tax advice is sold.
Sources
- Fiscal Code, Law 227/2015 with its methodological norms, ANAF consolidation to Law 170/2026: art. 291, 294, 301, 302, 303, 316, 322, 323; norms pt. 72, 73, 74 (ANAF), accessed 13 October 2026
- List of tax forms (Toate formularele): form 300 (OPANAF 174/2026), form 313 (OPANAF 3159/2017), form 318 (OPANAF 2810/2016) (ANAF), accessed 13 October 2026
- Before-and-after table on Law 141/2025: the former 19% standard rate (ANAF, Brașov regional office), accessed 13 October 2026
- Fiscal Procedure Code, Law 207/2015, ANAF consolidation to OUG 38/2026: art. 18, 77, 126, 168, 169, 174, 182, 219 (ANAF), accessed 13 October 2026
- Before-and-after table of Order 1123/2026 amending Order 352/2022, the VAT refund procedure, Official Journal no. 823 of 28 September 2026 (ANAF, Brașov regional office), accessed 13 October 2026
- OG 65/1994 on the accounting profession, text to 2017: art. 1, 6(a), 21(1) (Government of Romania, e-guvernare), accessed 13 October 2026
- OG 71/2001 on tax consultancy: art. 3(1)(e), 8(6), 25(2) (CCF), accessed 13 October 2026
Frequently asked questions
Why is our first VAT refund taking so long?
For a company other than a large or medium taxpayer, the first refund claim after VAT registration or re-registration is decided only after an advance tax audit (art. 169(3)(d) Fiscal Procedure Code; pt. 58(3) of the procedure). Claims filed before that decision are audited too. The term is then 90 days, longer where ANAF asks for further evidence.
Is there a minimum amount below which ANAF will not refund VAT?
Yes. A negative VAT balance of 5,000 lei or less cannot be refunded: art. 303(7) of the Fiscal Code carries it forward compulsorily into the return of the next period. Only a balance above 5,000 lei can be claimed by ticking the refund box on form 300, and a company may also carry a larger balance forward.
We filed the VAT return late. Do we lose the refund?
The balance is not lost, but that return is not refunded. A refund return filed after the legal deadline has its negative amount moved into the next period's return (art. 169(5) Fiscal Procedure Code), and since Order 1123/2026 it also goes to the ex officio correction of material errors (pt. 33(2^1) of the refund procedure).
ANAF owes us a refund but we also owe tax. What happens?
ANAF offsets first. Under art. 168(8) of the Fiscal Procedure Code a refund is paid only after compensation, so the arrears the company owes are set against the approved amount and only the remainder is paid out. The decision itself is communicated within one day of approval, through SPV for an enrolled company.
Does ANAF pay interest when a refund is late?
Yes, but only on request. When ANAF misses its legal term, interest runs from the day after the term expires (art. 182(1) Fiscal Procedure Code), at 0.02% for each day of delay (art. 174(5), applied to refunds by art. 182(4)). The company files the request itself, or through its accountant or an agent under a power of attorney.
What makes ANAF audit a refund before paying it?
For taxpayers other than large and medium ones, a first claim after registration or re-registration, or a balance built over more periods than are used in 12 months; any claim filed before the first decision; offences in the tax record; and risk situations, including the new Annex 6 (art. 169 Fiscal Procedure Code; pt. 58, 60 of the procedure).
Can a Romanian SRL take its excess VAT in cash, or only carry it forward?
Either, once the balance is above 5,000 lei. The SRL ticks the refund box on form 300 to claim cash, or leaves it empty and carries the balance into the next return (art. 303(7) Fiscal Code). A request can be withdrawn by notifying ANAF until the decision is communicated (art. 303(8)). The article leaves the choice to the company.
How long does ANAF take to decide a VAT refund?
The law sets terms, not a forecast: 45 days from registration (art. 77(1) Fiscal Procedure Code), or 90 with an audit, suspensions not counted, both longer where ANAF asks for further evidence (art. 77(2)-(6)). The audit lasts at most 45 days for a small taxpayer, and 180 days for large taxpayers, taxpayers with secondary premises and non-residents.
What changed with ANAF Order 1123/2026?
Published in Monitorul Oficial no. 823 of 28 September 2026, it amended the refund procedure of Order 352/2022 from the August 2026 refund returns. A re-registered company's first claim counts as a first claim, claims filed before the first decision are audited, ordinary claims face Annex 6 risk screening, one stage takes 15 working days, and decisions arrive through SPV.
Our VAT code was cancelled while a refund was pending. Is the money lost?
Not necessarily. If ANAF cancels the code of its own motion under art. 316(11)(a), (c)-(e) or (h), such as after 6 months or 2 quarters without returns, the procedure ends; on request, the balance may enter the first return after re-registration (pt. 79). A business established outside Romania may recover it by declaring its Romanian activity ended (pt. 82^1).
We are an EU company with no Romanian VAT number. How do we get Romanian VAT back?
Electronically, through your own member state's portal, by 30 September of the year after the refund period (Fiscal Code norms, pt. 72(17)). Minimums: EUR 400 for a claim of 3 months to under a year, EUR 50 for a full year. ANAF decides within 4 months, longer after an information request, at most 8 after a second.
We are a non-EU company. Can we reclaim Romanian VAT?
Only where reciprocity exists (art. 302(1)(b) Fiscal Code). The claim goes on form 313 through a representative in Romania, who is jointly and severally liable, with the original invoices, within 9 months of the end of the calendar year in which the tax became chargeable. ANAF decides within 6 months and pays in lei into an account in Romania.
Our Romanian SRL paid VAT in another EU country. Can it claim it back?
Yes, if the SRL is registered for VAT in Romania and is not under the small-enterprise exemption of art. 310 (art. 302(2) Fiscal Code; norms pt. 73). The claim is filed electronically on form 318, approved by OPANAF 2810/2016, through ANAF's portal, which forwards it; the member state that refunds then decides under its own law.
How long do we have to claim a VAT refund?
Input VAT not deducted in its own period may still go into a later return, within the limitation period (art. 301(2) Fiscal Code). The refund right lapses 5 years from 1 January of the year after the one in which it arose (art. 219(1) Fiscal Procedure Code). A refund return filed late is carried forward, not refunded.
I am a tourist. How does tax-free shopping work in Romania?
It is a separate scheme for travellers not established in the EU (art. 294(1)(b) Fiscal Code). Goods carried in personal luggage are exempt if they leave the EU before the end of the third month after the month of purchase, the total with VAT exceeds the lei equivalent of EUR 175, and customs endorses the invoice at the EU exit.
VAT Registration in Romania. Registration, returns and the refund claim, prepared inside the accounting contract by CECCAR-registered accountants: see the VAT registration page.