VAT
VAT in Romania in 2026: Rates, Registration and Filing Rules
Romania's VAT rates, the change from 19%, what the 11% rate covers, and how VAT attaches to a Romanian SRL.
By Mihai Dumitrescu, VAT and tax compliance lead · Reviewed by Ioana Marinescu, Accounting and reporting client lead · Updated 15 October 2026
Rules as in force on 14 October 2026.
Every Romanian invoice and receipt that carries VAT applies one of two rates in force since 1 August 2025: 21% or 11%.
Romania's VAT (taxa pe valoarea adăugată, TVA) is 21% standard and 11% reduced, both since 1 August 2025 under Law 141/2025 (art. 291(1) and (2) of the Fiscal Code). The 21% rate replaced the former 19%. A company with annual turnover up to 395,000 lei may stay exempt under art. 310.
This guide is for owners of a Romanian SRL and for foreign businesses that sell into Romania. It sets out the rates and their dates, the registration ceiling, the VAT number, the returns, imports and the EU rules, each with its article. Where the next step is the filing itself, the service page on registering your SRL for VAT with ANAF covers it. The guide states the law; it does not say which VAT regime suits a reader.
What is the VAT rate in Romania in 2026?
The standard VAT rate in Romania is 21% (art. 291(1) Fiscal Code). It applies to every taxable supply that is neither exempt nor on the reduced-rate list. The reduced rate is 11% (art. 291(2)), and it is the only one. Both rates apply since 1 August 2025, set by Law 141/2025, published in Official Journal no. 699 of 25 July 2025 (ANAF Brașov guidance on the 2025 rate change).
Professional services, such as company formation and accounting, bear 21%: no item of the closed art. 291(2) list covers them. EU law allows a Member State up to two reduced rates, and Romania applies one (the EU frame sets out the rule).
Is Romania's VAT 19% or 21%? How the rates changed
It is 21%. The 19% rate applied from 1 January 2017 to 31 July 2025 under the old art. 291(1)(b) of the Fiscal Code; during 2016 the rate was 20%. Law 141/2025, published in Official Journal no. 699 of 25 July 2025, raised the standard rate to 21% from 1 August 2025 (ANAF Brașov before-and-after table on Law 141/2025). A page or a tool that still prints 19% as the current rate, a 9% reduced rate or a 300,000 lei ceiling is out of date.
| Period | Standard rate | Reduced rate(s) | Act and article |
|---|---|---|---|
| 1 January to 31 December 2016 | 20% | as the 2016 text of art. 291(2) set them | old art. 291(1)(a) Fiscal Code |
| 1 January 2017 to 31 July 2025 | 19% | 5% and 9% before 1 August 2025 (most of their items moved to 11%, some to 21%) | old art. 291(1)(b) Fiscal Code |
| From 1 August 2025 | 21% | 11%, the only reduced rate | art. 291(1), (2) Fiscal Code as amended by Law 141/2025 (Official Journal no. 699 of 25 July 2025) |
| 1 August 2025 to 31 July 2026 only | not applicable | 9% for one home pre-contracted before 1 August 2025; ended | Law 141/2025 art. III(1) |
| From 1 August 2025 | some former reduced-rate items moved up to 21%, among them veterinary medicines and food supplements | not applicable | ANAF Brașov guidance on art. 291(2)(a), (b) |
The former 5% and 9% rates
On 1 August 2025 most items taxed at 5% and at 9% moved to the single 11% rate. Others went up to the standard 21% from that date, among them veterinary medicines and food supplements (ANAF Brașov guidance on Law 141/2025).
The transitional 9% for housing, now ended
Law 141/2025 art. III(1), printed under art. 291 in the Fiscal Code consolidation, let a buyer with a contract signed before 1 August 2025 acquire one home at 9% between 1 August 2025 and 31 July 2026 inclusive. That window has closed: on 14 October 2026 Romania has no 9% rate.
What is taxed at the reduced 11% rate?
The art. 291(2) list is closed: a supply on it is taxed at 11%, and anything outside it that is not exempt is taxed at 21% (art. 291(2) Fiscal Code). The main items, with their letter in the article:
| Item | Where in art. 291(2) | Note |
|---|---|---|
| Human medicines | letter (a) | veterinary medicines are at 21% |
| Food and drink for human and animal consumption, live domestic animals and birds | letter (b) | four exclusions stay at 21% |
| Water supply and sewerage | letter (c) | services |
| Fertilisers and pesticides | letters (e), (f) | supplies |
| School books, books, newspapers and magazines | letter (g) | in print or electronic form |
| Access to museums and monuments | letter (h) | services |
| Firewood | letters (i), (j) | supplies |
| Heating | letter (k) | in the cold season |
| Social-policy housing | letter (l) | supplies |
| Hotel accommodation and camping | letter (m) | including land laid out for camping |
| Restaurant and catering services | art. 291(2) | services |
What stays at 21% inside the food and medicine items
Letter (b) excludes four groups, which stay at 21%: alcoholic drinks; soft drinks of NC code 2202; foods with added sugar whose total sugar content is 10 g or more per 100 g of product, infant milk powder excepted; and food supplements (art. 291(2)(b), points 1 to 4). Veterinary medicines fall outside letter (a) and also bear 21%.
Romania VAT calculator: adding or removing 21% and 11%
The calculator below takes an amount in lei, a direction and one of the two rates in force, 21% or 11%. The arithmetic is the same by hand:
- Adding VAT: net amount x 1.21 = gross amount (x 1.11 at the reduced rate).
- Removing VAT: gross amount / 1.21 = net amount (/ 1.11 at the reduced rate).
- The VAT itself is the gross amount minus the net amount.
As an illustration, 100 lei net is 121 lei gross at 21%, with 21 lei of VAT, and 121 lei divided by 1.21 gives the 100 lei back. At 11%, 100 lei net is 111 lei gross. The 11% rate applies only to the items of the art. 291(2) list above.
Does Romania have a sales tax? VAT, exemptions and exports
Romania has no separate sales tax. The consumption tax is VAT, governed by Title VII of the Fiscal Code, Law 227/2015. It is charged at each stage of a supply chain, and a VAT-registered business deducts the VAT it paid on its own purchases, so the tax rests with the final consumer. Searches for a 'Romania sales tax' or a 'Romania VAT tax' point to this one tax. Some supplies are exempt, and the Fiscal Code sorts them into two kinds.
Exempt without deduction
Art. 292(1)(a) opens the list of exemptions without the right to deduct with hospital and medical care and the operations closely linked to them; dental, education, financial, insurance and property items follow in the same article. A business supplying them charges no VAT and cannot deduct the input VAT on what it buys for them.
Exempt with deduction: exports
Supplies of goods dispatched or transported outside the European Union by the supplier, or by another person on its behalf, are exempt under art. 294(1)(a). This exemption keeps the right to deduct: the exporter charges no VAT on the sale and still recovers the VAT on its inputs.
Who must charge VAT in Romania? The 395,000 lei ceiling
A company whose annual turnover does not exceed 395,000 lei may use the small-enterprise exemption (regim special de scutire pentru întreprinderile mici), art. 310(1) Fiscal Code. The ceiling was 300,000 lei until OG 22/2025, published in Official Journal no. 806 of 29 August 2025, raised it from 1 September 2025 (ANAF Cluj-Napoca notice on OG 22/2025). An exempt company shows no VAT on its invoices and deducts none, art. 310(10)(b).
After formation: where does the SRL stand?
Under 395,000 lei
exempt, art. 310(1)
- No VAT on invoicesart. 310(10)(b)and no deduction
- Opt in at any timeart. 310(3)leads to normal registration
Exempt, trading with the EU
EU services or intra-EU purchases
- The art. 317 code firstart. 317(1)not a normal VAT payer
- Reverse chargeart. 307(2)on services bought from abroad
Ceiling crossed
the crossing transaction is taxed
- Apply by that dateart. 310(6)request for registration under art. 316
- Otherwise ex officioart. 310(6^1)(a)from the date the ceiling was crossed
Registered
RO prefix, art. 318(1)
- Risk analysisart. 316(9)no term set
- Month or quarterart. 322the VAT period
- Form 300 and paymentart. 323(1), 326(1)by the 25th of the month after the period
The day the ceiling is crossed
- The crossing transaction is taxed. The normal VAT regime applies from the date the ceiling is exceeded, starting with the transaction that takes turnover over 395,000 lei.
- The company applies by that date. Art. 310(6) requires the request for VAT registration under art. 316 no later than the date on which the ceiling is crossed.
- ANAF registers a company that does not apply. Under art. 310(6^1)(a), ANAF registers it for VAT ex officio, with effect from the date the ceiling was crossed.
- Periods and returns begin. From registration the company files and pays VAT by period, monthly or quarterly, as the filing section below sets out. The text gives no grace period.
Registering voluntarily below the ceiling
A company under the ceiling may opt for the normal VAT regime at any time, art. 310(3). Whether opting in suits a given business is a question this guide leaves open: the article gives the choice to the company.
Leaving VAT after the 2025 ceiling change
A company that registered for VAT by 1 September 2025 only because it had passed the old 300,000 lei ceiling may ask to be deregistered, provided its turnover has not passed 395,000 lei by the date of the request; a company set up before 2025 must also have stayed under the old 300,000 lei ceiling in the previous year. Under OG 22/2025 art. III the request is filed between the 1st and the 10th of the month after its VAT period, the cancellation runs from the date the decision is communicated, and the last form 300 is due by the 25th of the month after that date (ANAF Cluj-Napoca notice).
Want the VAT registration and the returns handled? CECCAR-registered accountants file them for your SRL inside the accounting contract.
How does a Romanian company get a VAT number?
VAT registration (înregistrarea în scopuri de TVA) is requested at ANAF. A company that expects to exceed the ceiling, or that opts in below it, requests it before its first operation, art. 316(1)(a) Fiscal Code.
Registration with the formation filing
A new SRL can request VAT registration together with its filing at ONRC (Oficiul Național al Registrului Comerțului, the Trade Register). The registration is then valid from the date the company is entered in the trade register, art. 316(1^1)(a). ANAF then runs its risk analysis, described in the next section. No processing time is promised here: the decision is ANAF's.
The RO prefix and VIES
The VAT code carries the prefix RO, art. 318(1). A customer in another Member State checks a Romanian number in VIES, the European Commission's validation service, and ANAF keeps public registers of VAT-registered persons and of cancelled registrations. The format, the checks and the registers are set out in the VAT number guide.
Non-EU businesses: a fiscal representative
A business not established in the European Union that must register for VAT in Romania is obliged to appoint a fiscal representative (reprezentant fiscal), art. 316(7) Fiscal Code. What the representative takes on, and for which operations, is set out on the page for our fiscal representation service.
Why can ANAF refuse or cancel a VAT registration?
After registration, ANAF runs a risk analysis (analiză de risc), art. 316(9); the text sets no term for it. A registration found to carry high fiscal risk can be cancelled (anularea înregistrării), art. 316(11)(h), and restored once the company no longer presents that risk, art. 316(12)(e).
The risk analysis after registration
Annex 6 to the VAT norms lists the criteria ANAF looks at (Annex 6, risk criteria). Four of them describe many foreign-owned SRLs: an administrator who is a foreign citizen without Romanian tax residence, together with share capital under 45,000 lei (pt. 5.1); a registered office held under a free-loan agreement of one year or less, with no secondary premises; fewer than one employee on average; and no accounting contract with an active CECCAR member. The annex lists criteria, not a score, and this guide gives no weighting.
| Criterion or ground | Effect | Where |
|---|---|---|
| Foreign administrator without Romanian tax residence, and share capital under 45,000 lei | risk criterion | Annex 6 pt. 5.1 |
| Registered office under a free-loan agreement of one year or less, no secondary premises | risk criterion | Annex 6 |
| Fewer than one employee on average | risk criterion | Annex 6 |
| No accounting contract with an active CECCAR member | risk criterion | Annex 6 |
| No VAT return for 6 months or 2 quarters | cancellation | art. 316(11)(d) Fiscal Code |
| Returns showing no purchases and no sales for 6 months or 2 quarters | cancellation | art. 316(11)(e) Fiscal Code |
| Tax record of a shareholder with 50% or more of the capital, the sole shareholder, an administrator or the company | cancellation | art. 316(11)(c)(2) Fiscal Code; norms pt. 88(18) |
| High fiscal risk | cancellation | art. 316(11)(h) Fiscal Code |
| High fiscal risk no longer present | re-registration | art. 316(12)(e) Fiscal Code |
The main grounds for cancellation
- No VAT return filed for 6 months or 2 quarters: art. 316(11)(d).
- Returns with no purchases and no sales for those periods: art. 316(11)(e).
- The tax record of a majority shareholder or an administrator: art. 316(11)(c)(2).
- High fiscal risk found by the risk analysis: art. 316(11)(h).
- Registration again once high fiscal risk is gone: art. 316(12)(e).
A registered company that stops trading still files its returns: six months or two quarters of missing or empty returns are themselves grounds for cancellation.
An exempt SRL working with EU businesses: the art. 317 code and reverse charge
An SRL under the ceiling is not outside VAT altogether. Before it makes an intra-EU acquisition of goods, buys services from a supplier in another Member State or supplies services to a business there, it needs the special VAT code of art. 317(1) Fiscal Code. The code carries the RO prefix, but it does not make the company a normal VAT payer, art. 317(10): the SRL still charges no VAT on its domestic sales.
On services bought from abroad, the Romanian business customer owes the VAT itself by reverse charge (taxare inversă), art. 307(2). Domestic reverse charge is a different rule: it applies only where both supplier and customer are VAT-registered, art. 331(1). A holder of the art. 317 code also files form 390 in months with intra-EU operations, art. 325(1).
The articles set the rule. Whether a company stays exempt with the art. 317 code or registers normally is the owner's decision, and this guide does not make it.
From our practice
Owners who stay under the ceiling often meet the art. 317 rule only when the first EU software invoice or an EU client's purchase order arrives. The first questions are usually the same: whether 19% still applies, and why the invoice shows no VAT. Both answers sit in the articles above. Mihai Dumitrescu, VAT and tax compliance lead.
How often is VAT filed and paid in Romania?
A VAT-registered company files by period and pays by the same date. The table sets out the rules in force on 14 October 2026.
| Item | Rule | Article |
|---|---|---|
| VAT period (perioada fiscală) | the calendar month | art. 322(1) Fiscal Code |
| Quarterly period | previous-year turnover not above EUR 100,000 and no intra-EU acquisitions of goods | art. 322(2) Fiscal Code |
| Switch to monthly | one intra-EU acquisition of goods makes a quarterly filer monthly | art. 322(7) Fiscal Code |
| Form 300, the VAT return (decont de taxă) | by the 25th of the month after the period | art. 323(1) Fiscal Code |
| Payment of the VAT | by the same date as the return | art. 326(1) Fiscal Code |
| Form 390 VIES (declarație recapitulativă) | by the 25th, only for months with intra-EU operations | art. 325(1) Fiscal Code; OPANAF 705/2020 |
| Form 394 (declarație informativă) | domestic supplies and purchases, filed by VAT-registered persons | OPANAF 77/2022 |
Monthly or quarterly
The VAT period is the calendar month, art. 322(1) Fiscal Code. A company files quarterly when its previous-year turnover did not exceed EUR 100,000 and it made no intra-EU acquisitions of goods, art. 322(2). One such acquisition turns a quarterly filer into a monthly one, art. 322(7).
Form 300, form 390 and form 394
Form 300 is due by the 25th of the month after the period, art. 323(1), and the VAT is paid by the same date, art. 326(1). Form 390 is filed by the 25th, only for months with intra-EU operations (ANAF filing calendar). Form 394 lists domestic supplies and purchases between VAT-registered persons, under OPANAF 77/2022. Each form is explained in the guide to filing VAT returns in Romania.
Cash-accounting VAT
Under the cash-accounting system (sistemul TVA la încasare, VAT on collection), the turnover ceiling is 5,000,000 lei from 1 March to 31 December 2026 and 5,500,000 lei from 1 January 2027, art. 282(3)(a) and (b) of the Fiscal Code.
E-Factura and the first refund, in brief
Between taxable persons established in Romania, only invoices that pass through RO e-Factura count as invoices, art. 319(1^1). Invoices to consumers have gone through it since 1 January 2025, and from 1 January 2026 each invoice is uploaded within 5 working days of its date (OUG 120/2021 as amended by OUG 89/2025; ANAF Brașov table on OUG 89/2025).
The first refund claim after registration is paid only after an advance tax audit, art. 169(3)(d) Fiscal Procedure Code, under the procedure of Order 1123/2026. A business established abroad follows a separate route, and how a foreign company gets Romanian VAT back under the EU refund directive is the subject of the refund guide.
How is import VAT calculated in Romania?
Import VAT (import de bunuri, the import of goods) is charged at the ordinary rates of art. 291. Its base is the customs value of the goods plus any taxes, duties, commissions and other charges due outside Romania and on import into Romania, excluding the VAT itself, art. 289(1) Fiscal Code. The VAT becomes chargeable when the customs duties do, art. 285(1).
The customs duty itself is EU law: goods entering the Union are classified under the Common Customs Tariff of the Union Customs Code, Regulation (EU) 952/2013, art. 56. A 'Romania import tax' is therefore two charges: the EU customs duty, and Romanian VAT calculated on a base that includes it.
Selling into Romania from another EU country
A seller in another Member State that sells goods at a distance to Romanian consumers keeps to its home rules while its EU-wide distance sales do not exceed EUR 10,000 in the calendar year, art. 278^1(1)(c) Fiscal Code.
Since 1 January 2025 the EU small-business scheme (SME-SS, Directive 2020/285) has let small enterprises apply the exemption in other Member States, with an EU turnover ceiling of EUR 100,000 (ANAF page on the SME-SS scheme). The Romanian national ceiling stays 395,000 lei. A business from outside the EU that must register appoints a fiscal representative, as set out above; the EU One-Stop Shop (OSS) is a separate scheme.
What EU law requires, and where the European Commission lists Romania's rates
Directive 2006/112/EC requires each Member State to apply one standard rate, art. 96, not lower than 15% and with no maximum, art. 97. It allows at most two reduced rates, not less than 5%, art. 98(1). Romania applies 21% and a single reduced rate of 11%. The European Commission's VAT rates page prints no national rates: it sends readers to the Taxes in Europe Database (TEDB), whose data the Member States supply themselves.
| Rule | EU requirement | Romania since 1 August 2025 | Source |
|---|---|---|---|
| One standard rate | the same rate for goods and services | 21% | art. 96 Directive 2006/112/EC; art. 291(1) Fiscal Code |
| Standard-rate floor | not lower than 15%, no maximum | 21% | art. 97 Directive 2006/112/EC; Commission VAT rates page |
| Reduced rates | at most two, not less than 5% | one rate, 11% | art. 98(1) Directive 2006/112/EC; art. 291(2) Fiscal Code |
What changed in 2025 and 2026: the VAT timeline
Nine dated changes between 1 January 2025 and 1 January 2027 make up the rules a Romanian company works under today. The timeline puts them in order, and the list under it carries the same nine entries.
2025
- 1
B2C invoices through RO e-Factura
1 January 2025
- 2
EU small-business scheme, EUR 100,000
1 January 2025
- 3
21% standard and 11% reduced
1 August 2025, Law 141/2025
- 4
Ceiling rises to 395,000 lei
1 September 2025, OG 22/2025
2026 to 2027
- 5
E-Factura upload within 5 working days
1 January 2026
- 6
Cash-accounting ceiling 5,000,000 lei
1 March 2026
- 7
Transitional 9% housing rate ends
31 July 2026
- 8
Order 1123/2026 on refunds published
28 September 2026
- 9
Cash-accounting ceiling 5,500,000 lei
1 January 2027
- 1 January 2025: invoices to consumers go through RO e-Factura.
- 1 January 2025: the EU small-business scheme opens, with an EU ceiling of EUR 100,000.
- 1 August 2025: 21% standard and 11% reduced replace 19%, 9% and 5% (Law 141/2025).
- 1 September 2025: the exemption ceiling rises from 300,000 lei to 395,000 lei (OG 22/2025).
- 1 January 2026: e-Factura upload within 5 working days.
- 1 March 2026: cash-accounting ceiling of 5,000,000 lei.
- 31 July 2026: the transitional 9% housing rate ends.
- 28 September 2026: Order 1123/2026 on refunds published in Official Journal no. 823.
- 1 January 2027: cash-accounting ceiling of 5,500,000 lei.
Sources
- Fiscal Code, Law 227/2015 with its methodological norms, ANAF consolidation to Law 170/2026: art. 278^1, 282, 285, 289, 291, 292, 294, 307, 310, 316 to 319, 322, 323, 325, 326, 331 (ANAF)
- Before-and-after table on Law 141/2025: former rates of 20% and 19%, Official Journal no. 699 of 25 July 2025 (ANAF, Brașov regional office)
- Guidance on the VAT rates from 1 August 2025 (cote TVA) (ANAF, Brașov regional office)
- Notice on OG 22/2025: the exemption ceiling raised to 395,000 lei from 1 September 2025 (ANAF, Cluj-Napoca regional office)
- Annex 6 to the VAT norms: risk criteria, pt. 5.1 (ANAF)
- Calendar of tax obligations: forms 390 and 394 (ANAF)
- Table on OUG 89/2025: RO e-Factura for consumers and the 5 working day upload (ANAF, Brașov regional office)
- Fiscal Procedure Code, Law 207/2015, ANAF consolidation to OUG 38/2026: art. 169(3)(d) (ANAF)
- The EU small-business scheme (SME-SS) (ANAF)
- Regulation (EU) No 952/2013, the Union Customs Code: art. 56 (EUR-Lex)
- Directive 2006/112/EC on the common system of VAT, consolidated to 1 January 2024: art. 96, 97, 98(1) (EUR-Lex)
- VAT rates (European Commission, Taxation and Customs Union)
Also cited by name: Law 141/2025; OG 22/2025; OUG 120/2021 as amended by OUG 89/2025; ANAF Order 1123/2026; OPANAF 705/2020 and 77/2022; Directive 2020/285; VIES, the European Commission's VAT number validation service. All accessed October 2026.
Frequently asked questions
Many sites still say Romania's VAT is 19%. Is that wrong?
Yes, for any date after 31 July 2025. The 19% standard rate applied from 1 January 2017 to 31 July 2025 under the old art. 291(1)(b) of the Fiscal Code. Since 1 August 2025 the standard rate is 21%, set by Law 141/2025, published in Official Journal no. 699 of 25 July 2025.
Is there still a 9% or 5% VAT rate in Romania?
No. On 1 August 2025 most items taxed at 5% and at 9% moved to the single reduced rate of 11%, art. 291(2) of the Fiscal Code; some moved to 21%. The transitional 9% rate for one home contracted before that date ran from 1 August 2025 to 31 July 2026, and it has ended.
My SRL is under the threshold. Can I still buy services from, or sell services to, EU businesses without registering?
Not without first obtaining the special code of art. 317(1) of the Fiscal Code. The code is not a normal VAT registration (art. 317(10)), so the SRL still charges no domestic VAT. VAT on services bought from abroad is then self-assessed by reverse charge under art. 307(2). Whether to stay exempt is the owner's decision and is not concluded here.
ANAF can cancel a VAT number after it is issued. On what grounds?
Art. 316(11) of the Fiscal Code lists them, including: no VAT return, or only empty returns, for 6 months or 2 quarters; the tax record of a shareholder holding 50% or more, the sole shareholder, an administrator or the company; and high fiscal risk after ANAF's risk analysis. Once that risk is gone, it may register again (art. 316(12)(e)).
What is the VAT rate in Romania in 2026?
The standard rate is 21% (art. 291(1) of the Fiscal Code) and the single reduced rate is 11% (art. 291(2)), both since 1 August 2025 under Law 141/2025. Exports outside the EU are exempt with deduction, and some supplies are exempt without it. On 14 October 2026 no other VAT rate applies in Romania.
What is taxed at the reduced rate of 11%?
Only the items art. 291(2) of the Fiscal Code lists, among them human medicines; most food and drink, except alcohol, NC 2202 soft drinks, foods with added sugar whose total sugar is 10 g or more per 100 g, and food supplements; water and sewerage; books and press; hotels; restaurants; heating; firewood; social housing; museums; fertilisers and pesticides.
Does a Romanian SRL have to charge VAT?
Not while its annual turnover stays within 395,000 lei, unless it opts into the normal regime, which art. 310(3) of the Fiscal Code allows at any time. By the date the ceiling is crossed it must apply for registration (art. 310(6)); if it does not, ANAF registers it ex officio from that date (art. 310(6^1)(a)).
Can a new SRL get a VAT number from its first day?
Yes, when the registration is requested together with the trade-register filing: art. 316(1^1)(a) of the Fiscal Code makes it valid from the date the company enters the trade register. ANAF then runs a risk analysis under art. 316(9), and a registration found to carry high fiscal risk can be cancelled under art. 316(11)(h).
Does Romania have a sales tax, and how is import VAT calculated?
Romania has no separate sales tax: VAT is the consumption tax. Import VAT applies the ordinary rates to the customs value plus the duties, taxes and charges due on import, excluding the VAT itself (art. 289(1) of the Fiscal Code). It falls due when the customs duties do (art. 285(1)); the duty is the EU Common Customs Tariff.
How often is the VAT return filed, and by when is VAT paid?
Monthly, or quarterly where previous-year turnover did not exceed EUR 100,000 and there were no intra-EU acquisitions of goods (art. 322 of the Fiscal Code). Form 300 is filed by the 25th of the month after the period (art. 323(1)), and the VAT is paid by the same date (art. 326(1)).
Which other VAT statements does a Romanian company file?
Form 390 VIES, the recapitulative statement, is filed by the 25th of the following month, only for months with intra-EU operations (art. 325(1) of the Fiscal Code; OPANAF 705/2020). Form 394, the informative statement of domestic supplies and purchases between VAT-registered persons, is set by OPANAF 77/2022. The VAT returns guide covers both forms.
Must every invoice go through RO e-Factura?
Between taxable persons established in Romania, only invoices issued through RO e-Factura count as invoices (art. 319(1^1) of the Fiscal Code). Invoices to consumers have gone through the system since 1 January 2025, whether or not the issuer is VAT-registered. From 1 January 2026 each invoice is uploaded within 5 working days of its issue date.
When is input VAT refunded to a newly registered company?
The first VAT return with a refund claim after registration is paid only after an advance tax audit (art. 169(3)(d) of the Fiscal Procedure Code). The procedure is that of ANAF Order 1123/2026, published in Official Journal no. 823 of 28 September 2026. No refund time is promised: the audit and the decision are ANAF's.
What are the EU minimum VAT rates, and where does the European Commission list Romania's rate?
Directive 2006/112/EC requires one standard rate of at least 15% (art. 96, 97) and allows at most two reduced rates of 5% or more (art. 98(1)). Romania applies 21% and 11%. The European Commission lists national rates in its Taxes in Europe Database (TEDB), with data supplied by the Member States themselves.