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This guide provides an overview of VAT (Value Added Tax) in Romania, covering applicable rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Romania or with Romanian customers.
Romania’s VAT system is governed by the VAT Act, which aligns with the EU VAT Directive. VAT is applicable on most goods and services supplied within Romania, as well as on imports.
Romanian Leu (RON)
RO followed by up to 10 digits (e.g., RO1234567890)
Yes, required for non-EU businesses conducting taxable activities in Romania.
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
| 19% | Standard Rate | Applies to most goods and services |
| 9% | Reduced Rate | Applies to foodstuffs, water supplies, and medicines |
| 5% | Reduced Rate | Applies to specific cultural services, books, and social housing |
| Business Type | VAT Registration Threshold |
| Resident Businesses | RON 300,000 per annum |
| Non-Resident Businesses | No threshold; registration required for any taxable activity in Romania |
| Frequency | Filing Deadline | Payment Deadline |
| Monthly | 25th day of the following month | 25th day of the following month |
| Quarterly | 25th day of the month following the quarter | 25th day of the month following the quarter |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 19% |
| Threshold for Registration | EUR 10,000 per calendar year for EU-based businesses; no threshold for non-EU businesses |
| VAT on B2B Sales | Reverse charge mechanism may apply |
Romania applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for EU cross-border services.
Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
Romanian taxpayers who are established in Romania, have an obligation to both send and receive e-invoices for B2G, B2B and B2C transactions through the Romanian Tax Office portal, the SPV, since January of 2024. E-invoices should be sent within 5 days of issuance to avoid penalties. These e-invoices will be used as a cross-reference to the VAT return, by the Authorities.
Romanian taxpayers who have a foreign VAT registration within Romania should report all their B2B, B2C and any B2G sales invoices to the Romanian Tax Office portal, the SPV, within 5 days of the invoice issuance to avoid any penalties. These e-invoices will be used as a cross-reference to the AVT return, by the Authorities.
Beginning in January 2025, all taxpayers, whether established or not, should additionally abide by sending SAF-T reports to the Romanian Tax Office in addition to their VAT returns.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Romanian VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
