VAT in Romania
The Romanian VAT system derives from the “2016 Romanian VAT Code” within the “2016 Fiscal Code” supported by the “2016 Methodological Norms”. The VAT system takes into consideration the common EU VAT Directive in order to harmonize VAT with the rest of the EU’s member states.
Everything related to VAT in Romania is included in our comprehensive guide below.
Selling in Romania?
Scope of Taxation
In general, VAT is charged on taxable supplies, deemed supplies of goods and services, imports, and intra-community transactions. The Romanian VAT code specifically states that the following transactions are taxable:
- Supply or deemed supply of goods and services in Romania.
- Imports made in Romania.
- Intra-community acquisitions of goods.
- Intra-community acquisitions of new means of transportation by any person, or of excisable goods by a taxable person acting as such, or a nontaxable legal person.
However, there are also transactions enumerated in the code that are not considered as a supply of goods. These are:
- Goods given for free from the state reserve as foreign or domestic humanitarian aid.
- Goods given for free for advertising purposes to generate economic activity, governed by specific conditions provided by law.
- Small value goods given for free within sponsorship or protocol actions, governed by specific conditions provided by law.
Taxable persons include:
- Natural and juridical persons that carry out economic activity.
- Public bodies carrying out activities related to telecommunications, supply of water, gas, electricity, heat and refrigeration, and transportation.
Download the Romanian VAT Guide
Romania – General VAT information
| National Legislation | Romanian Ministry of Finance |
| VAT in local languages | Taxa pe Valoarea Adaugata (TVA) |
| VAT number format | RO + 8 characters |
| RO12345678 | |
| VAT rates | Standard 19%; Reduced 9%, 5% |
| Zero-rated (0%) and exempt | |
| Frequency | Monthly and quarterly |
| Thresholds
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| Registration | |
| Established | RON 300,000 |
| Non-established | None |
| Intra-Community supplies | RON 900,000 |
| Intra-EU Dispatches/Arrivals | RON 900,000 |
| Intra-EU Distance sales and electronically supplied services to consumers (OSS) | EUR 10,000 |
| Recovery of VAT by non-established businesses | Yes |
| Compliance Returns and Deadlines
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| VAT Return | 25th of the month following the end of the period |
| European Sales Listing | 25th of the month following the end of the period |
| Intrastat (M) | 15th of the month following the end of the period |
Last Updated: 12/10/2022
Disclaimer
The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax