[responsive_menu_pro]

VAT in Romania

We offer a comprehensive up to date guide

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.

VAT guide romania

Selling in Romania?

We offer an end-to-end VAT Compliance package

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 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. 

Interested in Romanian VAT news?

Subscribe to our Newsletter

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 

 

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 

 

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

Contact GVC for your VAT Compliance in Romania

SUBSCRIBE TO GLOBAL VAT NEWSLETTER

Get the latest VAT information directly in your inbox and stay up to date with all VAT developments around the world.

You have Successfully Subscribed!