VAT in Romania

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The management of Romania’s indirect tax system falls under the purview of the Ministry of Public Finance, with the National Agency for Fiscal Administration (ANAF) playing a key role in its administration.

The framework for the Romanian Value Added Tax (VAT) system is established by the “2016 Romanian VAT Code,” a component of the broader “2016 Fiscal Code,” and is further detailed in the “2016 Methodological Norms.” This system adheres to the European Union VAT Directive to maintain uniformity with other EU member states, reflecting Romania’s membership in the EU since 2007.

Everything related to VAT in Romania is included in our comprehensive guide below.

VAT guide romania

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Scope of Taxation

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.

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Romania –  General VAT information

Tax Authority Romanian Ministry of Finance
VAT in local languages Taxa pe Valoarea Adaugata (TVA)
Currency Romanian Leu (RON)
VAT number format RO + 8 characters
VAT rates Standard 19%; Reduced 9%, 5%
Zero-rated (0%) and exempt


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
VAT Group Applicable but differs from the concept of a VAT group as provided for in the EU VAT Directive.
Voluntary Registration Individuals, Companies and even Non-residents may apply for VAT registration voluntarily.
Recovery of VAT by non-established businesses Yes

Compliance Returns and Deadlines

VAT Return 25th of the month following the end of the period.
Frequency Monthly and quarterly.
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.
Electronic Invoicing Not mandatory in Romania but may be used voluntarily; however, it is required for most business-to-government (B2G) transactions.



Last Updated: 03/01/2024


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

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