Romanian VAT rates and VAT compliance

As an EU member state, Romania adheres to the EU VAT Directive and sets its own VAT rates above the EU-mandated minimum of 15%.

The standard VAT rate in Romania is 19%. In addition, Romania applies reduced rates of 9% and 5%. The 9% rate generally applies to food, pharmaceuticals, and hotel accommodation, while the 5% rate targets social and cultural goods and services.

Businesses registered for VAT in Romania must apply the correct VAT rate on their supplies and submit timely VAT returns via the National Agency for Fiscal Administration (Agenția Națională de Administrare Fiscală – ANAF).

Certain transactions and entities are VAT-exempt in Romania. These include:

• Medical and educational services
• Financial and insurance services
• Postal services
• Non-profit associations, religious bodies, and some government entities

Non-EU visitors may reclaim VAT on qualifying purchases made in Romania, provided the minimum spend threshold is met (typically RON 250 per invoice). Refunds must be claimed via approved tax-free retailers and procedures.

A valid Romanian VAT number is required for any domestic or foreign business undertaking taxable transactions in Romania. There is no threshold for VAT registration for non-resident businesses. Resident businesses must register once turnover exceeds RON 300,000 (approximately €60,000). For B2C cross-border sales, the €10,000 EU-wide OSS threshold applies.

For more information on VAT registration in Romania, visit our Romanian VAT registration page.

VAT returns are generally due monthly or quarterly, depending on turnover and transaction volume.

• Monthly filings are required by default in the first year or if intra-EU transactions are performed.
• Quarterly filings are allowed for businesses with turnover under RON 100,000 and no intra-community activity.

Returns must be submitted electronically through the ANAF portal (Form 300).

For more information on VAT returns in Romania, visit our Romanian VAT returns page.

Foreign businesses not established in the EU are required to appoint a Romanian fiscal representative to register for VAT in Romania. The fiscal representative handles filings, communication with ANAF, and compliance oversight. The representative must be a Romanian-based entity and becomes jointly liable for the VAT obligations of the non-EU company.

Additionally, foreign businesses must provide a notarised power of attorney and supporting company documents during the VAT registration process. This requirement ensures that Romanian tax authorities have a local party to contact in case of audits, non-compliance, or VAT recovery.

Non-EU businesses must appoint a Romanian-based fiscal representative to register for VAT in Romania. The representative, jointly liable for the non-EU company’s VAT obligations, manages filings, liaises with ANAF, and ensures compliance. The non-EU business must submit a notarised power of attorney and company documents for registration, providing Romanian authorities with a local contact for audits or VAT issues.

EU-based businesses can generally register directly for VAT without a fiscal representative.

Romania uses Intrastat to monitor trade of goods between EU countries. Declarations are required for Romanian VAT-registered businesses involved in intra-EU acquisitions or dispatches.

Filing deadlines: By the 15th of the month following the reporting period.

Form required: Intrastat form submitted via the Romanian INS (National Institute of Statistics) portal.

Romania requires EC Sales Lists (ESL) to be submitted as part of intra-EU trade compliance. This is done via Form 390 VIES, which includes all sales and acquisition data related to other EU VAT-registered businesses.

The deadline to submit is the 25th of the month following the reporting period.

Form 394 is a Romanian-specific VAT compliance requirement. It reports all B2B and B2C domestic transactions, including invoices issued and received.

• Applies to both resident and non-resident VAT-registered entities
• Covers local sales and purchases
• Mandatory for each monthly or quarterly VAT period

The deadline is the same as the VAT return — 25th of the following month.

Failure to submit or inaccurate filings can trigger significant penalties and audit risk.

Romania has implemented SAF-T (Standard Audit File for Tax) reporting for large taxpayers, with expansion to medium and small businesses ongoing.

In addition, e-Factura, Romania’s e-invoicing system, became mandatory for B2G and certain B2B transactions in 2024 and will apply broadly in 2025.

SAF-T filings (Form D406) require submission of structured accounting and tax data, including:

• General ledger
• VAT journals
• Fixed asset registers
• Inventory movements
• Customer and supplier transactions

Frequency: Monthly or quarterly, depending on taxpayer classification.

Submission: Electronically via ANAF SPV system in XML format.

Noncompliance may lead to fines or audit enforcement.