Romanian VAT returns - Avalara

Once registered for value added tax (VAT) in Romania, businesses must declare all taxable transactions and remit any VAT due to the Romanian tax authorities.

Romanian VAT returns are generally submitted monthly or quarterly, depending on the taxpayer’s turnover and business activities. New VAT-registered businesses default to monthly filings for the first fiscal year.

• Monthly filers must submit their VAT returns by the 25th of the following month.

• Quarterly filers (applicable for businesses with turnover below RON 100,000 and with no intra-community transactions) must file by the 25th of the month following the end of the quarter.

  
  

The standard return form used is Form 300 (Decont de TVA).

Businesses must maintain detailed VAT records in accordance with Romanian fiscal rules, including sales and purchase journals, SAF-T files (if applicable), and archived e-invoices.

VAT payments are due on the same date as the VAT return: the 25th of the following month. Late payments are subject to penalties and interest.

Input VAT may be recovered on goods and services used for the following taxable activities:

• VAT on goods for resale

• VAT on capital assets and fixed equipment

• VAT on professional services, advertising, and utilities

• Import VAT

• Partial deductions for expenses like fuel (50% for passenger cars), travel, and telecom costs

• No deduction is allowed for non-business-related entertainment or luxury expenses

  
  

Foreign companies may recover Romanian VAT through the refund procedures under the EU VAT Refund Directive (for EU businesses) or via appointed fiscal representatives (for non-EU businesses).

All VAT returns must be filed electronically via the ANAF online portal (SPV – Spațiul Privat Virtual). Payments are made through approved Romanian banking channels or treasury accounts.

Romanian VAT penalties

Penalties for late filings or incorrect declarations include:

• Late filing penalty: RON 1,000–5,000

• Late payment interest: 0.02% per day

• Late payment penalty: 0.01% per day

Incorrect reporting or fraud may trigger tax inspections, additional assessments, or criminal liability.

How are Romanian VAT credits recovered?

Where input VAT exceeds output VAT, the difference may be carried forward or refunded. Refunds can be claimed in the same VAT return (Form 300).

Refunds are generally processed within 45 to 90 days, though high-risk claims may be audited or delayed. Refunds exceeding RON 5,000 often require documentation or a VAT audit.

National Recapitulative Statement (Form 390 VIES)

Businesses engaged in intra-community supplies or acquisitions must also submit a monthly recapitulative statement — Form 390 VIES. This report includes:

• Intra-EU acquisitions and dispatches of goods

• Supply of services to and from VAT-registered EU companies

• VIES-eligible transactions requiring reverse charge

Deadline: Filed monthly, by the 25th of the following month (same as the VAT return). Failure to file Form 390 or filing incorrect information may result in penalties and scrutiny from ANAF.