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VAT in Romania

VAT Guide for EU countries within Europe

VAT in Romania

Whether you’re a European or non-European company, establishing certain activities in Romania may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Romania.

If you deal with companies in Romania, you may be able to claim a Romanian VAT refund.

Here you can find the specifics of VAT regulations in Romania, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.

Basic information

EU membership 2007
ISO code RO
VAT introduced in Romania 1993
VAT name in Romania Taxa pe valoarea adaugata
VAT ID format in Romania RO999999999
Territories with special status in Romania n/a

VAT rates in Romania

Standard VAT rate 19 %
Reduced VAT rate (1) 9 %
Reduced VAT rate (2) 5 %
Super reduced VAT rate n/a
VAT parking rate n/a
Zero VAT rate no

Thresholds triggering VAT reporting obligations in Romania

Intrastat threshold at introduction 900 000 RON (+/- 193 000 EUR)
Intrastat threshold on dispatch 900 000 RON (+/- 193 000 EUR)
Distance selling threshold As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.

Reporting frequency in Romania

Intrastat declaration monthly depending on threshold
EC Sales List (ESL) declaration monthly
VAT returns monthly depending on threshold, quarterly depending on threshold/for certain services
Reporting currency RON

VAT-related penalties in Romania

Failure to file a VAT return Penalty of RON 1,000 to 5,000 (approximately EUR 210 to 1,050).
Late payment of VAT Penalty of 0.03% of the amount of VAT due per day overdue.
Failure to report ESL/DEB Penalty of RON 1 000 to 5 000 (approx. EUR 210 to 1,050).

Useful links on VAT in Romania

Tax Authorities in Romania Tax authorities
Ministry of Finance in Romania Ministry of Finance
Check a VAT number in Romania Check a VAT number
EU VAT Guide EU VAT Guide
Romania has been a member of the European Union since 2007, but is not yet a member of the Eurozone.
Romania’s economy represents a large market in Eastern Europe, with over 50% of its GDP based on services and 25% on industry. Germany is Romania’s number one supplier.

VAT was introduced on 1st July 1993: the rules applicable to VAT in Romania are defined by the 2003 Value Added Tax Act, the Romanian VAT Code and the European VAT Directives.
Taxable persons not established in Romania intending to make an Intra-Community acquisition or supply or goods for which they’re liable for tax, or carry out transactions on Romanian territory that are subject to the right to deduct tax and not applicable for the reverse charge system, will have to register for VAT in Romania, and will be subject to various obligations in terms of tax returns, so it is in the interest of these businesses to appoint a tax representative.

The current VAT rates in Romania are as follows:

  • Standard VAT rate: 19 %
  • Reduced VAT rate (1): 9 %
  • Reduced VAT rate (2): 5 %
  • Super reduced VAT rate: n/a
  • VAT parking rate: n/a
  • Zero VAT rate no

Certain transactions in Europe may require registering for VAT and filingVAT returns in Romania:

To check if your activities involve VAT obligations in Romania, use our VAT simulator or contact us.

When do e-traders need to register for VAT in Romania?

In Romania just like in other European Union countries, e-traders must register for VAT:

  • when the overall threshold of EUR 10,000 for Intra-Community distance selling is exceeded and they have not opted to pay the VAT in Romania via the One Stop Shop,
  • or when they hold a stock of goods in Romania and must report the stock supply transactions.

What are the VAT obligations for e-traders in Romania ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT ratesin Romania: standard rate (19 %), reduced rates 1 and 2 (9 % and 5 %).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in Romania.

> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.

Why identify yourself to VAT in Romania?

You may need a VAT number in Romania to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification. To check if your activities require VAT identification in Romania, use our VAT simulator or contact us.

VAT Romanian is named Taxa pe valoarea adaugataand the VAT numbers in Romania have the following structure: RO999999999.

How do I get a VAT number in Romania?

The administrations in charge of in Romania VAT are the following: Tax authorities, Ministry of Finance.

Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Romaniayou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

Companies with a VAT number in Romania must complete and submit VAT returns in Romania detailing all taxable income (sales) and expenses (costs), with the following periodicity: monthly depending on threshold, quarterly depending on threshold/for certain services.

Failure to comply with the deadlines imposed by the Romanian authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.

These penalties are defined as follows in Romania:

  • Penalties for failure to file a VAT return in Romania: Penalty of RON 1,000 to 5,000 (approximately EUR 210 to 1,050).
  • Penalties for late payment of VAT in Romania: Penalty of 0.03% of the amount of VAT due per day overdue.

In addition to VAT returns, companies may be required to provide the Romanian authorities with Intrastat & EC Sales List returns:

  • Intrastat returns enable the Romanian authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    Intrastat threshold at introductio n in Romania (900 000 RON (+/- 193 000 EUR) HT/an)
    – Intrastat threshold on dispatch in Romania (900 000 RON (+/- 193 000 EUR) HT/an).
    Failure to comply with the deadlines imposed by the Romanian authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in Romania are for tax purposes.
    Failure to comply with the deadlines imposed by the Romanian authorities for the filing of these ESL returns wil incur a penalty payment for the company.

In principle, a non-resident company in Romania can recover all or part of the VAT incurred on its expenses.

There are three different scenarios:

  • The company, whether it is established within the European Union or not, is already registered for VAT in Romania, or is obliged to register for VAT in Romania. In this case, it must apply for a VAT refund via the periodic VAT return filed in Romania, according to a periodicity:monthly depending on threshold, quarterly depending on threshold/for certain services.
  • The company is established within the European Union, is not registered for VAT in Romania and is not required to do so. In this case, a VAT refund should be requested via the tax authorities’ electronic portal in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in Romania. In this case, they must use the services of a fiscal representative to carry out what is required by the Romanian authorities on their behalf.
    > Learn more about our VAT recovery services.


*This information is subject to change without notice.

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