2024 Guide – VAT in Romania

Appoint a fiscal representative in Romaniaand make sure to be 100% VAT compliant

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.

In this VAT guide, we have brought together the specific features of the Romanian regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.

With EASYTAX, be 100% VAT compliant, always.

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 yes

Thresholds triggering VAT reporting obligations in Romania

Intrastat threshold at introduction 900 000 RON (+/- 180 000 EUR)
Intrastat threshold on dispatch 900 000 RON (+/- 180 000 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 return monthly depending on threshold
EC Sales List (ESL) return 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 Failure to deposit files on time: a fine between 1000 RON and 5000 RON (approximately 202 and 1010 euros). Filing an incomplete declaration: a fine of between 500 RON and 1500 RON (approximately 101 and 302 euros).
Late payment of VAT Late payment interest: 0.02% per day of delay Late fees: 0.01% per day of delay
Failure to report ESL/DEB A fine between 1000 RON (approximately 202 euros) and 5000 RON (1011 euros) per ESL declaration.

Useful links on VAT in Romania

Tax Administration 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
Need VAT assistance in Romania? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in Romania subject to Romanian VAT, may be required to appoint a tax representative. Established in Romania, the fiscal representative will fulfill the company’s VAT obligations to the Romanian tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in Romania to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in Romania.
Intra-Community and Romanian VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in Romania, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Romania, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in Romania? Contact us now.

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 VAT rates currently in force 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 yes

Need a tax representative in Romania? Contact us now.

Do you need a VAT fiscal representative in Romania? Certain operations may require VAT registration and the filing of VAT returns in Romania:

To check whether your activities give rise to VAT obligations in Romania, use our VAT simulator .

Need a VAT tax representative in Romania? Contact us now.

When do e-sellers need to register for a VAT number in Romania?

In Romania , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay 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 rates in 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.

Find out more:

Need a VAT tax representative in Romania? Contact us now.

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.

Romanian VAT 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 VAT in Romania are the following: Tax authorities, Ministry of Finance.

VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Romania, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

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

Companies with a VAT number in Romaniamust complete and file dVAT decl arations in Romania detailing all taxable income (sales) and expenses (costs), at regular intervals: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: Failure to deposit files on time: a fine between 1000 RON and 5000 RON (approximately 202 and 1010 euros). Filing an incomplete declaration: a fine of between 500 RON and 1500 RON (approximately 101 and 302 euros).
  • Penalties for late payment of VAT in Romania: Late payment interest: 0.02% per day of delay Late fees: 0.01% per day of delay

Need VAT assistance in Romania? Contact us now.

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 introduction in Romania (900 000 RON (+/- 180 000 EUR) excl.VAT per annum)
    – Intrastat threshold on dispatch in Romania (900 000 RON (+/- 180 000 EUR) excl.VAT per annum).
    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.

Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.

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

There are three possible scenarios:

  • The company 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 electronic portal of the tax authorities 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.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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