Romania VAT Rates 2026

Romania VAT Rates at a Glance

What is VAT Called in Romania?

In Romania, value added tax is officially known as Taxa pe Valoarea Adăugată (TVA). It is administered by the Agenția Națională de Administrare Fiscală (ANAF).

Like all EU member states, Romania operates VAT under the EU VAT Directive (2006/112/EC), which sets the framework for standard and reduced rates, exemptions, and the reverse charge mechanism across all 27 EU countries. The Agenția Națională de Administrare Fiscală is responsible for VAT registration, returns, enforcement, and issuing VAT rulings.

Reduced VAT Rate in Romania (9%)

Romania applies a reduced VAT rate of 9% to the following categories of goods and services (subject to the specific conditions of Romania VAT law):

• ✓Food and non-alcoholic beverages
• ✓Pharmaceutical products
• ✓Books and newspapers
• ✓Hotel accommodation
• ✓Residential property (first supply)
• ✓School manuals

Additionally, Romania applies a super-reduced rate of 5% to:

• ✓Bread and bakery products
• ✓Books
• ✓School textbooks and manuals
• ✓Newspapers and magazines
• ✓Access to museums, zoos, cultural events
• ✓Social housing

Note: Reduced rate eligibility depends on the specific nature of the supply and how goods or services are classified under Romania VAT law. Always verify classification with a local VAT adviser before applying a reduced rate.

VAT Registration in Romania

Once registered, businesses are issued a Romania VAT number (RO + digits). This number must appear on all invoices and be verified on the EU VIES database before zero-rating intra-EU B2B supplies.

Non-EU businesses are generally required to register for Romania VAT with no registration threshold — the first taxable supply in Romania triggers an immediate registration obligation. Non-established businesses may need to appoint a local fiscal representative depending on the nature and location of their business.

Filing VAT Returns in Romania

VAT returns in Romania must be submitted electronically via the Agenția Națională de Administrare Fiscală portal. Most member states require payment of VAT due simultaneously with the return submission — check whether Romania requires separate payment instructions or if bank debit is automatic.

VAT Invoice Requirements in Romania

To be valid for VAT recovery purposes, Romania VAT invoices must include the following mandatory information (consistent with Article 226 of the EU VAT Directive, plus any additional national requirements):

1. 1Supplier name, address and Romanian CUI/VAT number (RO + 2–10 digits)
2. 2Customer name, address and CUI/VAT number
3. 3Date of invoice and series/number
4. 4Description of goods/services
5. 5Net amount (baza de impozitare)
6. 6VAT rate and amount (TVA)
7. 7Total amount
8. 8RO e-Factura ANAF confirmation number (for Romanian B2B invoices)

Simplified invoices (without all fields above) may be issued where the total amount does not exceed €100 excluding VAT, subject to Romania's national rules on simplified invoicing.

Reverse Charge Mechanism in Romania

Romania applies reverse charge to construction services, mobile phones and tablets (above threshold), grain and industrial crops, construction materials, and B2B services received from abroad.

Under the reverse charge, the recipient of the supply (rather than the supplier) is responsible for declaring and paying VAT. The recipient self-accounts for VAT on their Romania VAT return — declaring both output VAT (as if they had charged it) and input VAT (which they may recover subject to normal rules). The supplier issues an invoice without VAT with a note such as "Reverse charge — Article 196 EU VAT Directive."

EU OSS and Romania

Romanian businesses register for EU OSS via ANAF's SPV portal. OSS registration allows Romanian e-commerce businesses to avoid registering in each EU member state where they sell to consumers.

Under the EU's One Stop Shop (OSS) scheme introduced in July 2021, businesses selling digital services or goods B2C to customers in Romania (and other EU countries) can register in a single EU member state and file a single quarterly return covering all EU consumer sales. OSS avoids the need to register for VAT separately in each of the 27 EU member states where you have customers. The Romania VAT due on your OSS return is paid in your registration country and forwarded to Romania's Agenția Națională de Administrare Fiscală.

Romania VAT: Background & History

Romania introduced VAT in 1993 after the fall of communism and joined the EU in 2007. Romania uses the Romanian Leu (RON) and does not currently have a Eurozone adoption date. Romania has historically had one of the EU's largest VAT gaps — the difference between expected and collected VAT — reaching over 35% in some years. This has driven significant modernisation of Romanian VAT administration, including the mandatory e-VAT pre-filling system (e-TVA) introduced by ANAF and an e-invoicing mandate (RO e-Factura) that became mandatory for B2G and B2B supplies in 2024.

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Frequently Asked Questions — Romania VAT

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