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Romania VAT – The Rates & Registration

VAT registration regulations and VAT rates in Romania

When doing business in Romania, it is necessary to settle taxes in accordance with Romanian regulations. At the same time, it is worth remembering that both VAT rates for individual products and services, detailed tax regulations and administrative procedures may differ from those in force in other European countries.

If you want to be absolutely sure that your tax returns are handled correctly and in accordance with local regulations - take advantage of our VAT Compliance services in Romania.

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When is it necessary to register for VAT in Romania?

All entrepreneurs who sell online in Romania are required to register for VAT in that country if:

  • they use a warehouse located in Romania and ship their products from it to their end customers, or
  • they have exceeded the distance selling threshold of 10 000 EUR (total for all countries).

VAT registration in Romania - what is worth knowing?

According to the Romanian tax regulations, the tax returns have to be filed electronically, using a special online system. Submission of paper documents is no longer possible.

Please note that actual sales must be reported in order to keep your VAT number. If zero declarations are submitted for 6 consecutive months - the tax office may independently decide to cancel the VAT number.

Need help with your VAT return? Take advantage of our experience.

Key information about VAT in Romania

19%

VAT rates in Romania

As of 01.01.2022 the standard VAT rate in Romania is 19%. However, some products and services are subject to reduced rates of 9% and 5%.

For up-to-date information on VAT rates in Europe, visit the European Commission’s website.

Format of the Romanian VAT number

VAT numbers assigned in different European countries differ in the type and number of characters and the designation of the country of origin.

Romanian VAT number consists of 10 characters: the two-letter country designation RO and the following sequence of 8 digits.

Do you need to get an Romanian VAT number? Use our VAT registration in Romania service.

Learn more about the service

RO12345678

1234567890123

Format of the Romanian Tax Identification Number (TIN)

The tax identification number assigned in Romania differs in format from the VAT number.

This number consists of a sequence of 13 digits. Resident individuals use for tax purposes a personal identification number (CNP) assigned by the Ministry of the Internal Affairs. Other entities receive a Tax Identification Number (TIN) assigned by the Tax Administration.

Current distance selling threshold in Romania

At the moment, there is a single distance selling threshold of 10 000 EUR in all EU countries. The total sales made in all EU countries count towards this threshold.

Once this threshold is exceeded, you must register for VAT in each country where sales are made.

Do you need help with VAT registration or accounting? We can do it for you.

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10 000 EUR

118 000 RON

The distance sales threshold applicable in Romania until 30.06.2021

If you made distance sales in Romania
before 30.06.2021 and those sales exceeded
the 118 000 RON threshold
- you should settle the overdue VAT for that period.

Did you miss the need to register and the VAT settlement deadline?

We can register and settle your VAT retroactively.

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Threshold for the value of imports into Romania, in the Intrastat system

If the value of goods imported into Romania from abroad during the year exceeds the amount of
1 000 000 RON, these imports must be reported in the Intrastat international statistical system.

In addition to the basic threshold, Romania also has a so-called specific threshold of 10 000 000 RON.

1 000 000 RON

1 000 000 RON

Threshold for the value of exports from Romania, in the Intrastat system

If the value of exports of goods from Romania abroad exceeds the amount of 1 000 000 RON, these exports must be reported in the Intrastat international statistical system.

In addition to the basic threshold, Romania also has a so-called specific threshold of 10 000 000 RON.

Additional information on accounting for VAT in Romania

  • VAT is settled in monthly or quarterly reporting periods.
  • For monthly settlements, VAT returns are due by the 25th day of the month following the month to which the return applies (e.g., the return for January must be filed by February 25, the return for February by March 25, etc.).
  • For quarterly settlements, by the 25th day of the month following the quarter to which the declaration applies (i.e., by April 25 for the first quarter, by July 25 for the second quarter, by October 25 for the third quarter and by January 25 for the fourth quarter last year).
  • For VAT settlement in Romania by non-EU companies, fiscal representation in the country is required.

Benefit from our VAT Compliance services in Romania

Do you sell online in various European countries? Need to register your business for VAT in Romania? Worried about having to fill out a lot of paperwork in Romanian and based on Romanian regulations that differ from those in your country?

We will do it for you! Without nerves, stress and hundreds of papers.

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