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VAT Registration for a Romanian Company
VAT Registration for a Romanian Company: RomaniaRegist files the request, ANAF decides.
VAT in Romania, Rates, Thresholds and Rules for 2026
The 2026 rates with their dates, the 395,000 lei ceiling and the filing calendar.
Short answer
VAT in Romania is 21 percent (standard rate) and 11 percent (reduced rate) for new operations from 1 August 2025 (art. 291 Fiscal Code). A business established in Romania may stay outside VAT up to 395,000 lei of annual turnover (art. 310(1)). The return is due by the 25th of the month after the period (art. 323(1)).
This guide explains the rules. Registering a company for VAT is a separate procedure: RomaniaRegist files the request, ANAF (the Romanian tax administration) decides, and the VAT registration page sets it out.
What is the VAT rate in Romania in 2026?
Romanian VAT (TVA) has a standard rate of 21 percent and a reduced rate of 11 percent (art. 291(1) and (2) Fiscal Code). Both apply to new operations from 1 August 2025 under Law 141/2025, as the Brasov regional directorate of ANAF (Agenția Națională de Administrare Fiscală, National Tax Administration Agency) set out in a note of 25 September 2025.
The rate that applies to a transaction is the one in force on the chargeable event, the faptul generator (art. 291(4)). An invoice issued or an advance received before the supply follows the rate at chargeability. The Code text used here is ANAF's consolidation up to Law 170/2026.
Services such as forming a company, accounting and a registered office are not on the 11 percent list in art. 291(2), so they bear the standard rate of 21 percent unless an exemption applies (art. 291(1)). The table shows the two rates and the rule that decides which applies.
| Rate | Level | In force since | Basis |
|---|---|---|---|
| Standard rate | 21 percent | 1 August 2025 | art. 291(1) Fiscal Code; Law 141/2025 |
| Reduced rate | 11 percent | 1 August 2025 | art. 291(2) Fiscal Code; Law 141/2025 |
| Rate that applies to a transaction | The rate in force on the chargeable event | The date of the chargeable event | art. 291(4) Fiscal Code |
Romanian VAT rates in force in 2026, from the Fiscal Code and the ANAF Brasov note.
Is the Romanian VAT rate still 19 percent?
No. The standard rate was 20 percent from 1 January 2016 to 31 December 2016, then 19 percent from 1 January 2017 until July 2025 (ANAF Brasov table). From 1 August 2025 it is 21 percent. The former reduced rates were 9 percent and 5 percent.
The single 11 percent rate took over items of the former 5 percent and 9 percent rates from 1 August 2025 (ANAF Brasov note). The old rates are gone as rates; they appear in this guide only where an item moved.
A rate printed without its date cannot be checked, so every figure on this page carries its date and its article. Rules that have changed or will end are shown with their date, such as the 300,000 lei ceiling and the transitional housing rate.
What changed and when
Dated changes to Romanian VAT
2016 and 2017, months from 1 January 2016
- 1 January 2016Standard rate 20 percent (history)ANAF Brasov table
- 1 January 2017Standard rate 19 percent (history)ANAF Brasov table
2025, months from 1 January
- 1 August 2025Standard rate 21 percent and reduced rate 11 percentLaw 141/2025
- 1 September 2025Exemption ceiling raised from 300,000 lei to 395,000 leiOG 22/2025
2026, months from 1 January
- 1 March 2026Cash-accounting ceiling of 5,000,000 lei startsArt. 282(3)(a) Fiscal Code
- 31 July 2026Transitional 9 percent rate for small homes endedArt. III(1) Law 141/2025
- 31 December 2026Listed domestic reverse-charge items end on the Code's textArt. 331(6) Fiscal Code
2027, months from 1 January
- 1 January 2027Cash-accounting ceiling of 5,500,000 leiArt. 282(3)(b) Fiscal Code
The first two marks are history. Each period runs on its own axis; the Code text is ANAF's consolidation to Law 170/2026.
What is taxed at the 11 percent rate?
There is one reduced rate, 11 percent. The table lists the part of art. 291(2) covered here; the Code is the reference for the full list.
| Item | Rate and condition | Basis |
|---|---|---|
| Medicines for human use | 11 percent | art. 291(2)(a) |
| Food and drinks for human and animal consumption | 11 percent. Alcoholic drinks, soft drinks under NC code 2202, food with added sugar of at least 10 g per 100 g (other than milk powder for newborns, infants and young children) and food supplements are excluded and bear 21 percent | art. 291(2)(b)(1)-(4) |
| Books, newspapers, magazines and schoolbooks, in print or electronic form | 11 percent, except publications that are wholly or mainly video or audio-music content and those meant exclusively or mainly for advertising | art. 291(2)(g) |
| Hotel accommodation | 11 percent | art. 291(2)(m) |
| Restaurant and catering services | 11 percent, except alcoholic drinks and soft drinks under NC code 2202 | art. 291(2)(n) |
Which rate a given supply bears is an individual opinion. It goes to a tax consultant who is a member of the CCF (Camera Consultanților Fiscali, the Chamber of Tax Consultants).
Which goods and services moved to 21 percent in August 2025?
Among the groups that ANAF's Brasov note lists as moving to 21 percent from 1 August 2025 are these.
Veterinary medicines
Veterinary medicines moved to 21 percent on 1 August 2025, according to the ANAF Brasov note. Medicines for human use stay on the 11 percent list above.
Fairs, exhibitions, cinemas and cultural events
Admission to fairs, exhibitions, cinemas and cultural events, other than exempt ones, moved to 21 percent according to the same note.
Sports events
Admission to sports events moved to 21 percent according to the same note.
Small homes
Homes of up to 120 sqm and 600,000 lei sold to individuals bear 21 percent. A conditional transitional 9 percent applied from 1 August 2025 to 31 July 2026 and has ended (art. III(1) Law 141/2025).
Which supplies are exempt from Romanian VAT?
Some supplies are exempt without the right to deduct input VAT. The Code's examples include hospital and medical care, the granting and negotiating of credit, and the letting of immovable property, except hotel accommodation, vehicle parking spaces, machinery fixed permanently in the property and safes (art. 292(1)(a), (2)(a) and (e)). A taxable person may opt to tax some exempt operations, including the letting of property (art. 292(3)).
Goods shipped outside the EU by the supplier or on its behalf are exempt (art. 294(1)(a)). Intra-EU supplies of goods are exempt, with exceptions, when the customer gives the supplier a valid VAT number from another Member State (art. 294(2)(a)). The exceptions include supplies made by a company under the small-enterprise exemption, other than new means of transport. For the customs side of an export, see our EORI number service.
- Hospital and medical care are exempt (art. 292(1)(a)).
- Granting and negotiating credit is exempt (art. 292(2)(a)).
- Letting of immovable property is exempt (art. 292(2)(e)), except hotel accommodation, vehicle parking spaces, machinery fixed permanently in the property and safes; an option to tax exists (art. 292(3)).
- Goods shipped outside the EU are exempt (art. 294(1)(a)).
- Intra-EU supplies are exempt against the customer's valid VAT number (art. 294(2)(a)), but not those of a company under the small-enterprise exemption, other than new means of transport.
Does a new Romanian SRL charge VAT from day one?
Not necessarily. A business established in Romania whose annual turnover, declared or realised, does not exceed 395,000 lei may stay outside VAT (art. 310(1)). The ceiling rose from 300,000 lei to 395,000 lei on 1 September 2025 (OG 22/2025, per the ANAF Cluj-Napoca notice); 300,000 lei is history.
A newly formed company that starts an economic activity during a calendar year gets the full ceiling of 395,000 lei, not a pro-rated share (art. 310(5)). Its ceiling in the year of formation is the same as in any other year. A newly formed company can use the exemption if, when it starts its activity, it declares an estimated annual turnover under the ceiling and does not opt for normal VAT (art. 310(4)).
While exempt, the company may not show VAT on its invoices (art. 310(10)). A company under the ceiling may opt for normal VAT at any time (art. 310(3)). Whether to opt in is a business decision, and an opinion on it goes to a CCF tax consultant.
Trade with other EU businesses changes the picture for an exempt company: the section on where a service is taxed covers it.
- The ceiling is 395,000 lei of annual turnover, since 1 September 2025.
- A company formed during the year has the full ceiling.
- While exempt, VAT may not be shown on invoices.
What happens when turnover crosses 395,000 lei?
The Code sets a trigger day, not a grace period. A company's own turnover position goes to a CCF tax consultant.
Watch turnover against the ceiling · CLIENT, ACC
The company, with its accountant, watches its annual turnover against the 395,000 lei ceiling during the year (art. 310(1)).
Apply at the latest on the day · CLIENT, US
The company must apply for VAT registration at the latest on the day the ceiling is crossed (art. 310(6)). RomaniaRegist files the request under a power of attorney if it is engaged.
Normal VAT from that transaction · CLIENT
Normal VAT applies from the transaction that crosses the ceiling (art. 310(6)), so that invoice already carries VAT.
ANAF registers, then checks · ANAF
ANAF registers first and analyses the risk afterwards (art. 316(9)). No VAT code and no time can be promised: ANAF decides.
Returning to the exemption, later · CLIENT
A VAT-registered company that stayed under the ceiling in the previous year may ask to be taken off the register if it has not crossed the ceiling this year (art. 310(7)).
The ceiling in the life of a company
Question: The 395,000 lei ceiling in the life of a company
Condition: Under 395,000 lei
Outcome: Exempt, no VAT on invoices
Art. 310(1), (10)
Condition: Option
Outcome: Normal VAT at any time
Art. 310(3)
Condition: Ceiling crossed
Outcome: Apply at the latest that day, VAT from that transaction
Art. 310(6)
Condition: Registered
Outcome: May ask to return if under the ceiling last year and not crossed this year
Art. 310(7)
Is your company about to register for VAT?
RomaniaRegist files the registration request with ANAF under your power of attorney, and ANAF decides.
Where is a service taxed, and when does the customer pay the VAT?
These are the general rules, and exceptions exist. Where a service is taxed decides who owes the VAT, so the last row shows when the Romanian customer, not the supplier, pays it.
| Supply | Taxed where | Basis |
|---|---|---|
| Services to a business customer (B2B) | Where the customer business is established | art. 278(2) Fiscal Code |
| Services to a customer who is not a taxable person (B2C) | Where the supplier is established | art. 278(3) Fiscal Code |
| Goods that are shipped | Where the shipment starts | art. 275(1)(a) Fiscal Code |
| B2B services from a business not established in Romania | The Romanian business customer owes the VAT (reverse charge) | art. 307(2) Fiscal Code |
Exceptions exist from art. 278(4) onward and are not covered here. Where a particular supply is taxed is an individual opinion, and it goes to a CCF tax consultant.
The last row is the reverse charge on services bought from abroad: the Romanian business customer, not the foreign supplier, owes the VAT (art. 307(2)).
The special code of art. 317
A small company that is outside VAT because of the ceiling still needs the special code of art. 317(1) before cross-border B2B services or taxable intra-EU acquisitions. The code's detail is in the VAT number guide.
Numbers and identifiers
How to find or check a VAT number is in the guide named above. What the CUI, CIF and NIF are is on the tax identification number page.
When does the domestic reverse charge apply?
The domestic reverse charge applies only when both the supplier and the customer are VAT-registered (art. 331(1)). The supplier's invoice then carries no VAT (art. 331(3)). The dates below are the Code's text in ANAF's consolidation to Law 170/2026; amendments after it are not covered, so check the current text.
- Condition: the supplier and the customer are both VAT-registered.
- The supplier's invoice shows no VAT.
- The list includes game consoles, tablets and laptops (art. 331(2)).
- Points c) to f) and i) to l) apply until 31 December 2026 inclusive (art. 331(6)).
- For electronics, only from 22,500 lei per invoice, VAT excluded (art. 331(7)).
What is cash-accounting VAT and who can use it?
Cash-accounting VAT (TVA la încasare) makes VAT due when the customer pays, in whole or in part (art. 282(3)). Whether to use it is a CCF tax consultant's opinion.
The ceiling
The ceiling is 5,000,000 lei from 1 March to 31 December 2026, and 5,500,000 lei from 1 January 2027 (art. 282(3)(a) and (b)), in ANAF's consolidation to Law 170/2026. A company already registered for VAT must have stayed under the ceiling in the previous calendar year (art. 282(31)(a)).
Starting
A company registering for VAT during the year may opt from its registration date or later in that year (art. 282(31)(b)).
Who is eligible
Only businesses established in Romania are eligible (art. 282(4)). The same paragraph lists taxpayers who are not eligible; its sub-paragraphs are not reproduced here.
How long
Once chosen, the scheme must be applied at least to the end of the calendar year of the option. If turnover exceeds the ceiling during that year, it applies until the end of the fiscal period following the one in which the ceiling was exceeded (art. 282(5)).
The customer
A customer of a cash-accounting supplier deducts the VAT only after paying the supplier (art. 297(2)).
The register
Taxpayers who apply the scheme are entered, on request, in a register kept by ANAF under OPANAF 1503/2016.
Monthly or quarterly: when is the VAT return filed?
The VAT period is the calendar month. It is the quarter for a company whose previous-year turnover did not exceed EUR 100,000 and which made no intra-EU acquisitions of goods (art. 322(2)). The lei equivalent of the euro limit is calculated under the methodological norms.
A company that registers for VAT during the year files quarterly returns in that year if its estimate stays under the pro-rated ceiling (art. 322(3)). A small enterprise that registers during the year recalculates its turnover over a full year: above the EUR 100,000 limit the period is the month, otherwise the quarter, unless it made intra-EU acquisitions of goods before registering (art. 322(4)).
Form 300 (decont de taxă) is due by the 25th of the month after the period (art. 323(1)), and the VAT is paid by the same date (art. 326(1)). The current model is OPANAF 174/2026, used from the January 2026 returns (ANAF form 300 page). Forms 300 and 390 are completed electronically and signed with a qualified digital certificate, per the ANAF forms list cited below.
Forms 300, 390 and 394
| Form | What it is | Frequency and deadline | Basis |
|---|---|---|---|
| Form 300 (decont de taxă) | The VAT return | By the 25th of the month after the period | art. 323(1) Fiscal Code; OPANAF 174/2026 from the January 2026 returns |
| Form 390 (declarație recapitulativă) | The recapitulative statement of intra-EU supplies, acquisitions and services | Monthly by the 25th, only for months in which tax became chargeable on those operations | art. 325 Fiscal Code; OPANAF 705/2020, as cited by the ANAF forms list |
| Form 394 (declarație informativă) | The listing of domestic supplies and purchases | As the ANAF order sets it | OPANAF 77/2022; software version used from the August 2025 returns, per the ANAF form 394 page |
The three recurring VAT forms, from ANAF's forms list, its form pages and the Fiscal Code.
Invoices between Romanian taxable persons
Between taxable persons established in Romania, only an invoice that meets OUG 120/2021 (RO e-Factura, ANAF's e-invoicing system) counts as an invoice (art. 319(11) Fiscal Code). From 1 January 2026 it must be uploaded within 5 working days of issue (art. 10(7) OUG 120/2021, as amended by OUG 89/2025).
What is the fine for a late VAT return?
A late VAT return is fined 500 to 1,000 lei for small and other companies, and 1,000 to 5,000 lei for medium and large taxpayers (art. 336(2)(d) Fiscal Procedure Code). Late fiscal registration or changes declarations carry the same 500 to 1,000 lei band for small companies (art. 336(1)(a)).
The VAT code can be cancelled when six consecutive monthly returns or two quarterly returns are missing (art. 316(11)(d)), or after six months or two quarters with no purchases and no sales (art. 316(11)(e)). A return that shows VAT to recover is covered on the VAT refund page; the first refund after registration is audited in advance (art. 169(3)(d)).
Interest and penalties on late payment are not covered on this page.
- Small and other companies: 500 to 1,000 lei for a late return.
- Medium and large taxpayers: 1,000 to 5,000 lei.
- Cancellation: from the first day of the month after the due date of the sixth monthly return (the second quarterly return for a quarterly filer).
Who may file the VAT returns of a Romanian company?
Keeping a company's books for a client under a services contract, and preparing its returns as part of that contract, is reserved to members of CECCAR, the body of expert accountants and authorised accountants (OG 65/1994 art. 21(1) and 43(1); Law 82/1991 art. 10(3)). A company may also keep its books in its own accounting department (Law 82/1991 art. 10(2)), and a CCF tax consultant may prepare tax returns as tax consultancy (OG 71/2001 art. 3(1)(b)). Forms 300, 390 and 394 are filed by the company, which may use its CECCAR-member accountant or a CCF tax consultant to prepare them. RomaniaRegist does not keep books or file returns.
RomaniaRegist files the VAT registration request under the client's power of attorney, and ANAF decides. Opinions on a rate, a place of supply or opting in, answers to ANAF in a procedure and appeals are tax consultancy (OG 71/2001 art. 3(1)(a), (e) and (f)). They go to a CCF tax consultant, a lawyer or the client's accountant; RomaniaRegist can point you to a CCF tax consultant.
- CECCAR-member accountant, under a services contract: books and returns.
- CCF tax consultant: opinions, answers to ANAF, appeals, and preparing tax returns as tax consultancy.
- RomaniaRegist: files the registration request; ANAF decides.
From our practice
Alexandra Neagu prepares the VAT registration file of a new Romanian company with foreign owners, files it with ANAF under the client's power of attorney and keeps the filing calendar in step with the client's own accountant. The decision points are the ceiling, services to and from other EU businesses, and the return calendar.
Sources
Every figure above comes from these texts, as ANAF and the other publishers print them. The Code pages were checked on 13 October 2026 and the form 300 page on 14 October 2026.
- Fiscal Code, Law 227/2015, Title VII: ANAF consolidation up to Law 170/2026.
- Fiscal Procedure Code, Law 207/2015: fines for late declarations, audit of the first refund.
- ANAF Brasov note of 25 September 2025: the new rates and what moved.
- ANAF Brasov table of rates: the rates before and after 1 August 2025.
- ANAF Cluj-Napoca notice: the exemption ceiling raised to 395,000 lei.
- ANAF form 300 page: the current model, OPANAF 174/2026.
- ANAF form 394 page: the software version from the August 2025 returns.
- ANAF forms list: form 390 and form 394 descriptions.
- ANAF Brasov note on RO e-Factura: the 5 working day upload term.
- OG 65/1994: accounting reserved to CECCAR members.
- Law 82/1991: outsourced accounting only under contract with a CECCAR member.
- OG 71/2001: opinions, tax returns, representation and appeals are tax consultancy.
Frequently asked questions about VAT in Romania
Is the Romanian VAT rate still 19 percent, and when did it change?
No. The standard rate was 20 percent in 2016 and 19 percent from 1 January 2017 until July 2025. It is 21 percent for new operations from 1 August 2025 (Law 141/2025). The single 11 percent rate took over items of the former 9 percent and 5 percent reduced rates from the same date.
What is the VAT rate in Romania in 2026?
In Romania, VAT (TVA) is charged at a standard rate of 21 percent and a single reduced rate of 11 percent, both in force since 1 August 2025 (art. 291(1) and (2) Fiscal Code). The rate that applies is the one in force on the chargeable event (art. 291(4)).
Does a new Romanian SRL have to charge VAT from day one?
Not if, when it starts, it declares an estimated annual turnover under 395,000 lei and does not opt for normal VAT (art. 310(3), (4)). A company formed mid-year gets the full ceiling (art. 310(5)). While exempt, it may not show VAT on its invoices (art. 310(10)). Whether to opt in is a question for a CCF tax consultant.
Does a company formed mid-year get the full 395,000 lei ceiling?
Yes. A taxable person that starts an economic activity during a calendar year has the full ceiling of 395,000 lei, not a pro-rated one (art. 310(5) Fiscal Code). The ceiling has been 395,000 lei since 1 September 2025, up from 300,000 lei (OG 22/2025).
What happens if my turnover crosses 395,000 lei during the year?
The company must apply for VAT registration at the latest on the day the ceiling is crossed, and normal VAT applies from the transaction that crosses it (art. 310(6)). ANAF registers first and analyses the risk afterwards (art. 316(9)). Advice on a particular case goes to a CCF tax consultant.
Can a small exempt company buy services from EU suppliers without a VAT number?
Not without the special code of art. 317(1), which a company outside VAT because of the ceiling needs before cross-border B2B services or taxable intra-EU acquisitions. The Romanian business customer owes the VAT on B2B services from a business not established in Romania (art. 307(2)). The code's detail is in the VAT number guide.
Do I charge Romanian VAT on services to a client in Germany or the UK?
As a general rule, B2B services are taxed where the customer business is established (art. 278(2)) and B2C services where the supplier is established (art. 278(3)). Exceptions exist from art. 278(4) onward and are not covered here. Where a particular supply is taxed is a question for a CCF tax consultant.
When does the Romanian customer pay the VAT instead of the supplier (reverse charge)?
In two common cases. A Romanian business customer owes the VAT on B2B services supplied by a business not established in Romania (art. 307(2)). Under the domestic reverse charge, which applies only when both supplier and customer are VAT-registered, the supplier's invoice carries no VAT (art. 331(1), (3)).
What is taxed at the 11 percent rate, and are the old 5 percent and 9 percent rates gone?
Yes, they are gone as rates. The one reduced rate, 11 percent (art. 291(2)), covers medicines for human use, food and drinks, books and newspapers, hotel accommodation, and restaurant and catering, with the exclusions the Code lists, such as alcoholic drinks. It took over items of the former 5 percent and 9 percent rates from 1 August 2025.
Which goods and services moved to 21 percent in August 2025?
According to ANAF's Brasov note, the groups that moved to 21 percent from 1 August 2025 include veterinary medicines, admission to fairs, exhibitions, cinemas and cultural events (other than exempt ones), admission to sports events and small homes. The transitional 9 percent rate for homes ran only to 31 July 2026.
What is cash-accounting VAT (TVA la încasare) and who can use it?
Cash-accounting VAT makes VAT due when the customer pays (art. 282(3)). Only businesses established in Romania can use it (art. 282(4)); registered companies need previous-year turnover under 5,000,000 lei (1 March to 31 December 2026) or 5,500,000 lei (from 1 January 2027), per ANAF's Law 170/2026 consolidation. Once chosen, it applies at least to year end (art. 282(5)).
Monthly or quarterly: how often does a Romanian company file its VAT return, and by when?
Monthly, or quarterly if previous-year turnover was up to EUR 100,000 with no intra-EU acquisitions of goods (art. 322(2)). A company registering mid-year files quarterly if its estimate stays under the pro-rated ceiling; a small enterprise recalculates over a full year (art. 322(3), (4)). Form 300 is due by the 25th of the month after the period (art. 323(1)).
What are forms 300, 390 and 394?
Form 300 (decont de taxă) is the VAT return. Form 390 (declarație recapitulativă) is the recapitulative statement of intra-EU supplies, acquisitions and services, filed monthly by the 25th for months in which tax became chargeable on them (art. 325). Form 394 (declarație informativă) is the informative listing of domestic supplies and purchases, under OPANAF 77/2022.
What is the fine for a late VAT return?
A late return is fined 500 to 1,000 lei for small and other companies and 1,000 to 5,000 lei for medium and large taxpayers (art. 336(2)(d) Fiscal Procedure Code). Late fiscal registration or changes declarations carry the same 500 to 1,000 lei band for small companies (art. 336(1)(a)).
Who may file VAT returns for my company?
Under a services contract, keeping a company's books and preparing its returns is reserved to CECCAR members (OG 65/1994 art. 21(1); Law 82/1991 art. 10(3)). The company may keep its books in-house, and a CCF tax consultant may prepare returns. RomaniaRegist files only the VAT registration request, under your power of attorney; ANAF decides.