Taxation · Romania
VAT rate Romania
Updated
Government fees are paid separately at cost and are listed below with their source.
Romanian VAT is 21%12 standard and 11%1 reduced since 1 August 2025. Registration becomes mandatory once turnover passes RON 395,00023. We register your company for VAT with ANAF and check the RO number in VIES.
Register for VATVAT rates in Romania and the taxes next to them
The standard rate is 21%12; one reduced rate of 11%1 replaced the old 5% and 9% bands. A family spending RON 10,000 a month on standard-rated goods now pays about RON 1,736 of that as VAT, against RON 1,597 at the old 19%.
- Reduced VAT rate
- 11%1
Figures checked
The rate applies by the date of the supply, not the contract. Invoices for services delivered after 31 July 2025 carry 21%12, even under an older agreement.
Working out the VAT or profit tax of a specific company is an individual consultation, not this page.
Profit tax is a separate choice: see micro-enterprise tax.
Tax residency is not the same as VAT registration
Resident if domiciled in Romania, or centre of vital interests in Romania, or present more than 183 days in any 12 consecutive months, or a Romanian citizen working abroad for the Romanian state.26
What makes you a Romanian tax resident
- Domicile or centre of vital interests in Romania.
- More than 183 days in Romania in any 12 consecutive months.
- Digital nomad visa holders: no Romanian income tax for the first 6 months4, until the 183-day rule is met.
What VAT registration does not do
- An RO VAT number does not make the owner tax resident. VAT follows the company, residency follows the person.
- Moving to Romania does not register your foreign company for Romanian VAT.
A crypto founder who relocates can hold a Romanian SRL with an RO number and still be taxed on personal gains at {{tax.extra.cryptoGainsTax}} only once resident.
Full rates for individuals: the Romanian tax system.
Ask about your caseSpecial regimes and VAT
Micro-enterprise taxSmall companies with at least one employee1%
Revenue-based tax instead of CIT for small companies with at least one employee, private ownership, and revenue under the threshold; excluded sectors include banking, insurance, gambling, oil and gas. Only one company per >25% shareholder may apply the regime.
Companies under €100,00025 revenue: 1%12 of revenue replaces 16%25 profit tax. VAT still applies separately once turnover passes RON 395,00023.
Who this is not for Banking, insurance, gambling, oil and gas. Only one company per shareholder holding over 25%.
Digital nomad tax treatmentDigital nomad visa holders6 months
Digital nomad visa holders owe no Romanian income tax or social contributions for the first 6 months; once 183 days in any 12-month period are exceeded they become tax resident.
Remote workers employed abroad: no Romanian income tax for 6 months4.
Who this is not for People invoicing Romanian clients through a Romanian company: that company pays VAT like any other.
Regimes change profit or income tax. None of them lowers the VAT rate.
See the tax residency rule above.
Invoicing EU businesses? They will check your RO number before paying.
From €450usually 10–45 working days- You send the company details
- We send a written quote
- We file with ANAF
We use your details only to answer this request.
Programme updates
VAT small-business exemption threshold raised from RON 300,000 to RON 395,000.
What this means for you: Companies between RON 300,000 and RON 395,000 turnover may stay outside VAT.
Law 141/2025: standard VAT 19% -> 21%; reduced rates 5%/9% -> single 11%.
What this means for you: Update invoice templates and price lists; the rate depends on the delivery date.
VAT in Romania: questions
How much is VAT in Romania?
21% standard and 11% reduced.
When did the Romania VAT rate change?
On 1 August 2025, under Law 141/2025. The standard rate went from 19% to 21%.
What was the Romania VAT rate in 2024?
19% standard, with reduced rates of 9% and 5%. Both reduced rates were merged into one in August 2025.
What was the VAT rate in Romania in 2019?
19%, the same standard rate that applied until Law 141/2025 raised it in August 2025.
Is the VAT rate in Romania 21% in 2026?
Yes. 21% applies through 2026; no further change is published in the Tax Code.
What is the VAT registration threshold in Romania?
RON 395,000 of annual turnover since 1 September 2025, up from RON 300,000. Voluntary registration below it is allowed.
Does a micro-enterprise pay VAT?
Yes, if it is VAT-registered. The 1% micro tax replaces profit tax, not VAT.
Can you calculate the VAT for my company?
That is an individual consultation. Send us your turnover and client countries, and we reply with what applies and a quote.
Register your company for VAT in Romania
Tell us about the company and its clients. We reply with the document list and a quote for our part.
- We read your message and reply with a written quote for our part of the work.
- You get the document list for your case, marked with what needs an apostille or a sworn translation.
- Nothing is filed and nothing is charged until you accept the quote.
VAT registration in Romania
From €450usually 10–45 working days- VAT registration application to ANAF
- Supporting documents file
- VIES activation
Sources (8)
- 1Law 141/2025 on certain fiscal-budgetary measures (MO 25 Jul 2025)
Used for Standard VAT rate, Reduced VAT rate, Micro-enterprise tax rate, Dividend withholding tax, Crypto gains tax
- 2Law 227/2015 on the Tax Code (consolidated)
Used for Standard VAT rate, VAT registration threshold, Corporate income tax, Micro-enterprise tax rate, Micro-enterprise revenue cap, Tax residency rules, Dividend withholding tax
- 3Majorarea plafonului de scutire de TVA de la 300.000 la 395.000 lei
Used for VAT registration threshold
- 4Digital nomad visa (RO-2022-3/3841)
Used for Digital nomad exempt period
- 5Romania - Corporate - Taxes on corporate income
Used for Corporate income tax, Micro-enterprise revenue cap
- 6Romania - Individual - Residence
Used for Tax residency rules
- 7Romania - Corporate - Withholding taxes
Used for Dividend withholding tax
- 8Romania - Individual - Significant developments
Used for Crypto gains tax