Romania VAT Calculator
How Much Is VAT in Romania?
The standard VAT rate in Romania is 21% in 2026. Other rates: 11% — Food and non-alcoholic drinks (excluding high-sugar products), restaurant and catering services, medicines, water supply, hotel accommodation, books, newspapers, school textbooks, fertilisers, certain cultural and leisure admissions, housing; 0% — Exports, intra-EU B2B supplies of goods, international transport. Locally the tax is called Taxa pe valoarea adăugată (TVA). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.
How to calculate Romania VAT
To add 21% VAT to a net (tax-exclusive) price, multiply it by 1.21. To remove VAT from a gross (tax-inclusive) price, divide it by 1.21.
- Add VAT: RON 100 net × 1.21 = RON 121 gross (that is RON 21 of VAT)
- Remove VAT: RON 121 gross ÷ 1.21 = RON 100 net (that is RON 21 of VAT)
Use the Romania VAT calculator above for any amount, or compare Romania with every other country in our VAT rates by country table.
Romania VAT Rates Overview
Every VAT rate currently in force in Romania
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 21% | Most goods and services (raised from 19% on 1 August 2025) |
| Reduced rate | 11% | Food and non-alcoholic drinks (excluding high-sugar products), restaurant and catering services, medicines, water supply, hotel accommodation, books, newspapers, school textbooks, fertilisers, certain cultural and leisure admissions, housing |
| Zero rate (exempt with credit) | 0% | Exports, intra-EU B2B supplies of goods, international transport |
VAT History and Local Rules in Romania
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2025: Standard rate raised from 19% to 21% and the 9% and 5% rates merged into 11% (1 August); threshold raised to RON 395,000 (1 September)
- 2017: Standard rate cut from 20% to 19%
- 2016: Standard rate cut from 24% to 20%
- 2010: Standard rate raised from 19% to 24% during the financial crisis
- 2007: Romania joined the EU
- 1993: VAT introduced in Romania
Is the VAT rate the same everywhere in Romania?
Yes. The same VAT rates apply throughout Romania, and there are no regional rates or special VAT territories.
Good to know
On 1 August 2025 Romania raised its standard rate from 19% to 21% and merged its 9% and 5% reduced rates into one 11% rate, as part of a fiscal consolidation package. The transitional 9% rate for qualifying first homes ended on 31 July 2026. Since then housing falls under the 11% rate where the conditions are met.
Romania is one of the EU's most digitised VAT systems. Nearly all domestic invoices must go through RO e-Factura, and companies file SAF-T (D406) reports.
Food with high added sugar and alcoholic drinks are excluded from the 11% rate and taxed at 21%.
Zero-Rated and Exempt Supplies in Romania
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods outside the EU
- Intra-EU supplies of goods to VAT-registered customers
- International transport of goods and passengers
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Banking and financial services
- Insurance and reinsurance
- Licensed medical and welfare services
- Education by licensed institutions
- Letting of immovable property (option to tax available)
- Sale of old buildings and non-building land
Romania VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Romania.
| Local name | Taxa pe valoarea adăugată (TVA) |
|---|---|
| VAT number format | RO + 2 to 10 digits (e.g. RO12345678) |
| Registration threshold | RON 395,000 annual turnover (since 1 September 2025, up from RON 300,000) for the small-business exemption |
| Non-resident businesses | Non-established businesses must register before their first taxable supply in Romania; no threshold. Non-EU businesses generally need a fiscal representative. |
| Filing frequency | Monthly by default; quarterly for businesses with prior-year turnover below EUR 100,000 and no intra-EU acquisitions |
| Filing and payment deadline | VAT return (Form 300) and payment due by the 25th day of the month following the period |
| E-invoicing / reporting | RO e-Factura is mandatory for domestic B2B invoices (since 2024) and B2C invoices (since 2025), reported through the ANAF platform. SAF-T (D406) applies, and RO e-TVA pre-filled returns are being introduced. |
| Tax authority | Agenția Națională de Administrare Fiscală (ANAF) |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Agenția Națională de Administrare Fiscală (ANAF) before relying on them.
Cross-Border Sales and Refunds in Romania
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Foreign sellers of digital services to Romanian consumers charge 21% Romanian VAT. They normally report it through the EU One-Stop Shop (OSS), or the non-Union OSS for non-EU sellers, instead of registering in Romania.
Tourist VAT refunds: Yes. Non-EU residents can reclaim VAT on goods bought in Romania and exported from the EU in their personal luggage, with customs validation.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Romania
What is the current VAT rate in Romania?
The standard VAT rate in Romania is 21% in 2026. Other rates in force: 11% (reduced rate), 0% (zero rate (exempt with credit)). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Romania?
To add 21% VAT, multiply the net price by 1.21. To remove it from a VAT-inclusive price, divide by 1.21; the difference is the VAT. The calculator at the top of this page does both.
When did Romania increase VAT?
Romania raised the standard rate from 19% to 21% on 1 August 2025 and replaced the 9% and 5% reduced rates with one 11% rate. The registration threshold was raised to RON 395,000 from 1 September 2025.
What is the VAT registration threshold in Romania?
Romanian businesses can use the small-business exemption until annual turnover exceeds RON 395,000. Non-established foreign businesses must register before their first taxable supply.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.