- VAT REGISTRATION & RETURN
VAT Registration in Romania
Looking to register VAT in Romania?
VAT rules in the Romania are based on the EU Directives which apply throughout all 27 Member States. However, Member States still set their own VAT rates – in Romania, the standard rate is 21% (effective 1 August 2025).
A new single reduced rate of 11% also applies to many goods and services previously subject to the 5% or 9% rates.
Romanian VAT Key Points:
You are required to register for VAT in Romania if:
A valid VAT registration is essential for storing inventory in Romania, regardless of your business location
Regular VAT returns must be filed as per the frequency required by the Romanian Tax Authority – this is required monthly or quarterly depending on your trading activity
If your business is based in the EU, you can also use One-Stop-Shop (OSS)
Romanian VAT Rates & Exemptions
The standard VAT rate in Romania is 21% and it applies to most goods and services. It’s locally referred to as Taxa pe Valoarea Adăugată (TVA) and the amount due is always included in the final retail price.
Additionally, some transactions are exempt from VAT. In the case that VAT is charged, the VAT paid can be reclaimed from the tax authority.
This table is for guidance only. You should also refer to the appropriate tax authority for specific advice.
VAT Registration & Return
- Romanian VAT Registration
If your business trades taxable goods or services in Romania, or is intending to store inventory in a Romanian-based warehouse, you’re required to register for VAT.
Please note that if your business is domiciled outside the European Union, you must appoint a fiscal representative in order to handle the registration process, and any ongoing obligations.
- Filing of VAT Returns
The filing frequency can be monthly or quarterly depending on your turnover and trading activity.
For the first year after registration, the filing frequency will automatically be assumed as quarterly if your estimated turnover is below €100,000, and you are not performing intra-EU acquisitions from other EU Member States.
If your turnover exceeds €100,000 by the end of the year (or you start performing intra-EU acquisitions), you must submit a notice to the tax authority to switch to monthly filing.
Intra-EU acquisitions are purchases made by your business, from other businesses based in other EU Member States.
- VAT Filing Deadlines
For both monthly and quarterly filing, the deadline is the 25th day after the end of the return period.
Payment must be made at the same time.
- Ecommerce Selling
As an ecommerce business relying on distance sales, it can sometimes be difficult to determine your tax obligations. TBA Global can help you to ensure that you stay compliant, particularly when trading across multiple EU markets.
If you are based in the EU and are using OSS, we can also adjust your filings accordingly.
Effortless Compliance with TBA Global
Free Consultation
Book a consultation
for free
Join TBA Global
You sign contract
with TBA Global
Registration
We register you
with our systems
Contract Management
We take care of
all the bureacracy
Declaration & Reporting
You declare all
your quantities via
our portal
Relevant Articles
Frequently Asked Questions
From the point your application is submitted, on average it will usually take at least one month for your application to be processed.
We would recommend that applicants wait at least 5 weeks before following up with the tax authority for a status chase, as most VAT numbers are released within this timeframe.
The standard rate of VAT is 21%. A reduced rate of 11% applies to specific goods and services.
A fiscal representative is required if your business is domiciled outside the European Union.
The filing frequency can be monthly or quarterly depending on your turnover and trading activity. Registered businesses must proactively monitor this and submit a notice to the tax authority if they intend to change their filing frequency.
- Book Now