Romania VAT profile
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Romania VAT Profile
| Standard VAT Rate | 21% |
| Reduced VAT Rate | 11% |
| EU VAT Number | RO999999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - RON 395,000 (approx. EUR 105,000) Non resident - There is no registration threshold IC Acquisitions - EUR 10,000 |
| Fiscal representative required for non EU companies | A fiscal representative is required for Non EU companies |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency -Monthly: This is a standard filling frequency Additionally, change to monthly frequency is required If the annual turnover equals or exceeds EUR 100,000 or business performs intra-Community acquisitions - Quarterly: If the annual turnover is below EUR 100,000 Filing and Payment Deadline - 25th of the month following the reference period. |
| Annual VAT Returns | Not applicable |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between European Union member countries. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: RON 1,000,000 Dispatches: RON 1,000,000 Filing Frequency Monthly Filing Deadline 15th day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. In Romania EC Sales List is combined with EC Purchase List and covers all intra- community sales and acquisitions performed by Romanian VAT registered tax payers. Filing Frequency - Monthly: This is a standard filing frequency Filing Deadline - 25th day of the month following the reference period. |
| EC Purchase List | In Romania EC Sales List is combined with EC Purchase List and covers all intra- community sales and acquisitions performed by Romanian VAT registered tax payers. Filing Frequency - Monthly: This is a standard filing frequency Filing Deadline - 25th day of the month following the reference period. |
| Other VAT Declarations | Informative Statement (VAT 394) VAT 394 is required to be submitted to list transactions subject to Romanian VAT Filing Frequency - Monthly - Quarterly - Half-yearly - Annually Filing Deadline 30th of the month following the reporting period SAF-T (Declarative informative D406) is a declaration requiring details of certain transactions to be reported by all businesses registered in Romania. SAF-T is required to be submitted in xml format. Filing Frequency - Monthly - Quarterly Filing Deadline Last day of the month following the reporting period. |
Latest VAT News Romania
Latest tax technology news and blog posts
Romania Extends RO e-Factura (B2B) Deadline for SMEs to 1 July 2026
The Romanian government has officially extended the mandatory RO e-Factura enforcement deadline for small and medium-sized enterprises (SMEs) to 1st July 2026. This targeted deferral provides a significant “runway” for […]
Is Romania’s shift in approach going to pave the way for other EU Member States to use E Invoicing/e-reporting as an informative tool?
As EU tax administrations advance their digitalisation agendas, Romania’s recent repositioning of its e‑VAT system marks a notable change. Romanian authorities have shifted emphasis from treating digital […]
Key updates to e-invoicing in Romania
Emergency Ordinance no. 120/2021 (GEO 120/2021) is the founding legal framework for Romania’s national e-invoicing system (RO e-Factura). As of January 1, 2026, several significant updates and deadline […]