Romania VAT (TVA) 2026 — 21% Standard, 11% Reduced

Romania applies a 21% standard VAT rate (TVA — Taxa pe Valoarea Adăugată) with a single reduced rate of 11% in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.

How Romania Got to 21% and 11%

Romania raised VAT twice in quick succession. The standard rate rose from 19% to 21% on 1 August 2025, and at the same time the former 9% and 5% reduced tiers were collapsed into a single 11% reduced rate covering food, restaurants, accommodation, transport, books, pharmaceuticals and social housing. This simplification removed the old product-by-product split that used to send shoppers to the wrong rate, and it is why 2026 invoices show only two rates. The standard rate had stayed at 19% for decades before the 2025 reform, so older invoices and price lists you see online may still quote it.

The small-business turnover ceiling also rose: from 1 September 2025 the micro-enterprise threshold went from RON 300,000 to RON 395,000 per year (roughly EUR 79,000), giving small Romanian sellers more headroom before VAT registration applies.

2026 TVA Rates at a Glance

Last verified: 19 October 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.

Use the VAT calculator in Custom-rate mode to compute any amount, or check a Romanian VAT number with the VAT validator.

What Each Reduced Rate Covers

11% Cota redusă

• Food and non-alcoholic beverages
• Restaurant meals and catering
• Hotel accommodation
• Domestic passenger transport
• Books, press and pharmaceuticals
• Medical equipment and social housing

Small Business Exemption

• Threshold: turnover below RON 395,000 (approx €79,000)/year
• Effect: micro-enterprise regime: no VAT charged; income tax applies instead at the micro-enterprise rates
• Invoice impact: no VAT charged, micro-enterprise notice on invoice

VAT Registration

1. Who: businesses exceeding RON 395,000, non-Romanian businesses making taxable supplies
2. Where: ANAF (National Agency for Fiscal Administration)
3. Format: RO + 2-10 digits

Invoice Requirements

Under Romanian TVA law (Codul Fiscal), invoices must contain: supplier details, customer details (B2B), unique invoice number, date, description, unit price, applicable VAT rate, VAT amount, total including VAT.

Reverse Charge

Applies for cross-border B2B services, construction, scrap metal, mobile phones, computers, gold, and certain electronics. Invoice at 0% VAT with reverse charge reference.

Cross-Border Sales and OSS

Romania is squarely inside the EU One Stop Shop system. If you sell goods or services to consumers in other Member States, the rules turn on where your customer is and how much you sell across the EU.

• B2B services to VAT-registered businesses elsewhere in the EU are outside Romanian VAT - apply the reverse charge and report the supply on your D390 recapitulative statement
• B2C distance sales to consumers in other EU countries become taxable in the buyer's country once EU-wide sales pass EUR 10,000 per year (about RON 50,000); settle them through the OSS non-Union scheme registered with ANAF
• OSS returns are quarterly, with the payment due by the end of the month following each quarter
• From 1 January 2027 (ViDA) only distance sales dispatched from Romania count toward the EUR 10,000 threshold - goods dispatched from stock held in another Member State already count in full

Confirm a customer's VAT number in VIES before zero-rating a B2B supply - the VAT validator checks it live against the EU database.

OSS

Romania participates in EU OSS since July 2021. Register with ANAF for B2C cross-border sales above the €10,000 EU-wide threshold (about RON 50,000).

Filing, Penalties and Compliance

Romanian VAT compliance runs through a fixed calendar and a well-defined penalty regime. Missing a filing or understating VAT is expensive, so build these dates into your bookkeeping.

• D300 VAT return: the periodic VAT return is due by the 25th of the month following the reporting period; most active taxpayers file monthly
• D390 recapitulative statement: filed monthly for intra-EU supplies and acquisitions, due by the 25th
• D394 intra-community report: lists invoices issued to Romanian VAT-registered customers
• e-Factura: B2B invoices must be transmitted through the RO e-Factura system; keep the ANAF SPV access active
• Late penalties: late filing or payment attracts a fine plus the late-payment interest of 14.50% for H2 2026 and the fixed EUR 40 compensation, which you can calculate with the late-payment calculator

Because thresholds, e-invoicing scope and rates have all moved recently, confirm the current position with ANAF or your accountant before filing.

Worked Examples

Worked Example — 11%

Books worth RON 2,000 net at 11%.

Gross = RON 2,000 × 1.11 = RON 2,220 · VAT = RON 220

How to Use the VAT Calculator

1. Select Romania — 21% auto-fills
2. Choose mode: Add, Remove, or Custom (11%)
3. Enter amount, click Calculate
4. Copy or download result

🔒 100% Client-Side Privacy: All calculations run in your browser.

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Frequently Asked Questions

Informational purposes only — not tax advice. Rates sourced from ANAF and EUR-Lex. Always confirm with your accountant.