Romania VAT Calculator 2026
Calculate Romanian TVA (VAT) with multiple rates
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Romanian TVA: 19% standard, 9% and 5% reduced β 2025 changes consolidating rates
Romania's VAT (Taxa pe Valoarea AdΔugatΔ, TVA) sits at a standard rate of 19%, the lowest standard rate in central-eastern Europe. Two reduced rates apply:
- 9% β food and non-alcoholic drinks, hotel accommodation, restaurant and catering services, water supply, pharmaceuticals, prosthetics and orthopaedic products, agricultural inputs
- 5% β books, newspapers, magazines (incl. e-books), school textbooks, museum entry, cinema and theatre tickets, certain housing (first-home up to 600,000 lei net) β though several social-housing categories were tightened in 2024
- 0% β intra-EU supplies to VAT-registered customers, exports outside the EU
Romania has used multiple TVA reforms over the last decade. The 2024 fiscal package narrowed some 5% categories (notably housing) and 2025 has continued to recalibrate: verify the exact rate for your category on ANAF's site before invoicing.
Registration threshold: RON 300,000 since 2024
The compulsory VAT registration threshold for Romanian businesses is RON 300,000(raised from RON 88,500 / EUR 88,500-equivalent under EU directive alignment in 2024). Below the threshold, businesses can opt into voluntary registration.
Distance sellers and digital service providers fall under the EU OSS regime with the EU-wide EUR 10,000 threshold. Foreign companies establishing in Romania must register for VAT within 10 days of taxable activity starting.
e-Factura and SAF-T: real-time reporting is now mandatory
Romania introduced e-Factura (mandatory B2B e-invoicing) in stages from 1 July 2024. All B2B and B2G invoices must now be issued in XML format and submitted to ANAF's national platform within 5 calendar days. Failure to do so results in penalties of 1,000 to 10,000 lei per invoice depending on taxpayer category.
On top of e-Factura, large taxpayers must also submit the SAF-T D406 file monthly (a structured audit file), and use e-Transport for high-risk goods movements within Romania. The compliance overhead is now among the heaviest in the EU.
Worked example
A Bucharest IT consultancy bills RON 5,000 to a Romanian client (B2B, 19%): TVA 950 lei, gross 5,950 lei. The same RON 5,000 service to a French VAT-registered company is 0% under intra-EU reverse charge β provided the French VAT ID is quoted on the e-Factura submission.
Frequently asked questions
Is hotel accommodation 9% or 19%?
Hotel and similar accommodation is at the 9% reduced rate. Restaurant services bundled with accommodation packages are also at 9%. Standalone alcoholic-beverage sales remain at 19%.
What changed for housing in 2024?
The reduced 5% TVA on first-home purchases was narrowed in 2024 β the maximum eligible price and surface conditions tightened, and many secondary social-housing categories were moved to 9% or 19%. Always verify the current rule for a specific transaction with the notary or ANAF.
Do I have to use e-Factura?
Yes for B2B and B2G transactions since 1 July 2024. B2C is voluntary as of 2025. Even if your accounting software produces invoices, you must still upload the XML to ANAF's SPV portal within 5 calendar days of the invoice date.
When are TVA returns due?
Monthly returns are due by the 25th of the following month for taxpayers with turnover above RON 300,000. Smaller businesses file quarterly. The Declaration 300 (D300) is the main TVA return filed via SPV.
Can a non-EU business register directly?
Non-EU businesses must appoint a fiscal representative in Romania to register for TVA. EU businesses can register directly. Most foreign sellers shipping B2C goods use OSS or IOSS instead of a direct Romanian registration.
Official sources
Last reviewed: 2026-05-10. See related EU VAT calculators.