Romania VAT Calculator 2026
21% standard, with reduced rate of 11% on specified categories.
Figures last reviewed
Romania VAT at a glance
- Standard VAT rate
- 21% — ranked 15 of 36 covered here
- Reduced rate
- 11% — applies to specified categories only
- Compared with the average
- +4.01 pts — average across the 36 countries covered is 16.99%
- Registration threshold
- 300,000 RON — annual turnover above which registration becomes compulsory
- Rates verified
- 17 August 2026 — checked against the issuing tax authority
Romanian TVA: 19% standard, 9% and 5% reduced — 2025 changes consolidating rates
Romania's VAT (Taxa pe Valoarea Adăugată, TVA) sits at a standard rate of 19%, the lowest standard rate in central-eastern Europe. Two reduced rates apply:
- 9% — food and non-alcoholic drinks, hotel accommodation, restaurant and catering services, water supply, pharmaceuticals, prosthetics and orthopaedic products, agricultural inputs
- 5% — books, newspapers, magazines (incl. e-books), school textbooks, museum entry, cinema and theatre tickets, certain housing (first-home up to 600,000 lei net) — though several social-housing categories were tightened in 2024
- 0% — 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 — 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 — 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.
How VAT works in Romania
Standard 19%, Reduced 9% (food, medicines, hotels), 5% (books, newspapers)
Calculating Romania VAT
Start from the price excluding tax
VAT is charged on the net price. At 21%, a net RON 100 becomes RON 121.00 once VAT of RON 21.00 is added.
To work backwards, divide — never subtract
Removing VAT from a gross figure means dividing by 1.2100, not subtracting 21%. Subtracting the percentage from the gross amount understates the net price, and the error grows with the rate.
Check which rate actually applies
Romania applies a reduced rate of 11% to specified categories. Standard 19%, Reduced 9% (food, medicines, hotels), 5% (books, newspapers) Using the standard rate on a reduced-rate supply overstates the tax.
Registration is threshold-based
Businesses with taxable turnover above RON 300,000 a year must register and charge VAT. Below it, registration is usually voluntary — worth doing when your customers can reclaim the tax.
Worked example at 21%
Adding and removing VAT at 21%
| Component | Adding to a net price | Removing from a gross price |
|---|---|---|
| Starting amount | RON 100.00 | RON 1,000.00 |
| VAT at 21% | (RON 21.00) | (RON 173.55) |
| Result | RON 121.00 | RON 826.45 |
So a net price of RON 100.00 in Romania costs RON 121.00 once VAT is added. Working the other way, a gross price of RON 1,000.00 contains RON 173.55 of VAT, leaving RON 826.45 net.
Computed from the same 21% rate the calculator applies, so this table and the calculator cannot disagree.
Countries with a similar rate
Romania VAT questions
What is the VAT rate in Romania?
The standard rate is 21%. Reduced rate of 11% apply to specified categories. That places Romania 15 of 36 of the countries covered here, 4.01 points above the 16.99% average.
How do I remove VAT from a price in Romania?
Divide the gross amount by 1.2100. At 21%, a gross RON 1,000 works back to RON 826.45 net with RON 173.55 of VAT. Subtracting 21% from the gross figure is the common mistake and gives the wrong answer.
When do I have to register for VAT in Romania?
Once taxable turnover passes RON 300,000 a year. Registering voluntarily below the threshold lets you reclaim input tax, which usually pays off if you sell mainly to other registered businesses and costs you if you sell to consumers.
Which countries have higher and lower rates than Romania?
Of the countries covered here, Finland has the highest standard rate at 25.5% and United Arab Emirates the lowest at 5%. Romania sits at 21%.