Romanian

VAT - Rates & Registration

Note: In
Romania
VAT is the same as Sales Tax

If a company not established in Romania is providing ‘taxable supplies’ of goods or services in Romania, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.  

It is important that all businesses with any commercial activity in Romania assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Romania. Some of the most common examples are:

  • Importing goods into Romania from outside the European Union
  • Buying and selling goods in Romania
  • Selling goods from Romania which are delivered to customers outside of Romania (business or private customers)
  • Acquiring goods in Romania from another EU country (Intra-community acquisitions)
  • Holding inventory in Romania for sale, distribution or consignment
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
  • Organising events in Romania where attendees or delegates must pay admission

If you are currently, or plan to conduct any of the above (or similar) transactions in Romania, you should contact us immediately for a complimentary consultation.

Romanian

VAT Rates, Formats & Thresholds

VAT Rates

19%

(Standard)

5 / 9%

(Reduced)

VAT Number Format

RO1234567890

Distance Selling Threshold

RON 118,000

Intrastat Threshold

RON900,000

(Arrivals)

RON900,000

(Dispatches)

VAT Rates

VAT Number Format

Distance Selling Threshold

Intrastat Threshold

19%

(Standard)

5 / 9%

(Reduced)

RO1234567890

RON 118,000

RON900,000

(Arrivals)

RON900,000

(Dispatches)

Additional Romania VAT Information