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Romanian VAT – Rates & Registration

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 VAT Number Format Distance Selling Threshold Intrastat Threshold
19% (Standard) RO1234567890 RON 118,000 RON 900,000 (Arrivals)
5 / 9% (Reduced) RON 900,000 (Dispatches)
VAT return periods

Monthly or quarterly

Annual returns

No

EC Sales Lists frequency

Monthly

EC purchase lists

Yes

Other reporting requirements

A monthly or quarterly statement listing the supply of goods and services rendered to Romanian businesses

Extended reverse charge

Services and goods provided by a non-established to a VAT registered customer in Romania are subject to the reverse charge and the customer accounts for the VAT. Please contact us if you would like details of how the extended reverse charge applies in Romania.

Fiscal Representation

A business established in a country outside the EU must appoint a tax representative to register for VAT in Romania

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