VAT Atlas · entry № 23 · current as of April 2026
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Romania
Member of EU · Romanian leu · code ROStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Romania.
Standard rate
21% since 2025
Reduced (consolidated) 11% food, water, pharmaceuticals, books, hotels, restaurants, transport, energy
Reduced 5% social housing, prostheses
Zero-rated 0% exports, intra-EU supplies
Threshold 300 000 RON ~€60,000
Filing Monthly
§ Invoicing rules what you need to know
Tax authority Agenția Națională de Administrare Fiscală (ANAF)
Invoice language Romanian
Reverse charge Domestic reverse charge applies to construction, wood, cereals, scrap metal, and energy. Standard EU reverse charge for intra-Community B2B services.
Digital services B2C digital services to Romanian consumers are taxed at 21%. All invoices must go through the RO e-Factura system. Non-EU suppliers must use the OSS scheme.
Penalties Late VAT filing incurs penalties of RON 1,000–5,000 for legal entities. Non-use of e-Factura can result in fines of RON 5,000–10,000 per invoice.
Invoice requirements
- Sequential invoice numbering required
- Both parties’ CUI/CIF (tax ID) must be shown
- Invoices must be transmitted via RO e-Factura system
- Invoice must be issued within 15 days of supply
- Invoices must be stored for 10 years
E-invoicing status
Mandatory e-invoicing.
RO e-Factura: B2G mandatory since 2022, B2B since January 2024, B2C since January 2025. SMEs (<€500K turnover) extended to July 2026.
Frequently Asked Questions
What is the standard VAT rate in Romania?
The standard VAT rate in Romania is 21%. This rate has been in effect since 2025-08-01.
What are the reduced VAT rates in Romania?
11% (Reduced (consolidated)): applies to food, water, pharmaceuticals, books, hotels, restaurants, transport, energy. 5% (Reduced): applies to social housing, prostheses.
Is e-invoicing mandatory in Romania?
RO e-Factura: B2G mandatory since 2022, B2B since January 2024, B2C since January 2025. SMEs (<€500K turnover) extended to July 2026.
What is the VAT registration threshold in Romania?
The VAT registration threshold in Romania is 300 000 RON. ~€60,000
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