see also :
INTRASTAT in Romania
VAT rates in Romania

GENERIC INFORMATION

Romania is a former European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=498/1577833200

VAT local name :
Taxa pe valoarea adaugata

VAT number format in Romania :
RO XXXXXX (the prefix is RO, but the number of digits may vary)

Date of introduction of VAT in Romania :
1 July 1993

Local transposition of EU Directive :
The 7th Title of the Fiscal Code, approved by Law no. 227/2015 with subsequent amendments and completions.

Competent authority :
Ministry of Public Finance
(http://www.mfinante.ro)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
See competent authority depending on your situation on official website

HOW VAT IS APPLIED IN Romania

VAT rates :

  • standard : 19% starting with 1 January 2017
  • intermediate  :  –
  • reduced under Article 98(2) and Annex III, including  Articles 104, 104a, 105, 112, 113, 115, 117, 120 and 122 of the VAT Directive :
    9% and 5%
  • Application of Article 37 and 109 to 122 of the VAT Directive :
    exempt; exempt with credit

Please note that we have a detailed application of VAT rates per goods and services in Romania :
See our section on VAT rates in Romania

INTRASTAT and EUROPEAN SALES LIST IN Romania

Form and submission of ECSL in Romania :
25th day of following month
Form and submission of Intrastat in Romania :
Electronic form (15th of following month)

VAT COMPLIANCE IN Romania

Form name(s) : 300 (394 VAT Book)

Monthly VAT returns :

Conditions to submit monthly returns in Romania :
Default
Due date of monthly returns in Romania :
25th of following month
When to pay VAT under monthly return scheme in Romania :
Same as return

Quarterly VAT returns :

Conditions to submit quarterly returns in Romania :
If granted special permission
Due date of quarterly returns in Romania :
25th of following month
When to pay VAT under quarterly return scheme in Romania :
Same as return

Semesterly VAT returns :

Conditions to submit semesterly returns in Romania :
If granted special permission
Due date of semesterly returns in Romania :
25th of following month

Yearly VAT returns :

Conditions to submit yearly returns in Romania :
If granted special permission
Due date of yearly returns in Romania :
25th of following month

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
RON 118,000
RON 34,000  (acq. exempted pers.)

VAT and INTRASTAT compliance in Austria

Request a quotation

VAT in Austria (non residents)
VAT in Belgium (non residents)
VAT in Bulgaria (non residents)
VAT in Cyprus (non residents)
VAT in Czechia (non residents)
VAT in Croatia (non residents)
VAT in Denmark (non residents)
VAT in Estonia (non residents)
VAT in Finland (non residents)
VAT in France (non residents)
VAT in Germany (non residents)
VAT in Greece (non residents)
VAT in Ireland (non residents)
VAT in Italy (non residents)
VAT in Latvia (non residents)
VAT in Lithuania (non residents)
VAT in Luxembourg (non residents)
VAT in Malta (non residents)
VAT in Netherlands (non residents)
VAT in Poland (non residents)
VAT in Portugal (non residents)
VAT in Romania (non residents)
VAT in Slovakia (non residents)
VAT in Slovenia (non residents)
VAT in Spain (non residents)
VAT in United Kingdom (non residents)