see also :
INTRASTAT in Romania
VAT rates in Romania

Is fiscal representative compulsory in Romania ?

Romania is a European Union Member State. If your business is established in another European Country appointing a tax agent or VAT representative is not compulsory.

Romania yes REQUIRES a tax representative for non EU businesses.

When and how do you have to register for VAT as taxpayer?

Registration in Romania is made in two ways. The first layer is a simple identification for tax purposes : you get your TIN (Tax Indentification Number). It may be for customs needs (your business buys/sells within exempted areas or bonded warehouses, or IntraCommunity purchases. It is just as simple and limited to a Tax number.

A second layer is requested for businesses triggering « right to deduct » and this means the business is performing operations for which it has rights and duties :
– the business has to submit periodical returns to report local operations
– the business has no more access to VAT refund through transnational web portal or 13th Directive, but reports VAT on purchases directly on the form(s) (300 (394 VAT Book)) provided by in Romania like other established companies.

This « trigger » is activated when :
– you deliver goods to individual particulars in Romania and do not / cannot opt for the Distance Sales Threshold relief.
– you move goods from Romania to another State, being third country or Member state.

In most cases your VAT number in Romania will be similar to RO XXXXXX (the prefix is RO, but the number of digits may vary).

What is the threshold for deliveries to particulars individuals in  Romania ?

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.)

Once registered for VAT with right to deduct, which VAT should your business apply in  Romania ?

Standard VAT rate in Romania is 19% starting with 1 January 2017, while intermediate rate is  -. On the other hand, reduced rate is 9% and 5%.

Application of Article 37 and 109 to 122 of the VAT Directive in Romania : exempt; exempt with credit

Please note that we open access to a detailed table of VAT rates per goods and services in Romania :
See our section https://becompliant.tax/vat-rates-romania

What is the scope of a fiscal representative in Romania?

Fiscal representative should always diagnose your operations in Romania and establish clearly and by written :
1- What your transactions are
2- Where your transactions must be reported : territoriality
3- what are your liabilities in the reporting territory : VAT? ECSL? Intrastat?
4- what are the conditions in which you must charge or exempt VAT in your invoices
5- provide you with a reporting agenda

What form for VAT returns and when to submit in Romania ?

Your fiscal representative in Romania will have to submit periodically on your behalf.
The VAT form you are expected to submit in Romania : 300 (394 VAT Book)
In Romania, the periodicity of VAT (locally called Taxa pe valoarea adaugata) is as follows :

Monthly VAT returns in Romania  are due  25th of following month, always that Default
Your VAT payment is due :  Same as return.

Quarterly VAT returns in Romania  are due  25th of following month, always that If granted special permission
Your VAT payment is due :  Same as return.

Semesterly VAT returns in Romania  are due  25th of following month, always that If granted special permission
Your VAT payment is due :  25th of following month.

Yearly VAT returns in Romania  are due  25th of following month, always that If granted special permission
Your VAT payment is due :  25th of following month.

What are the E/ICSL a fiscal representative submits in Romania ?

The ECSL  you are expected to submit in Romania : 25th day of following month

Intrastat

Your statistical declarations (Intrastat) in Romania : Electronic form (15th of following month)

What are the late registration penalties in Romania ?

Penalties of RON1,000 to RON5,000 (approximately EUR250 to EUR1,100) in case of large and medium sized taxpayers and of RON500 to RON1,000 (approximately EUR125 to EUR250) in case of other taxpayers apply to late registration for VAT purposes.
Separate penalties range from RON1,000 to RON5,000 and are assessed for delays in submitting VAT returns.

 Where to find official information about VAT in Romania

Romania transposed the European Directive into national regulation The 7th Title of the Fiscal Code, approved by Law no. 227/2015 with subsequent amendments and completions..
The Revenue administration responsible for VAT in Romania is :
Ministry of Public Finance (http://www.mfinante.ro).

VAT and INTRASTAT compliance in Romania

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