Romania VAT Guide for 2026: Rates, Registration & Compliance
Romania's standard VAT rose to 21% on 1 August 2025, with a single reduced rate of 11%. This guide explains registration, e-invoicing via RO e-Factura, and filing obligations.
Last updated
Key Takeaways
Romania applies a standard VAT (TVA) rate of 21% (raised from 19% on August 1, 2025) to most goods and services, including SaaS and digital products, with an 11% reduced rate for food and non-alcoholic beverages. A non-established business must register as soon as it makes taxable supplies, with no threshold; for EU-wide B2C distance sales, VAT is due once sales exceed the EU-wide EUR 10,000 threshold. Most financial and insurance services, medical care, education, and professional training are exempt; exports and intra-EU B2B supplies are zero-rated with credit.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Sales Tax Rates
Romania applies a standard VAT (TVA) rate of 21% to most goods and services, including SaaS and digital products sold to consumers. Reduced and special rates apply to specific categories:
Rate | Applies to |
|---|---|
21% (standard) | most goods and services, SaaS, and digital services (raised from 19% on 1 August 2025) |
11% (reduced) | food and non-alcoholic beverages, medicines, water, books and press, accommodation, restaurants, cultural and sporting events |
9% (transitional) | qualifying new-home sales through 31 July 2026 |
0% (zero) | exports and intra-EU supplies |
Electronically supplied services are taxed where the customer is located, so a foreign SaaS seller charges Romanian VAT on B2C sales and reports it through the EU One Stop Shop (OSS).
Registration & nexus threshold
Romania uses VAT registration rules rather than US-style economic nexus. A non-established business must register as soon as it makes taxable supplies in Romania, with no threshold [2]. For cross-border B2C sales within the EU, VAT is due in the customer's country once total EU distance sales exceed the EU-wide EUR 10,000 threshold, reportable through the One Stop Shop [2]. Registration steps are in the How to Register section.
Filing frequency & deadlines
Romanian VAT returns are filed monthly by default, or quarterly if the previous year's turnover is under EUR 100,000 with no intra-Community acquisitions. The return (D300) and payment are due the 25th of the following month, with the pre-filled RO e-TVA return operating for 2026.
Exemptions
Exempt supplies include most financial and insurance services, medical and healthcare, education and professional training, and gambling. Exports and intra-EU B2B supplies are zero-rated with credit.
Penalties
Failure to register on time draws fines of RON 500 to RON 5,000, with late payment charged interest of 0.02% per day plus a 0.01% daily penalty and a 0.08% daily non-declaration penalty in some cases.
Sources
[2] European Commission — One Stop Shop (EU-wide EUR 10,000 threshold)
[3] Romania National Agency for Fiscal Administration (ANAF) — VAT (TVA)
Verified July 2026 against the National Agency for Fiscal Administration and European Commission guidance.
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