# Romania VAT Guide for 2026: Rates, Registration & Compliance

Canonical: https://trykintsugi.com/sales-tax-guides/europe/romania
Published: September 22, 2026

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.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## 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

## 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

- [1] [National Agency for Fiscal Administration (ANAF) — VAT rates (21% standard and 11% reduced from 1 August 2025)](https://static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/Cotele_de_TVA_09.2025.pdf)

- [2] [European Commission — One Stop Shop (EU-wide EUR 10,000 threshold)](https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en)

- [3] [Romania National Agency for Fiscal Administration (ANAF) — VAT (TVA)](https://www.anaf.ro)

Verified July 2026 against the National Agency for Fiscal Administration and European Commission guidance.

#### Frequently asked questions

### What is the VAT rate in Romania in 2026?

Romania's standard VAT rate is 21%. A single reduced rate of 11% applies to categories such as food, books, medicines, and accommodation, and 0% covers exports and intra-EU supplies; the transitional 9% rate for qualifying new homes ended on 31 July 2026.

### Do I need to register for VAT in Romania as a foreign business?

Yes. Non-established businesses have no registration threshold in Romania and must register before their first taxable sale. The domestic small-business exemption applies only to Romanian-established businesses.

### Is SaaS taxable in Romania?

Yes. SaaS and other electronically supplied services are taxed at the 21% standard rate. B2C sales are taxed where the customer is located and are usually reported through the EU One Stop Shop (OSS).

### How often are Romania VAT returns filed?

Romanian VAT returns are filed monthly by default, or quarterly if 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.

### What is the EU distance-selling threshold for Romania?

EUR 10,000 per year across all EU B2C sales of goods and digital services. Above it you charge Romanian VAT on sales to Romanian consumers and report through OSS.

### What are the penalties for late VAT in Romania?

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.