Here’s everything you need to know about Romanian VAT registration, Returns, Tax Representation and your legal obligations within Romania.

Romania
Looking to sell goods into Romania?
Registering for Romanian VAT
If a company is not established in Romania and is providing ‘taxable supplies’ of goods or services in Romania, it may have to obtain a non-resident VAT Number. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.
It is important that all businesses with any commercial activity in Romania register before commencing taxable transactions if applicable.
You will need to register for VAT in Romania if you meet any of the following criteria;
- If you are Importing goods into Romania from outside the European Union
- Organising events in Romania where attendees or delegates must pay admission
- Selling goods from Romania which are delivered to customers outside of Romania (business or private customers)
- Buying and selling goods in Romania (excluding domestic reverse charge)
- Acquiring goods in Romania from another EU country (Intra-community acquisitions)
- Holding inventory in Romania for sale, distribution or consignment
- Organising events in Romania where attendees or delegates must pay admission
- E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds
What are the Romanian VAT Thresholds?
- For EU VAT-registered companies selling goods over the internet to consumers in Romania,(distance selling), the VAT registration threshold is RON 118,000 per annum
- For foreign businesses trading in Romania that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.
Romanian VAT Reporting
Regular Romanian VAT returns are required from non-resident traders with a VAT number. These are required to report taxable transactions in Romania, and to report any VAT due/refund from the tax payer.
VAT Returns
- Monthly VAT returns – all VAT-registered entities will start with monthly filing unless they fall under the rules of a special scheme
- Quarterly VAT returns
- Semi-Annually – report once every 6 months
- Annually – report once every 12 months
Any monthly or quarterly Romanian VAT filing for a non-resident company is due on the 25th of the month following the period end.
Types of Romanian VAT
See below a table of the Romanian VAT rates
Rate | Type |
19% | Standard |
9% | Reduced |
5% | Reduced |
0% | Zero |
Fiscal Representation
In accordance with the EU VAT Directives, a local Romanian fiscal representative or agent is not required by a company resident in another EU member state. However, a fiscal representative, who is jointly liable for Romanian VAT, is required for non-EU companies.
Romanian VAT Reporting
- 19% Standard All other taxable goods and services.
- 9% Reduced Foodstuffs; pharmaceutical products; medical equipment for disabled persons; hotel accommodation; water supplies; some beer; soft drinks; cut flowers and plants for food production; some agricultural supplies; some goods and services for consumption on-board transportation.
- 5% Reduced Social housing; books (excluding e-books); newspapers and periodicals; admission to cultural events; admission to sporting events; admission to amusement parks; hotel accommodation; restaurants and catering services (excluding some alcoholic beverages); take-away food; bars, cafes and nightclubs (excluding some alcoholic beverages); Residential properties
- 0% Zero Intra-community and international passenger transport
Get Help
We Will Beat Any Like for Like Quote
All of our packages include registration and VAT returns, plus other additional services
The solution to your VAT problems is just a click away
VAT Registration & Filings
Import/One
Stop Shop
Fiscal
Representation
VAT
Refunds

VAT Registration & Filings
Unlock your sales potential with our bespoke VAT registration and filings services. Our team is ready to identify your VAT obligations allowing your business to expand across the world with a dedicated team beside you.
Leave the complexities to us, our professional team provide a seamlessly fast registration service and help you keep on top of the various filing deadlines so you can keep on top of what matters most.


fiscal representation
VAT Digital is a recognised and certified European Fiscal Representative allowing for our non-EU clients to trade freely with the EU. This enables a lot of benefits for businesses when registering and importing goods to the European Union.

VAT refunds
VAT Digitals specialist team can help identify where VAT can be recovered and process a reclaim to ensure your business is maximizing its profits.
Frequently Asked Questions
There are a number of business documents required for VAT registration in Romania. These include but are not limited to; Photo ID, Incorporation Certificate, Articles of Association, Bank Statement, Local Country VAT Certificate, Registration Documents as well as a Power of attorney with your local tax agent in Romania.
Every business or application is seen differently by the tax administration and taken on it’s own merit which means the time to receive your VAT number differs per registration.
The complete process can take about 4 weeks but is dependant on the individual company
You should have applied for registration when you were close to the threshold or when you knew you were going to store goods, but in this scenario you will need to back date the returns to the date you surpassed the threshold and pay the VAT owed.
Fiscal representation is only required by businesses looking to register for VAT in Romania where their head office is located outside of the European Union
Related Articles
Client Reviews
Hear from 1000's of happy customers
Hayley, Soterra Limited
★ ★ ★ ★ ★
We have used VAT Digital now for 4 years and they have been instrumental in helping us build our business. They are always helpful as well as prompt to answer any queries and with a wealth of knowledge. I would have no hesitation in recommending them.

Jess, Crumbs and Doilies
★ ★ ★ ★ ★
As a small business I found navigating how to register for IOSS incredibly daunting and confusing until I found VAT Digital. VAT Digital enabled my understanding, provided excellent advice and the onboarding process was simple. I would highly recommend VAT Digital and their services

Tony, Eglo UK
★ ★ ★ ★ ★
I use VAT Digital as our agent for VAT in both Germany and Ireland – including setting us up in Ireland. The service we receive is always first class – including timely reminders to submit data when necessary. Whenever I’ve had queries on the correct treatment of particular items they are always answered promptly and in detail.

Tarun, Basaho
★ ★ ★ ★ ★
Efficient and streamlined service
I've been using VAT digital for 3 years now for all my EU VAT filings. I was with a bigger firm before them and I am very satisfied with the switch. They are very helpful, responsive (this was a major requirement for me) and accurate. Their prices are in line with the market or a little lower. Recommended!
Start your journey with VAT Digital today
Trust VAT Digital to handle your VAT Registrations & Filings across Europe with our exceptional service and communication.