Romania

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

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VAT Registration & Filings

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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.

Import/one stop shop

The two simplification schemes allow for both EU and non-EU businesses to lower the cost of VAT compliance and report multiple transactions using only one registration.

Enrolling in the schemes allows businesses to charge the correct VAT rate of each European country without the need to register for VAT in every member state.

The One Stop Shop and Import One Stop shop have set requirements for businesses to follow to stay compliant, find out more in our service guides.

fiscal representation

When a non-European business trades with the EU, some member states impose the need for a fiscal representative to be appointed for registration, filing, imports or VAT reclaims depending on the various EU rules.

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

Selling internationally can be very profitable but also increase the burden of expenditure for businesses. VAT expenses on goods, services and other operations outside of your home country can be difficult to recover due to the lack of registration or non-compliance.

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

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