Romania is one of the 27 Member States of the European Union.

Basic VAcTs

Latest update 01.06.2024
Country ISO Code RO
EU Member State Yes
Local name Taxa pe valoarea adaugata (TVA)
VAT number format RO 1234567890 (two to ten digits)
VAT Rates  
Standard VAT Rate 19%
Reduced VAT Rate 9%
Special Reduced VAT Rate


VAT Compliance  
Standard VAT Return filing period Monthly or (calendar) quarter
Standard VAT Return filing deadline 25th day of the month following the filing period

VAT Representation required for non-resident

Yes, mandatory for non-EU businesses
Record retention period 10 years
Electronic invoicing Mandatory for B2B transactions, under conditions
Click HERE for more info
Real-time reporting n.a.
Special Rules  
General domestic reverse charge for domestic
supplies of goods by non-resident businesses?
Yes, domestic supplies of goods by non-resident
businesses to VAT registered B2B customers
Other domestic reverse charge mechanisms? Yes, e.g. supplies of specific goods (e.g. IT-products),
supply of CO2-certificates
Postponed Accounting on Import Yes, under conditions
VAT Grouping possible? Yes
VAT Refunds for non-EU businesses? Norway, Switzerland, Turkey (partial
reciprocity) and Serbia
Link to VAT Law HERE

Below is an overview of the latest VAT news for this country.

Note: The above information is taken from various sources and is for information purposes only and is not intended to be advice. Although the author went to great lengths to make sure the information is accurate and useful, users should not act on the basis of any matter used or presented without considering appropriate professional advice.

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VAT news
VAT news