When exactly must I register for VAT?

Registration becomes mandatory when annual turnover exceeds 395,000 RON at the review date. Because the trigger is turnover, the check is a monthly duty — your accountant should watch the running total every single month so the registration is filed on time, not discovered late.

Can I register for VAT voluntarily before the threshold?

Yes. Voluntary registration can make sense when your customers are VAT-registered businesses (they reclaim the VAT anyway) or when you have significant VAT on purchases to deduct. It adds compliance work, so the decision is worth a short analysis rather than a default.

Which VAT rate applies to my products or services?

At the review date there are two rates: the 21% standard rate and a single 11% reduced rate for specific categories defined by law. The former 9% and 5% reduced rates were merged into 11% on 1 August 2025 by Law 141/2025. Whether your product qualifies for 11% is a classification question your accountant should confirm in writing, because applying the wrong rate creates liability on every invoice.

I sell to consumers in other EU countries. Do I need VAT registration in each country?

Usually not — EU B2C e-commerce can use the OSS (One Stop Shop) scheme, declaring the VAT of all EU consumer sales through a single return. Whether and when OSS applies to you depends on your sales pattern; it is a standard setup for e-commerce clients.

VAT in Romania: rates, registration and returns explained

Romanian VAT for business owners: the 21% standard rate, the single 11% reduced rate, the 395,000 RON registration threshold, VIES, and how returns work.

Last reviewed: 8 August 2026 · published: 7 August 2026 · Conion, CECCAR member firm

The short answer

Romania charges VAT at a standard 21% rate, with a single reduced rate of 11% for specific categories, at the review date. Registration is mandatory once annual turnover exceeds 395,000 RON — and voluntary before that. Registered companies file periodic returns (D300) plus recapitulative statements for intra-EU trade (D390) and domestic transactions (D394).

VAT is where Romanian compliance gets rhythm: once registered, the company has a return cycle that never pauses. Here is what founders need to understand before and after registration.

The rates

Rate	Applies to
21% — standard	Most goods and services, unless the reduced rate is explicitly provided.
11% — reduced	Specific categories defined by law: basic foods, books and publications, HoReCa services, water and sewerage, thermal energy, firewood, fertilisers and others.

Romania simplified its VAT structure on 1 August 2025 (Law 141/2025): the standard rate rose from 19% to 21%, and the two former reduced rates of 9% and 5% were merged into a single 11% rate. A transitional 9% rate survives only for certain social-housing deliveries under contracts signed before 31 July 2025, and only until 1 August 2026.

Whether the reduced rate applies to a given product is a legal classification, and the categories are adjusted by legislation from time to time. Have it confirmed for your exact products rather than assumed from a list.

Registration: mandatory vs voluntary

Below 395,000 RON of annual turnover, a Romanian company may operate without VAT registration: it does not charge VAT and does not deduct it. Crossing the threshold makes registration mandatory. Because the trigger is cumulative turnover, threshold-watching is a monthly duty — one of the quiet jobs a good accountant performs every close, so the registration happens on time instead of being reconstructed after the fact.

Voluntary registration earlier can pay off when your customers are businesses or your purchases carry significant VAT. It also adds every obligation described below, so the decision deserves a real calculation — our VAT accounting service includes exactly that analysis.

Selling across borders

Intra-community B2B trade requires registration in the ROI/VIES register, so your VAT number validates in the EU VIES system.
Intra-EU transactions are reported in the D390 recapitulative statement for the periods in which they occur.
EU B2C e-commerce can use the OSS (One Stop Shop) scheme to declare VAT on consumer sales across the EU through one return.

Cross-border VAT is the area where generic accounting most often breaks down; if you sell abroad — goods or digital — see our e-commerce accounting page for how the flows are handled.

Returns and statements

Once registered, the company files the D300 VAT return monthly or quarterly, depending on its situation, along with D390 for intra-community trade and D394 for domestic transactions. The filings go through SPV, and the amounts must reconcile with what e-Factura already shows ANAF — the returns are cross-checked against invoice data the authority holds.

VAT compliance is included in the relevant packages on our pricing page; the full obligation set for an SRL, VAT included, is mapped in our requirements checklist.

Frequently asked questions

When exactly must I register for VAT?: Registration becomes mandatory when annual turnover exceeds 395,000 RON at the review date. Because the trigger is turnover, the check is a monthly duty — your accountant should watch the running total every single month so the registration is filed on time, not discovered late.
Can I register for VAT voluntarily before the threshold?: Yes. Voluntary registration can make sense when your customers are VAT-registered businesses (they reclaim the VAT anyway) or when you have significant VAT on purchases to deduct. It adds compliance work, so the decision is worth a short analysis rather than a default.
Which VAT rate applies to my products or services?: At the review date there are two rates: the 21% standard rate and a single 11% reduced rate for specific categories defined by law. The former 9% and 5% reduced rates were merged into 11% on 1 August 2025 by Law 141/2025. Whether your product qualifies for 11% is a classification question your accountant should confirm in writing, because applying the wrong rate creates liability on every invoice.
I sell to consumers in other EU countries. Do I need VAT registration in each country?: Usually not — EU B2C e-commerce can use the OSS (One Stop Shop) scheme, declaring the VAT of all EU consumer sales through a single return. Whether and when OSS applies to you depends on your sales pattern; it is a standard setup for e-commerce clients.