VAT services
Romanian VAT, without the guesswork.
VAT is where Romanian compliance gets unforgiving: registration timing, the right rate, three different returns, and EU rules layered on top. This is a service, not a checklist you should run alone.
Romanian VAT at a glance
The framework, at the review date — rules change, so we track them for you.
| Item | Detail |
|---|---|
| Rates | 21% standard, plus a single 11% reduced rate for specific categories (the former 9% and 5% rates were merged into 11% on 1 August 2025). |
| Registration threshold | Mandatory above 395,000 RON annual turnover; voluntary registration possible earlier. |
| Periodic return | D300, filed monthly or quarterly depending on your situation. |
| Intra-community statement | D390, for trade with partners in other EU countries. |
| Domestic statement | D394, covering domestic transactions. |
| EU trade prerequisite | Registration in the ROI/VIES register before intra-community transactions. |
| EU B2C e-commerce | OSS — one return for consumer sales across the EU, instead of many registrations. |
What the VAT service includes
- Threshold monitoring, so mandatory registration never catches you late.
- A registration analysis: whether voluntary registration helps or hurts your specific model.
- Preparation and filing of D300, D390 and D394, reconciled with your books and e-Factura.
- ROI/VIES registration and VIES validation of your EU counterparties.
- OSS assessment and filings for EU B2C sellers.
- Plain-English answers when a customer, marketplace or supplier asks about your VAT status.
Who needs this most
VAT complexity scales with cross-border activity. E-commerce sellers juggle OSS, marketplaces and multiple rates; SaaS companies live on intra-community B2B rules and VIES checks. If you are still deciding whether to register at all, the background explainer in our VAT in Romania guide walks through the mechanics before you commit to anything.
To register voluntarily, or wait?
Below the 395,000 RON threshold, registration is a choice — and it is not automatic that waiting is better. Voluntary registration tends to pay off when your customers are VAT-registered businesses (they recover the VAT you charge) or when you carry significant input VAT you would otherwise absorb as cost. It tends to hurt when you sell to consumers who cannot deduct, since the VAT either raises your price or eats your margin. We run this analysis against your actual customer mix before recommending either path.
Why get it right early
Late registration, a wrong rate, or a missed D390 are not cosmetic errors — they surface in cross-checks between your returns, e-Factura and your counterparties, and they get more expensive to unwind with time. The cheapest moment to fix VAT is before the first invoice that depends on it.
Frequently asked questions
- When does a Romanian company have to register for VAT?
- Registration becomes mandatory when annual turnover exceeds 395,000 RON at the review date. You can also register voluntarily earlier — which often makes sense when your customers are VAT-registered businesses or when you have significant input VAT to recover.
- What are the Romanian VAT rates?
- At the review date there are two: the 21% standard rate and a single 11% reduced rate for specific categories of goods and services. The former 9% and 5% rates were merged into 11% on 1 August 2025. Which rate applies to your products is part of the setup we do when we take you on.
- What VAT returns will my company file?
- The periodic D300 VAT return, monthly or quarterly depending on your situation; the D390 recapitulative statement if you trade with other EU countries; and the D394 statement for domestic transactions. All are filed electronically through SPV.
- What is ROI/VIES registration and do I need it?
- To make intra-community acquisitions or supplies — buying or selling across EU borders — a Romanian company must be registered in the ROI/VIES register, separate from ordinary VAT registration. If you trade with EU partners, we handle this registration and validate counterparties in VIES.
- Can I sell to EU consumers without registering in every country?
- For EU B2C e-commerce, the OSS (One Stop Shop) scheme lets you declare VAT on sales to consumers across the EU through a single return instead of registering in each member state. We assess whether OSS fits your model and run the filings if it does.
Put VAT on our desk
VAT compliance is included in our monthly accounting packages for VAT-registered companies. 240+ active clients — tell us what you sell and where, and we reply within one business day.