Áttekintés Románia ÁFA

If your company is not established in Romania and is providing ‘taxable supplies’ of goods or services in Romania, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in Romania evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

What you should know

There are numerous circumstances in Romania that can generate the responsibility to register for VAT. Below are some of the most common cases:

  • Goods being imported into Romania from outside the EU;
  • Goods being bought or sold in Romania;
  • Selling goods from Romania that are delivered to customers out with Romania (this applies to business or private customers);
  • Obtaining goods in Romania from another country within the EU (Intra-community acquisitions);
  • Inventory of stock in Romania for sale, circulation or delivery;
  • eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
  • Arranging events in Romania, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in Romania, you should contact amavat® immediately to allow us to help you be VAT compliant.

VAT Rates, the Formats & the Thresholds

VAT Rates VAT No. Format Distance Selling Threshold Intrastat Threshold
19% (Standard)
5/9% (Reduced)
RO1234567890 RON 118,000 RON 900,000 (Arrivals)
RON 900,000 (Dispatches)

*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 30.06.2020.

Additional VAT information for Romania

‘VAT Return’ Periods
Monthly or quarterly

‘Annual Returns’

‘EC Sales Lists’ frequency

‘EC Purchase Lists’

Additional reporting requirements
A monthly or quarterly statement listing the supply of goods and services only to Romanian businesses.

‘Extended Reverse Charge’
Services and goods provided by a non-established business to VAT registered customer in Romania, are subject to the reverse charge and the customer should account for the VAT. Please contact amavat® if you would like further information of how the extended reverse charge applies in Romania.

‘Fiscal Representation’
A business established in a country out with the EU must retain a tax representative to register for VAT in Romania.