VAT in Romania 2026
VAT in Romania in 2026 should be analyzed not only through the prism of rates. For a company outside Romania, the key question is whether the transaction is subject to Romanian VAT, whether it requires local registration, and whether the Romanian buyer can settle the VAT.
This guide covers the rates of 21%, 11% and special cases of 9%, registration, declarations D300, D390, D394, SAF-T D406, reverse charge, import, RO e-Factura, RO e-Transport and VAT refund from Romania.
VAT in Romania 2026 – what should a company outside Romania know right away?
Romanian VAT, or taxa pe valoarea adăugată, is part of the EU VAT system, but settlement practices are based on local forms, ANAF systems and Romanian digital obligations.
Taxenlight Experience
At Taxenlight we approach VAT abroad transactionally: first, we determine the sales model, taxable place, buyer status, documents, and reporting, and only then the rate. This is particularly important in Romania, as a single transaction may affect invoices, D300, D390, D394, D406 SAF-T, RO e-Factura, RO e-Transport, and customs documents.
Establish flow
Where is the goods, where is the buyer, who organizes the transport and is there any import?
Check the taxpayer
Is the buyer a VAT payer and can he take over the settlement via reverse charge?
Select reports
D300 is often the starting point. Transactions can be followed by D390, D394, D406, e-Invoice, and e-Transport.
Only then the rate
21%, 11% or an exception only makes sense if you know that Romania is the correct country of settlement.
| Area | The rule in 2026 | Importance for a company outside Romania |
|---|---|---|
| Basic VAT rate | 21% | The default rate for most standard supplies of goods and services taxed in Romania. |
| Main rate reduced | 11% | Applies to selected goods and services if the conditions of Romanian regulations are met. |
| Rate 9% | Transitional cases | It should not be considered as a general reduced rate for most transactions. |
| VAT registration | Dependent on transaction | Important, among others, for warehousing, import, ITC, IDT and local sales. |
| D300 | Basic VAT declaration | Submitted by taxpayers registered for VAT in Romania. |
| D390 and D394 | Transaction reporting | D390 covers EU transactions and D394 covers selected domestic transactions. |
| D406 SAF-T | Control file | May also apply to non-residents with a Romanian VAT number. |
| RO e-Invoice and RO e-Transport | Digital Responsibilities | Important for invoicing and transporting certain goods. |
Taxenlight advises
Don't start with the question, "21% or 11%?" First, check whether Romania is a taxable country, who settles VAT, and whether the transaction requires a local VAT number. Only then should you set the rate, invoice, and form.
When is a non-Romanian company subject to VAT in Romania?
A company from outside Romania may be subject to VAT in Romania when it carries out a transaction for which the place of taxation is Romania and for which it is responsible for settling tax or fulfilling a local registration obligation.
Warehouse or fulfillment
Goods located in Romania before sale often change the VAT analysis and may lead to local registration.
Import to Romania
It is necessary to determine the importer, import VAT, the right to deduct and any deferral of VAT upon import.
Local sales
Sales of goods already located in Romania may require a Romanian VAT number and reporting.
WNT and WDT
Movements of goods to Romania or from Romania to another EU country may trigger D300 and D390.
Services with location in Romania
Real estate, event, or physical services may require separate analysis.
E-commerce
OSS can help with B2C sales from another EU country, but does not replace registration when selling from a Romanian warehouse.
| Scenario | Can an obligation arise in Romania? | What to check? |
|---|---|---|
| B2B service for Romanian taxpayers | Often without local registration | Does reverse charge work and is there any special rule?. |
| Goods in Romanian warehouse | Yes | Is there local sale, Romanian VAT and D394. |
| Importing goods to Romania | Yes | Who is the importer and how is import VAT settled?. |
| Delivery with assembly | Depends | Is Romania the place of taxation and who settles VAT?. |
| Shopping with Romanian VAT | Depends | Is VAT refund or deduction in D300 correct?. |
VAT rates in Romania 2026 – 21%, 11% and cases 9%
In 2026, the standard VAT rate in Romania is 21%, and the main reduced rate is 11%. The changes result from the reform introduced by Romanian Law Legea No. 141/2025.
| Rate | Character | When might it matter? |
|---|---|---|
| 21% | Basic rate | Most standard supplies of goods and services are taxable in Romania. |
| 11% | Main rate reduced | Selected goods and services subject to compliance with Romanian regulations. |
| 9% | Transitional cases | Do not treat it as a standard reduced rate; it requires verification of the legal basis and date of the transaction. |
| 0% / exemption with the right to deduct | Special transactions | May apply to selected international transactions after meeting documentary conditions. |
| Exemption without the right to deduct | Selected exempt activities | May limit the right to deduct input VAT. |
Beware of old settings in systems
After rate changes, companies should review their price lists, invoice templates, e-commerce integrations, and rate mapping in accounting. An incorrect rate not only results in invoice corrections but also potential discrepancies in digital declarations and reports.
VAT registration in Romania – when should it be checked?
VAT registration in Romania may be necessary when a foreign company performs taxable activities in Romania and is required to pay taxes. Detailed rules, documentation, and registration procedures are described in the VAT Registration in Romania.
When is registration likely?
- the company imports goods to Romania as an importer,
- moves its own goods to a Romanian warehouse,
- sells goods already in Romania,
- makes ITC in Romania or ITC from Romania,
- carries out deliveries with assembly or installation in Romania,
- wants to deduct Romanian VAT in the local declaration.
When might registration not be necessary?
Registration may not be required if the Romanian buyer correctly settles the transaction using the reverse charge mechanism. However, this does not automatically apply to goods, warehouses, imports, intra-Community acquisitions (ICA), intra-Community supply of goods (ICA), and local sales.
Important: A company from another EU country may, in certain cases, benefit from the cross-border SME exemption in Romania. This exemption requires meeting conditions and prior notification—simply meeting the limits is not sufficient.
Not sure if you need a Romanian VAT number?
Go to the registration guide where we cover the timing of registration, the SME exemption, form 015, documents, and the difference between Article 316 and Article 317.
Obligations after VAT registration in Romania – a short overview
After VAT registration, you need to establish the appropriate declarations and digital obligations. Their scope depends on the transactions performed, so detailed forms, deadlines, and adjustments are described in the VAT Declarations in Romania.
| Form/system | What is it for? | When can it apply to a non-resident? |
|---|---|---|
| D300 and possibly D390 and D394 | VAT declaration and reporting of selected transactions | After standard registration, depending on the transactions performed. |
| D406 SAF-T | Data reporting in the SAF-T structure | As a rule, this also applies to non-residents with a Romanian VAT number; for this group, the obligation applies from 1 January 2025. |
| RO e-Invoice | E-invoicing | Depends on the company status and type of transaction. |
| RO e-Transport | Transport monitoring | For selected transports of goods covered by the system. |
Do you already have a Romanian VAT number?
Check which forms, deadlines and digital obligations apply to your transactions.
Reverse charge in Romania – when can it help and when is it not enough?
Reverse charge can be a significant factor in B2B services for Romanian VAT payers. However, it is not an automatic solution for every transaction with a Romanian counterparty.
When to analyze reverse charge?
- for B2B services for a Romanian VAT payer,
- in transactions where the supplier is an entity without a permanent establishment in Romania,
- with specific national reverse charge mechanisms.
When might reverse charge not be enough?
- when the company stores goods in Romania,
- when importing goods and selling them locally,
- when making an ITA or IDT from Romania,
- when selling goods already located in Romania,
- when selling to consumers.
Taxenlight advises
Before issuing an invoice without Romanian VAT, check not only the customer's VAT number but also the full transaction structure: what you're selling, where the goods are located, who's organizing the transport, and whether the regulations actually pass on VAT to the buyer. Details can be found in our Reverse Charge in Romania.
Import of goods to Romania and deferred import VAT
Importing into Romania requires verification of the importer, customs documents, import VAT, right of deduction, possible VAT registration, and impact on the D300. Romanian regulations also provide for a certificate of deferred payment of VAT on import.
Importer
First, determine who the importer is on the customs documents and whether they have a Romanian VAT number.
VAT at check-in
Check whether VAT is paid at check-in or can be settled via the deferral mechanism.
Further sale
After import, local sales, D300, D394, RO e-Factura and RO e-Transport may appear.
Imports through Romania may have a significant impact on liquidity
Import VAT deferral doesn't work automatically. It requires meeting certain conditions and procedures, so it's worth checking before your first customs clearance.
RO e-Factura, RO e-Transport and SAF-T D406
Romania is a country where VAT is increasingly intertwined with digital reporting. Therefore, after analyzing the VAT itself, it's important to check whether the transaction also impacts e-invoicing, transport, and audit files.
RO e-Invoice
The RO e-Factura system can be important for transactions covered by Romanian e-invoicing. We've highlighted this topic in this pillar, and it's worth exploring the details in a separate guide.
RO e-Transport
The transport of certain goods may require a declaration and a UIT code. It's worth checking the RO e-Transport guide before shipping.
SAF-T D406
The D406 may also apply to non-residents with a Romanian VAT number. VAT registration alone may trigger a broader list of obligations than just the D300 declaration.
VAT refund from Romania – when and how to recover the tax?
VAT refunds from Romania depend on the company's status. The procedure for VAT-registered taxpayers is different from that for EU companies without Romanian registration, and for non-EU entities.
| Company status | The right path | When does it apply? |
|---|---|---|
| Company registered for VAT in Romania | Settlement of surplus through D300 | When the company has a Romanian VAT number and settles VAT locally. |
| EU company without Romanian registration | Refund procedure for EU taxpayers | When a company incurred Romanian VAT but was not required to register. Source: VAT refund procedure for EU taxpayers. |
| Non-EU company without registration | Separate procedure | When it meets the conditions for refund as an unregistered entity. |
| The company that should have registered | First, an analysis of the outstanding registration | The refund procedure does not replace local settlement if registration was mandatory. |
Not every invoice with Romanian VAT means a simple refund
If the purchase involved a local sale or transaction requiring registration, a local declaration, rather than a refund, may be the appropriate route. For more details, see our VAT Refund from Romania.
The most common VAT errors in Romania
The biggest problems arise when a company begins sales, storage, or imports before the VAT analysis is completed. Romanian ANAF materials indicate that delays may incur interest and penalties; it's worth checking the ANAF tax interest and penalties.
| Mistake | Possible consequence |
|---|---|
| Lack of VAT registration despite the obligation | VAT arrears, corrections, interest and sanctions. |
| Incorrect reverse charge | VAT surcharge and invoice corrections. |
| No D300, D390, D394 or D406 | Reporting inconsistency and procedural risk. |
| Incorrect import VAT | Problems with deduction, liquidity and customs documents. |
| Errors in RO e-Factura or RO e-Transport | Discrepancies between invoices, transport and declarations. |
| Incorrect VAT rate | Tax correction, interest and the risk of incorrect data in the systems. |
Example scenarios for foreign companies
These scenarios show why VAT in Romania should be analyzed through the flow of goods, the status of the buyer, importer and documents, and not solely through the VAT rate.
B2B service to Romania
In many cases, VAT can be settled by the Romanian buyer, but services related to real estate, events, transport or physically performed require a separate analysis.
Goods from a warehouse in Romania
The warehouse usually changes the VAT analysis: local sales, D300, D394, RO e-Factura and potentially SAF-T may appear.
Import to Romania
If the importer is a company from outside Romania, you need to check the Romanian VAT number, import VAT, D300 and subsequent sales after import.
Online sales
OSS can help with B2C sales from another EU country, but it doesn't solve sales from Romanian inventory. In such cases, it's worth checking OSS and VAT in Romania.
VAT checklist in Romania before starting sales
Before the first invoice, customs clearance or shipment of goods, it is worth going through a simple decision matrix.
Transaction and place of taxation
- Is it a product, service, import, ICT, IDT or local sale?
- Is Romania the place of taxation?
- Can the buyer settle VAT via reverse charge?
- Are the goods stored in Romania?
Registration, forms and documents
- Do I need a Romanian VAT number?
- Do I need to submit D300, D390, D394 or D406?
- Is the invoice subject to RO e-Factura?
- Is transport subject to RO e-Transport?
- Are there documents for VAT exemption, deduction or refund?
Taxenlight advises
The best tool for Romanian VAT is a transaction matrix. For each sales model, record: transaction type, tax location, rate, registration obligation, declarations, digital obligations, documents, and responsible person.
VAT in Romania 2026 – key conclusions
VAT in Romania requires knowledge of the 21% and 11% rates, but the rate alone is not sufficient for secure settlement. It is crucial to determine whether a sale, service, import, intra-Community acquisition of goods, intra-Community supply of goods, or warehousing triggers VAT liability in Romania.
First, the transaction model
He decides on the place of taxation, registration, invoices and declarations.
After registration, the list of responsibilities grows
D300 may be just the beginning. D390, D394, D406, e-Invoice, and e-Transport are often added.
Pre-sale analysis is cheaper
Late VAT checks can mean back-registration, corrections and tax refund problems.
Not sure if Romania triggers VAT obligations?
Schedule a call and let's go through the transaction model: goods or services, importer, warehouse, reverse charge, D300, D390, D394, D406 SAF-T and digital obligations.
FAQ – VAT in Romania 2026
How much is VAT in Romania in 2026?
The standard VAT rate in Romania is 21%, and the main reduced rate is 11%. In specific transitional cases, 9% may apply.
Does a company outside Romania have to register for VAT in Romania?
Not always. Registration may be required for import, warehousing, local sales, intra-Community acquisition of goods, intra-Community supply of goods, or delivery with assembly, among other things. For many B2B services, VAT can be settled by the Romanian buyer.
Is there a VAT registration threshold in Romania for a company outside Romania?
Don't base your analysis solely on the threshold. A company from another EU country can benefit from the cross-border SME exemption in certain cases, but this requires meeting conditions and prior notification. Details are provided in the VAT Registration in Romania guide.
What obligations arise after VAT registration in Romania?
You need to establish the appropriate declarations, SAF-T reporting, and obligations related to e-invoicing and transportation. Detailed forms, deadlines, and adjustments are described in the guide "VAT Declarations in Romania.".
Does a non-resident have to submit SAF-T in Romania?
Maybe so. The Romanian SAF-T is filed as a D406 and can also apply to non-residents registered in Romania solely for VAT purposes.
When does reverse charge work in Romania?
Reverse charge can apply when Romanian regulations shift the responsibility for settling VAT to the buyer. It often applies to B2B services, but not every transaction with a Romanian counterparty.
Does OSS replace VAT registration in Romania?
Not always. OSS can help with B2C sales from another EU country, but it does not replace registration at a warehouse in Romania, sales from Romanian stock, imports, intra-Community acquisitions, or local sales.
Is it possible to defer import VAT in Romania?
Yes, Romania provides a procedure for deferring import VAT payments, but it's not automatic. You must meet certain conditions and obtain a certificate.
How to recover VAT from Romania?
This depends on the company's status. Registered taxpayers settle the excess through D300, while EU companies without registration can use the refund procedure for EU taxpayers.
This text is for informational purposes only and does not replace an individual tax analysis. When dealing with Romania, it is advisable to review the current sales model, documentation, and reporting obligations before initiating the transaction.
