VAT Registration in Romania

National VAT · EU/VIES registration · non-resident registration · VAT deregistration

VAT (Taxa pe Valoarea Adăugată – TVA) in Romania is governed by the Romanian Fiscal Code and EU VAT Directive 2006/112/EC. Every Romanian company must assess whether it is required or should voluntarily register for VAT – and whether it needs EU VAT (VIES) registration for intra-EU transactions. For most companies one application is enough: the RO number issued under Article 316 of the Fiscal Code is also the number used in VIES for trade with other EU countries.

Romania for Business Advisory S.R.L. coordinates both national VAT registration and EU/VIES registration through its accounting partner network. We assess eligibility, prepare the ANAF application, submit the documentation and set up the VAT reporting framework for the company’s ongoing accountant.

VAT in Romania in brief (checked 6 October 2026): the standard rate is 21% and the reduced rate is 11%, both in force since 1 August 2025. A Romanian company has to register once its turnover reaches RON 395,000 in a calendar year, and the request is due within 10 days after the end of the month in which that happened. Below the threshold, registration is voluntary. The VAT registration number in Romania is RO followed by the company’s CUI, and anyone can check it free of charge in the ANAF VAT register or in VIES.

VAT registration in Romania

from 150€
per registration type

VAT registration service includes:

VAT eligibility assessment – mandatory vs voluntary; resident vs non-resident director
National VAT registration application – document preparation and ANAF submission
EU VAT / VIES registration – separate ANAF application for intra-EU trade
Response to ANAF queries on the VAT application – within normal processing time
VAT code (CIF RO) confirmation and verification on ANAF public register
VAT filing frequency assessment – monthly or quarterly filer determination
First VAT return setup – D300 template and reporting framework for your accountant
Guidance on VAT invoice requirements – mandatory fields for Romanian VAT invoices
Ongoing VAT compliance handover to monthly accounting partner

Fixed fees – VAT registration services

National VAT registration (Romania) – standard €150
EU VAT / VIES registration (intra-EU trade) €600
VAT deregistration from €150
VAT compliance setup – D300 template + accountant briefing included
Response to ANAF VAT inspection / denial letter from €300

Fees confirmed in writing before engagement. VAT registration for non-resident directors requires a higher share capital and physical address – confirm eligibility before proceeding. Fees may be subject to Romanian VAT.

Companies registered for normal Romanian VAT purposes generally use their Romanian VAT number for intra-EU transactions

A separate special VAT registration under Article 317 applies only in specific cases to persons that are not normally VAT-registered. National VAT registration (CIF RO number) is required for charging and reclaiming VAT on Romanian domestic transactions. EU VAT (VIES) registration allows the company to conduct zero-rated intra-EU supplies and acquisitions – buying from or selling to VAT-registered businesses in other EU member states without Romanian VAT. There has been no separate register of intra-Community operators since 1 January 2017, so a company registered under Article 316 does not file a second application to appear in VIES.

Romanian VAT Rates

Romania VAT rates since 1 August 2025 (Law 141/2025): 21% standard and 11% reduced, replacing the former 19%, 9% and 5%. Some transactions are zero-rated or exempt. A transitional 9% rate for single homes bought under pre-payment contracts signed before 1 August 2025 applied until 30 September 2026. Your accountant confirms the applicable rate for each category of your business activity.

21%

Standard rate
(most goods & services)

11%

Reduced rate
(qualifying goods & services)

Zero rate
(exports, intra-EU supplies)

Exempt

VAT-exempt
(certain financial & educational services)

VAT rate	Main categories of goods and services
21% – standard rate	All goods and services not eligible for a reduced or zero rate. This is the default rate applied to most commercial transactions – professional services, software, manufacturing, retail (non-food), construction and most other business activities.
11% – reduced rate	Medicines, certain food items, water supply, agricultural inputs, books, access to cultural events, thermal energy, social housing, hotel accommodation, and restaurant and catering services, as listed in the Romanian Fiscal Code.
0% – zero rate	Exports of goods outside the EU; intra-EU supplies of goods to VAT-registered buyers in other EU member states (requires VIES registration); international transport; certain services related to imports and exports. Zero-rated supplies are VAT-taxable (input VAT on related costs is recoverable) but charged at 0%.
Exempt	Certain financial services, insurance, education and healthcare services may be exempt from VAT. No VAT is charged to customers, and input VAT on costs relating to exempt supplies is generally not recoverable. Your accountant advises on exempt supplies applicable to your activities.

Rates, thresholds and deadlines on this page were checked on 6 October 2026 against Law 141/2025, Government Ordinance 22/2025 and the PwC Worldwide Tax Summaries for Romania.

Mandatory vs Voluntary VAT Registration – Which Applies to You?

Romanian VAT registration is either mandatory (when the annual turnover threshold is exceeded) or voluntary (when the company chooses to register below the threshold). The decision has significant implications for pricing, cash flow and administrative obligations.

Mandatory registration

Annual taxable turnover exceeds RON 395,000 (~€80,000)
Threshold is calculated by reference to annual turnover during the calendar year
Apply for VAT registration within 10 days after the end of the month in which turnover reached RON 395,000 (threshold in force since 1 September 2025)
Penalty for late registration: RON 1,000–5,000 fine + retrospective VAT on all supplies from the date the threshold was exceeded

Voluntary registration

Company sells to other VAT-registered businesses and wants to recover input VAT
Company conducts intra-EU trade and needs VIES registration
Company’s customers expect VAT invoices
Company has significant VAT-able input costs to recover
Consider staying unregistered when: company sells directly to end consumers who cannot recover VAT; low input VAT costs – registration adds cost without benefit; early stage with low turnover and B2C focus

National VAT Registration vs EU/VIES Registration – Comparison

Romanian companies conducting business with VAT-registered partners in other EU member states need EU/VIES registration in addition to (or instead of) national VAT registration. The table below clarifies the differences.

Factor	National VAT (RO)	EU/VIES Registration
Purpose	Charge and recover VAT on Romanian domestic transactions	Zero-rate intra-EU supplies; acquire from EU partners VAT-free
VAT number format	RO + CUI number (e.g. RO12345678)	Same RO number – confirmed on VIES portal
Required for	All companies above RON 395,000 turnover; voluntary below	Companies buying from / selling to VAT-registered EU businesses
ANAF application	Form 010 – VAT registration declaration	No second application for a company registered under Article 316: its RO number is listed in VIES. Article 317 registration is only for companies without a normal VAT number.
Processing time	Typically 5–15 working days	Typically 5–20 working days (longer in practice)
VAT return obligation	✓ D300 monthly or quarterly	✓ D390 (intra-EU recapitulative) additionally
Can hold both?	✓ Yes – most companies hold both	✓ Yes – registered simultaneously
Minimum turnover to apply	Voluntary – any turnover; mandatory > RON 395k	✗ No minimum – can apply at any turnover level

VAT Registration with a Non-Resident Director – Special Requirements

VAT registration for Romanian companies where the director is a non-resident of Romania (i.e., the director is not a Romanian tax resident) is subject to additional scrutiny from ANAF. This affects a large proportion of international founders registering Romanian companies from abroad.

Standard VAT registration may be refused for companies with non-resident directors

ANAF has increasingly refused or delayed VAT registration applications for Romanian SRLs where the sole director is a non-resident. ANAF treats non-resident director companies as higher-risk for VAT fraud. Standard voluntary registration applications may be rejected – a strengthened application with additional substance documentation is required.

Requirement for non-resident director VAT registration	Detail
Higher share capital	ANAF expects a higher share capital than the minimum €100 (RON 500) as evidence of genuine economic substance. Typical expectation: approximately €10,000–€11,000 (RON 55,000–60,000). Confirm the exact expectation with your adviser before filing.
Physical address with minimum 12-month lease	A virtual office hosting agreement may be insufficient. ANAF typically requires a registered address supported by a lease agreement for a minimum of 12 months as evidence that the company has a genuine Romanian presence.
Economic activity evidence	ANAF may require evidence of planned economic activity – contracts, purchase orders, supplier agreements or client letters of intent. The application is strengthened by demonstrating that real transactions are planned in Romania.
Strengthened application form	The standard Form 010 (VAT registration) application must be supplemented with a detailed explanation of the company’s business model, its expected transactions and the evidence of substance. A poorly prepared application will be rejected.
Personal NIF for the director	The non-resident director must have a personal NIF (Număr de Identificare Fiscală) – the Romanian personal tax ID assigned to foreign individuals by ANAF. The NIF is required for the director to sign VAT-related documents. Romania for Business Advisory S.R.L. coordinates NIF applications (€300).
Timeline expectation	Non-resident director VAT applications typically take 20–40 working days to process – significantly longer than standard applications. ANAF may request additional information during this period. Our team manages the correspondence throughout.

VAT Registration for a Foreign Company Without a Romanian Entity

A company established outside Romania that makes supplies taxable in Romania has no RON 395,000 threshold: it registers before the first such supply. The main exception is an occasional supply made no more than once a year.

A company from another EU member state registers directly with ANAF. A company from outside the EU registers through a fiscal representative established in Romania. ANAF usually asks for a notarised power of attorney with an apostille, a trade register extract and a foreign VAT or tax certificate, all translated into Romanian.

How VAT Registration Works – Step by Step

Romania for Business Advisory S.R.L. manages the complete VAT registration process from eligibility assessment to ANAF confirmation. Both national and EU/VIES registration follow the same general process, with the non-resident director route requiring additional preparation steps.

Eligibility assessment – mandatory vs voluntary

Director residency – standard or enhanced application

Documents prepared – Form 010 + supporting file

Application submitted to ANAF

ANAF processing (5–40 working days)

VAT number confirmed – CIF RO issued

VAT compliance setup – first D300 prepared

Once the VAT number is issued, the company can begin charging VAT on its Romanian supplies immediately. The first VAT return (D300) covers the period from the date of registration to the end of the first filing period (month or quarter). Your accountant sets up the D300 reporting framework as part of the VAT registration package.

Romanian VAT Registration Number: Format and How to Check It

A Romanian VAT registration number is the prefix RO plus the company’s CUI (fiscal code) of up to 10 digits, for example RO12345678. The CUI is issued at incorporation; the RO prefix only shows that the company is registered for VAT. A supplier that charges Romanian VAT should have a number that passes both checks below.

Where to check	What it shows	Cost and access
ANAF register of VAT-registered persons	Whether the CUI is registered for VAT under Article 316 of the Fiscal Code	Free; enter the CUI without the RO prefix
EU VIES	Whether the RO number is valid for intra-EU supplies, with the registered name	Free; no account needed

VAT Obligations After Registration

Registering for VAT creates ongoing monthly or quarterly compliance obligations. These are managed by your Romanian accountant as part of the monthly accounting engagement. The table below summarises the key ongoing VAT obligations.

VAT obligation	Detail
VAT invoicing requirements	All VAT invoices issued by a Romanian VAT-registered company must include: the company’s name and address, VAT number (CIF RO), the customer’s name and VAT number (if B2B), invoice date and number, description of goods/services, quantity, unit price, net amount, VAT rate and VAT amount. Since 1 January 2024 for B2B sales and 1 January 2025 for B2C sales, invoices must be reported in the RO e-Factura system within 5 calendar days of issue.
VAT return – D300 (monthly/quarterly)	Monthly filers submit D300 by the 25th of the following month. Quarterly filers submit by the 25th of the month following the quarter. The default period is the calendar month; a company whose previous-year turnover did not exceed EUR 100,000 files quarterly, unless it made intra-EU acquisitions of goods. Your accountant confirms the filing frequency at registration.
Intra-EU recapitulative – D390	Companies that made intra-EU supplies or acquisitions in a month file D390 by the 25th of the following month, listing each partner’s VAT number and the amounts.
Domestic invoice listing – D394	VAT-registered companies list domestic invoices issued and received, by partner CUI and with VAT amounts. The reporting period follows the D300 (month or quarter), and the deadline is the 30th of the following month.
VAT payment	If the D300 shows net VAT payable (output VAT > input VAT), the balance must be paid to ANAF by the same deadline as the D300 filing. Payment is made electronically.
VAT refund claims	If input VAT exceeds output VAT (e.g. during start-up phase or for exporters), the company can claim a VAT refund from ANAF. Refund claims trigger an ANAF inspection – ensure all supporting documentation is in order before filing a refund request.
VAT deregistration	A company can voluntarily deregister from VAT if its turnover has been consistently below the threshold for 12 consecutive calendar months. Mandatory deregistration applies if the company ceases trading. Romania for Business Advisory S.R.L. coordinates VAT deregistration (€150).

Frequently Asked Questions – VAT Registration in Romania

Romanian VAT registration is mandatory when a company’s annual taxable turnover exceeds RON 395,000 (approximately €80,000 at current exchange rates). The threshold is calculated by reference to annual turnover during the calendar year. The company must request VAT registration within 10 days after the end of the month in which it reached or exceeded the threshold. Late registration results in fines and retrospective VAT liability on all supplies from the date the threshold was crossed.

Voluntary VAT registration is beneficial when: your customers are VAT-registered businesses (B2B) who can recover the VAT you charge; your company has significant VAT-able input costs to reclaim; or you conduct intra-EU trade requiring VIES registration. It is generally not beneficial if you sell to end consumers (B2C) who cannot recover VAT – registering adds a 21% price disadvantage. Romania for Business Advisory S.R.L. assesses the pros and cons for each client’s specific situation.

National VAT registration gives the company a Romanian VAT number (CIF RO) and allows it to charge VAT on Romanian domestic transactions and recover input VAT. EU/VIES registration allows the company to conduct zero-rated intra-EU supplies to VAT-registered buyers in other EU member states, and to acquire goods and services from EU VAT-registered suppliers without paying Romanian VAT (reverse charge). A company registered for national VAT uses the same RO number in VIES without a second application; a separate registration under Article 317 is only for companies that are not registered for VAT but buy goods or services from other EU countries.

ANAF treats companies with non-resident directors as higher risk for VAT fraud – a pattern seen across the EU. As a result, ANAF applies additional scrutiny to VAT registration applications from these companies. A standard application is likely to be refused or significantly delayed. A strengthened application – with higher share capital (approximately €10,000–€11,000), a physical address with a 12-month lease, evidence of planned economic activity and a detailed business explanation – is required. Romania for Business Advisory S.R.L. prepares strengthened applications as a standard service.

Standard VAT registration (resident director) typically takes 5–15 working days from the date of submission. VAT registration where the director is a non-resident typically takes 20–40 working days – and ANAF may request additional information during this period, extending the timeline further. When the threshold is exceeded, the request is due within 10 days after the end of that month.

A reduced VAT rate of 11% applies to qualifying goods and services specified by Romanian VAT legislation. The standard rate of 21% applies to all goods and services not specifically assigned a reduced or zero rate. Zero rate applies to exports and intra-EU supplies to VAT-registered buyers. Your accountant confirms the applicable rate for each category of your activity.

21% standard and 11% reduced, unchanged since 1 August 2025, when Law 141/2025 raised the standard rate from 19% and merged the 9% and 5% rates. The transitional 9% rate for certain homes bought under contracts signed before 1 August 2025 ended on 30 September 2026.

Enter the CUI without the RO prefix in the ANAF register of VAT-registered persons (anaf.ro/RegistruTVA) to see whether the company is registered under Article 316, or enter the full RO number in the EU VIES service to confirm it for intra-EU trade. Both checks are free.

Yes, in limited circumstances. Romanian law allows recovery of input VAT on goods and services acquired before VAT registration if: the goods are still in stock at the date of registration and will be used for taxable supplies, or the services were acquired within 12 months before registration and relate to taxable outputs. Your accountant assesses pre-registration input VAT claims at the time of registration.

If a company exceeded the RON 395,000 threshold but failed to register, ANAF can impose: a fine of RON 1,000–5,000 for late registration; retrospective VAT liability on all supplies made from the date the threshold was exceeded; and interest of 0.02% per day on the retrospective VAT. The exposure can be significant – Romania for Business Advisory S.R.L. coordinates regularisation for companies with overdue VAT registrations, including assessment of the retrospective liability.

No – VAT registration and the microenterprise tax regime are independent. A company can be simultaneously VAT-registered and on the microenterprise revenue tax regime (1%). The microenterprise regime applies to net revenue for CIT purposes; VAT is a separate obligation based on the company’s taxable supplies. Both obligations are managed by your accountant.

Voluntary deregistration is available if the company’s annual taxable turnover has been below RON 395,000 for 12 consecutive calendar months. A deregistration application is filed with ANAF. On deregistration, the company must make a final VAT adjustment on remaining stock and assets for which input VAT was claimed. Mandatory deregistration applies if the company ceases trading. Romania for Business Advisory S.R.L. coordinates VAT deregistration (from €150).