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VAT Registration in Romania

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

Register for VAT in Romania

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. These are separate registrations with different eligibility conditions, different ANAF applications and different compliance obligations once registered.

Romania For Business SRL 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.

National VAT registration and EU/VIES registration are two separate applications

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. Each requires a separate ANAF application. A company can hold both registrations simultaneously.

Romanian VAT Rates

Romania applies four VAT rates under the Fiscal Code. The correct rate depends on the nature of the goods or services supplied. Your accountant confirms the applicable rate for each category of your business activity.

21%

Standard rate
(most goods & services)

9%

Reduced rate
(food, medicine, hotels, books)

5%

Lower reduced rate
(housing, solar energy, select items)

0%

Zero rate
(exports, intra-EU supplies)

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.
9% — reduced rate Food and non-alcoholic beverages; pharmaceutical products (medicines); books, newspapers and periodicals; hotel accommodation; access to museums, zoos, theatres and concerts; certain social housing; water supply and sewerage services.
5% — lower reduced rate Social housing (dwellings below certain thresholds); supply of firewood for heating; solar and thermal energy equipment for residential use; school canteen meals; certain NGO services. The 5% categories are specific — verify applicability with your accountant.
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%.

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 crossed at any point during the calendar year
  • Must register within 10 days of exceeding the threshold
  • 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 Separate VIES application — additional ANAF form
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 SRL 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.

How VAT Registration Works — Step by Step

Romania For Business SRL 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.

01

Eligibility assessment — mandatory vs voluntary

02

Director residency — standard or enhanced application

03

Documents prepared — Form 010 + supporting file

04

Application submitted to ANAF

05

ANAF processing (5–40 working days)

06

VAT number confirmed — CIF RO issued

07

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.

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. Invoices can be issued electronically.
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. Companies with annual taxable turnover above RON 100,000 are typically monthly filers; below this, quarterly filing is available. Your accountant confirms the filing frequency at registration.
Intra-EU recapitulative — D390 Companies with EU/VIES registration must submit a monthly D390 declaration listing all intra-EU supplies and acquisitions by counterparty VAT number and amount. Filed simultaneously with D300.
Domestic invoice listing — D394 A monthly domestic transaction listing (D394) is required for VAT-registered companies — listing all invoices issued and received by counterparty CUI, with VAT amounts. Filed simultaneously with D300.
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 SRL coordinates VAT deregistration (€150).

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 from €150
  • EU VAT / VIES registration (intra-EU trade) from €150
  • National + EU/VIES combined registration from €250
  • VAT registration — non-resident director (enhanced application) from €300
  • 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.

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 on a rolling 12-month basis — not a calendar year. Once the threshold is exceeded, the company must apply for VAT registration within 10 days. 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 SRL 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). These are separate ANAF applications and can be held simultaneously.

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 SRL 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. Mandatory VAT registration (threshold exceeded) must be filed within 10 days — prioritise this to avoid penalty exposure.

The standard rate of 21% applies to all goods and services not specifically assigned a reduced or zero rate. Reduced rates of 9% apply to food, medicine, books, hotel accommodation and certain other categories. A lower rate of 5% applies to social housing and certain other specific items. 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.

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 SRL 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%/3%). 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 SRL coordinates VAT deregistration (from €150).