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VAT Registration Guide

VAT Registration in Romania

Everything you need to know about Romania VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

19%
Standard VAT Rate
4–8 weeks
Registration Time
Optional
Fiscal Rep (non-EU)
RON
Currency

Romania VAT Overview

Romania administers VAT through the ANAF (Agenția Națională de Administrare Fiscală). The standard rate is 19%, with reduced rates of 9%, 5%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies
Must register from the first taxable supply in Romania. No threshold. Fiscal representative is not legally required but recommended.
EU companies — B2C distance sales
Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.
Amazon FBA sellers
If goods are stored in Romania warehouses, local VAT registration is required immediately — no threshold.
SaaS & digital service providers
Selling B2C to Romania customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Romania

Fiscal rep or tax agent strongly recommended given language barriers and ANAF complexity.

Filing Requirements

Filing Frequency
→Monthly
→Quarterly
Intrastat Thresholds
Arrivals€1,000,000
Dispatches€1,000,000
VAT Number Format
RO + 2-10 digits (e.g. RO123456789)

Key Rules in Romania

•e-Invoice system (RO e-Factura) mandatory from Jan 2024 for B2B
•SAF-T reporting (D406) being phased in
•RON currency — FX management needed
•Growing outsourcing and IT sector
•ANAF enforcement improving with digitization

Penalties for Non-Compliance

Late Filing
0.02–0.03% per day
Late Payment
0.02–0.03% per day

FAQ — Romania VAT

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