Romania Sales Tax VAT

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The standard Sales Tax VAT rate is 23%, there are reduced rates of 13%, 6% and 0%.

Value Added Tax was introduced in Romania in July 1993.  Is it called Taxa pe valoarea adaugata locally.

The rules on Romanian VAT are contained within the VAT Law 2003 and Tax Code.  This last went through substantial changes in 2007 following Romania’s entry into the European Union in 2004.  The Ministry of Finance oversees the running of the VAT regime, and produces regular notices (Norme) providing supporting guidance.

Following Romania’s accession into the EU, it was obliged to implement all of the conditions (with some derogations) for VAT laid out in the EU VAT Directives. This covers the rules and processes for Romanian VAT registrations, returns, compliance and related reporting.

23% Standard rate for all taxable goods and services.

13% Reduced rate for some foodstuffs; admission to certain cultural events; restaurant & cafe food; some agricultural supplies; wine; mineral water; diesel for agriculture.

6% Reduced rate some foodstuffs; water supplies; certain pharmaceutical products; medical equipment for disabled persons; children’s car seats; children’s diapers; domestic passenger transport; some books (excluding e-books); certain newspapers and periodicals; TV licence; social housing; renovation and repair of private dwellings; certain agricultural supplies; hotel accommodation; some social services; some medical and dental care; collection of domestic waste, minor repairs of bicycles; domestic care services; fruit juices; firewood; cut flowers and plants for decorative use and food production; construction work on new buildings; some legal services.

0% Reduced rate intra-community and international passenger transport.

If you wish to apply for Sales Tax in Romania, please register in the form below the reasons for needing sales tax VAT in Romania or send us an email.