Romania VAT Calculator 2026 – Add or Remove VAT (21%, 11%)
Free Romania VAT calculator: add or remove VAT at 21%, 11% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Romania
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 21% | Most goods and services |
| Reduced rate | 11% | Medicines, most food and soft drinks (not high-sugar foods), water, books and press, hotels, restaurants, firewood, heating, social housing |
Registration threshold
Small-business exemption: annual turnover up to RON 395,000 (since 1 Sep 2025, was RON 300,000); register no later than the day the threshold is exceeded
Returns and payment
Monthly VAT return (D300) by the 25th of the following month; quarterly if prior-year turnover did not exceed EUR 100,000 and no intra-EU acquisitions of goods
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
Simplified invoices allowed up to EUR 100 including VAT (and, with approval, between EUR 100 and EUR 400)
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
- VAT amount must be shown in lei (RON) whatever the invoice currency
- Cash-accounting suppliers must write "TVA la încasare"
- Reverse charge must be marked "taxare inversă"; self-billing "autofactură"
- B2B simplified invoices must show the customer's VAT/tax code
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
Mandatory clearance via RO e-Factura for B2B (penalties since 1 Jul 2024) and B2C (since 1 Jan 2025); since 1 Jan 2026 upload within 5 working days; RO e-Transport and SAF-T (D406) also apply
Tax and e-invoicing rules in Romania · EU e-invoicing mandates: ViDA and country timelines
Recent changes
1 Aug 2025: standard rate 19% -> 21%; 5% and 9% reduced rates merged into one 11% rate (Law 141/2025). 1 Sep 2025: exemption threshold RON 300,000 -> 395,000 (OG 22/2025). Transitional 9% housing rate extended to 30 Sep 2026 (Law 161/2026).
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Romania?
The standard VAT rate in Romania is 21%. Other rates of 11% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.21 (1 plus the 21% standard rate). For example, RON 100.00 × 1.21 = RON 121.00, of which RON 21.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.21. For example, RON 121.00 ÷ 1.21 = RON 100.00 net, so the VAT included is RON 21.00. Taking 21% of the gross price would overstate the tax.
When does a business have to register for VAT in Romania?
Small-business exemption: annual turnover up to RON 395,000 (since 1 Sep 2025, was RON 300,000); register no later than the day the threshold is exceeded
How often are VAT returns filed in Romania?
Monthly VAT return (D300) by the 25th of the following month; quarterly if prior-year turnover did not exceed EUR 100,000 and no intra-EU acquisitions of goods
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against National Agency for Fiscal Administration (ANAF), under the Ministry of Finance and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Your Europe - VAT rates applied in EU member countries (last checked 13/07/2026) — European Union (Your Europe)
- Legea 227/2015 Codul fiscal, consolidated (Art. 291 rates, 310 threshold, 319 invoicing, 322 tax period) — Portal Legislativ, Ministry of Justice
- Principalele modificări ale cotelor de TVA, reglementate prin Legea nr. 141/2025 — ANAF
- Modificări privind TVA prevăzute de OG nr. 22/2025 (threshold RON 395,000) — ANAF (DGRFP Brașov)
- Comunicat: modificări RO e-Factura prin OUG 89/2025 (14.01.2026) — ANAF (AJFP Argeș)
- TVA la locuințe rămâne 9% (Legea nr. 161/2026, MO 642 of 4 Aug 2026) — JURIDICE.ro
- ANAF actualizează regulile pentru e-Factura (B2B from 1 Jul 2024, B2C from 1 Jan 2025) — Capital.ro, citing ANAF DGRFP Brașov
- Romania SME rules (national annual threshold RON 395,000, cross-check) — European Commission - VAT rules for small enterprises
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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