How to Register for a VAT Number in Romania

Value-added tax is an indirect tax imposed on the provision of certain types of goods and services.

Romania, like other countries, implements a standard VAT rate, along with one reduced rate (11% since 1 August 2025) for certain categories of goods and services.

VAT registration in Romania is possible before and after the commencement of the economic activity.

Businessmen who need VAT Registration services in Romania can rely on our team of lawyers. We invite you to read below important details below about this procedure.

Romanian VAT registration for foreign companies

A taxable person who has established his business outside Romania but is established through a fixed registered office must apply for registration for VAT purposes under the terms of the Tax Code.

With regard to taxable persons not established in Romania nor registered for VAT purposes in Romania, they will require registration for VAT purposes to the competent authorities for operations that are tax-deductible, conducted in Romania, other than transport services and services ancillary thereto, prior to the operations, except for the case that the person liable to pay tax is the beneficiary.

Foreign businessmen who want to obtain a Romania VAT number should know that for registration of legal entities in the Trade Register when the predicted turnover will exceed the 395,000 lei threshold, the documentation required for VAT registration in Romania is submitted on the same day as filing the documentation with the Trade Register.

Foreign companies established outside the EU must register for VAT in Romania through a local tax representative; for companies established in another EU Member State, appointing a tax representative is optional (Fiscal Code art. 316 para. (7)).

Working with a tax specialist is always advisable, however, for foreign companies, this is highly recommended for the purpose of filing a complete and correct VAT registration request with the authorities.

Our lawyers in Romania can help you obtain a Romanian VAT number in 2026 for your company.

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Quick Facts
We offer VAT registration services	Yes
Standard rate	21%
Lower rates	11% (the only reduced rate since 1 August 2025)
Who needs VAT registration	locally registered taxpersons with an annual turnover over RON 395,000
Time frame for registration	Approximately 3 working days
VAT for real estate transactions	The 9% rate was abolished on 1 August 2025; the standard 21% rate or the single reduced 11% rate applies, depending on the transaction
Exemptions available	Education and medical services, veterinary services, activities carried our by certain non-profit associations, public radio, television, postal services activities, trade union organizations, and others
Period for filing	Monthly VAT returns submission  Quarterly submissions and payments apply in case of taxable persons with an annual turnover below EUR 100,000
VAT returns support	Upon request
VAT refund	Yes, for VAT-registered taxable persons, as per the provisions set forth in the Fiscal Code
Local tax agent required	Advisable
Voluntary VAT registration	Possible even if the legal entity does not exceed the prescribed threshold.
VAT registration for foreign entities	Mandatory in the case of foreign companies involved in the intra-community sale of acquisition of goods, and in other cases.
Registration during the tax year	Yes, if the company exceeds the threshold.
VAT return filing deadline	The 25th day, the next month after the month in which the return period ends.
VAT consolidation	Permitted under certain conditions for related parties that qualify for this purpose.
VAT on invoice	Mandatory
Invoicing system	RO e-Factura electronic invoicing has been mandatory for invoices between taxable persons established in Romania (B2B) since 1 January 2024 and for invoices issued to consumers (B2C) since 1 January 2025.
Reverse VAT charge	For certain categories of goods; both parties need to be registered for VAT purposes.
Tailored VAT registration and compliance services in Romania	Our local team of tax specialists can answer any questions related to VAT, and assist during registration.
Other tax services we provide	General tax law and annual filing compliance, taxation optimization, double taxation issues, and more.
When to contact us	Before or after the completion of the company formation procedure, for complete assistance during the mandatory tax registrations.
Examples formerly taxed at the 5% rate (abolished on 1 August 2025)	Books, magazines, newspapers, and others
Examples formerly taxed at the 9% rate (abolished on 1 August 2025)	Human and veterinary use medicines, drinking water and irrigation water delivery, services related to access to fairs, recreational and amusement parks, sporting events, and others.
Examples of services that are no longer subject to a reduced rate starting with 2024	Sugary foods (according to sugar content), non-alcoholic beer, the transport of passengers for tourism/leisure purposes, access to sporting facilities that fall under certain NACE codes.
Intra-community VAT	The company must register for a special VAT code for intra-community transactions when their value exceeds EUR 10,000 (the equivalent in lei).
Intra-community VAT compliance	Concerned companies need to submit additional declarations if they engage in intra-community deliveries/supplies/acquisitions. Our team can give you more details.
Voluntary VAT deregistration	Via a special form submitted to the authorities.
Automatic VAT deregistration for failure to file the returns	If the company did not submit the VAT returns for 6 consecutive months or two calendar trimesters (when its VAT period is a calendar trimester).
Other situations for automatic VAT deregistration	Take place when the company is declared inactive, or temporarily inactive, the shareholders/administrators have certain crimes included on their criminal record, and in other cases.
When to contact us for VAT registration	During company formation or immediately after
When to contact us for other tax solutions	As soon as you have specific questions concerning your tax liability in Romania.
Other services offered by our team	Our team not only includes tax lawyers, but also real estate and immigration specialists, divorce lawyers, corporate and commercial lawyers, and others.

VAT registration for a local company

According to the Tax Code, the taxable person with business operations in Romania is required to register for VAT purposes in the following cases:

a) previous to the operations, if:

1. he/she declares that will achieve a turnover that meets or exceeds the exemption threshold of 395,000 lei;
2. he declares that turnover will be below the exemption threshold of 395,000 lei, but opts to register voluntarily;

b) when during a calendar year, it equals or exceeds the exemption threshold of 395,000 lei, at the latest on the date on which the threshold is exceeded (rule in force since 1 September 2025);

c)  when the turnover achieved during a calendar year is less than the exemption threshold of 395,000 lei, but opts to apply the normal tax regime;

d) when it carries out tax exemption operations and opts to tax these operations according to art. 292 para. (3) of the Fiscal Code.

Starting with 2020, commercial companies that apply for VAT registration, in the aforementioned conditions, are no longer subject to an analysis based on the criteria for financial risk assessment

However, the fiscal body will perform subsequent risk analyses for the legal entity, during the course of its activity.

The authorities can cancel the VAT registration in case of legal persons that present a high fiscal risk.

Taxpayers should know that the VAT registration application can be processed within 45 days for the submission of the request.

In practice, this term can be shorter, depending on the time the authorities need to evaluate the submitted documents.

Companies that choose to register for VAT after incorporation can expect a same-day registration, however, we do need to underline the fact that the authorities undertake to verify the submitted documents within 15 days.

The role of the taxable person registered for VAT purposes is reduced to that of a recipient of the tax, on account of the Ministry of Finance. This tax is not a cost for the respective taxable person, except for the costs that can arise for the purpose of fulfilling the administrative obligations.

The taxable person registered for VAT purposes must pay the difference between the amount of tax collected from its customers, applied either to the value or to the specific operations, as well as the deductible tax paid or owed by the respective taxpayer for the purchase of goods and services.

VAT is applied to specific operations, and not to gross profit. It is a tax that applies to final consumption.

If you are a business owner in Romania, SRL, or otherwise, our attorneys in Romania can help you with the VAT registration.

VAT registration steps

In order to obtain your Romania VAT number, you must submit the VAT registration application to the competent NAFA (ANAF) tax office; since 2020, companies are registered on the basis of their application and are then subject to a fiscal risk analysis (Fiscal Code art. 316 para. (9)), so the former pre-registration assessment criteria no longer apply.

After the tax authorities cancel a VAT registration, the taxable person may apply for re-registration under art. 316 para. (12) of the Fiscal Code (Law no. 227/2015) once the situation that led to the cancellation has ended (for example, after filing the missing VAT returns).

Foreign businessmen who want to obtain a Romania VAT number should know that for registration of legal entities in the Trade Register. When predicting overruns of the 395,000 lei threshold, the documentation required for VAT registration in Romania is deposited on the same day as filing the documentation with the Trade Register.

However, a company that performs economic activities can opt to register for VAT after the registration in the Commercial Register, even if the threshold that obliges the company to register for VAT purposes is not met, by filing Form 010 to the tax authorities.

Since 2020, companies set up under Law no. 31/1990 are registered for VAT on the basis of their application and are then subject to a fiscal risk analysis by ANAF; the registration is cancelled if the company presents a high fiscal risk, according to the criteria set by the methodological norms (Fiscal Code art. 316 para. (9) and para. (11) lit. h)).

Our team of Romanian lawyers can provide you with more details about these conditions.

The request for VAT purposes registration ends with the decision to approve / reject the registration, once this decision is communicated to the taxable person.

VAT adjustment option

Taxable persons have the right to VAT adjustment when they apply for VAT registration after the commencement of their economic activities (by option).  

Companies that request VAT registration as a result of exceeding the threshold can also apply for VAT adjustment within the legal term for this procedure (at the latest on the date on which the registration threshold is exceeded).

The following legal entities are entitled to the adjustment of the deductible tax:

a) the goods in stock, unused services and tangible fixed assets in course of execution, ascertained on the basis of inventory, at the time of switching to the regime, according to art. 304 of the Fiscal Code;

 b) capital goods  for which the deduction adjustment period did not expire, goods in the possession of the taxable person at the time of the transition to the normal tax regime, as per Art. 305 of the Fiscal Code;

c) tangible fixed assets which until December 31, 2015, were not considered capital goods, which were manufactured or purchased until January 1 2016 and which are not fully amortized at the time of switching to the normal tax regime, according to art. 306 of the Fiscal Code;

 d) purchases of goods and services which are to be obtained, respectively for which the chargeability of the tax occurred according to art. 282 para. (2) lit. a) and b) of the Fiscal Code, before the date of transition to the normal tax regime and whose existence generates tax, respectively their delivery/performance, takes place after this date.

Our team of Romanian lawyers can give you more information about the adjustment of the value-added tax.

VAT registration annulment

The tax authorities may withdraw the registration of a person for VAT purposes in Romania in the following situations:

• a) if it is declared inactive;
• b) if entered into temporary inactivity, registered in the trade register;
• c) if the taxpayer’s associates or managers or the taxpayer hold in their tax record criminal tax offenses and / or other facts provided by the Law on the organization and functioning of the fiscal record.
• d) if there was no deposit of VAT return provided by the Tax Code, under certain conditions;
• e) if the tax returns filed for 6 consecutive months, for some persons, did not reveal the purchase of goods or services or supply of goods or services;
• f) if the taxpayer was not required, nor had the right to request such registration;
• g) for taxable persons requesting removal from the records of persons registered for VAT purposes in order to apply the special exemption regime provided by the Tax Code;
• h) if a company established in Romania subject to registration in the commercial register presents a high fiscal risk.

Our Romanian lawyers can assist you if the company is included in one of these situations.

We invite you to watch a video on VAT registration in Romania:

What is the EU VAT number and do I need to register for it?

Answer: The intra-Community VAT number was introduced as a necessity since companies were burdened by futile administrative tools.

The intra-Community trade is standardized through this tax, which is applied to taxable entities selling goods and services across European countries’ borders. The most important categories of taxable transactions refer to the supply of goods made by a taxable person, acquisitions in a Member State of goods from another Member State, services provided by a taxable person and imports of goods from outside the European Union.

In order to register for an EU VAT number, business entities in Romania need a valid Romanian VAT code: either the standard VAT registration or, for persons not registered for VAT, the special registration for intra-Community acquisitions and services (Fiscal Code art. 317). The separate Register of Intra-Community Operators (ROI) was abolished in 2017 (GEO no. 84/2016).

The experts at our Romanian law firm can assist companies that perform intra-community acquisitions. 

Is there any obligation to register for VAT for making intra-Community acquisitions?

Yes, according to the Tax Code, the following persons are required to apply for registration for VAT purposes:

• a taxable person established in Romania and non-taxable legal person established in Romania, which are not registered and are not required to register under art. 316 of the Fiscal Code and are not already registered under the following paragraphs, performing a taxable intra-Community acquisition in Romania, before they make the purchase, if the purchase amount exceeds the threshold for intra-Community acquisitions in the calendar year in which the acquisition takes place;
• a taxable person who has established his/her business in Romania, unregistered and not required to register under art. 316, the previous paragraph or the next, when providing services in another Member State where the beneficiary of the service is a person liable to pay tax under the equivalent provisions of art. 307 para. (2) of the Member State’s legislation, before the service;
• a taxable person who has established his business in Romania, unregistered and not required to register under art. 316 and that is not already registered under the previous or next paragraphs, if he/she receives services from a supplier, a taxable person established in another Member State, services for which he/she is liable to pay tax in Romania according to art. 307 para. (2), before receiving the services.

Before obtaining your Romania VAT number, you should know that a taxable person established in Romania that is not registered or required to register under art. 316, as well as a non-taxable person established in Romania, can apply for registration if they make intra-Community acquisitions, in accordance with art. 268 para. (6). Our Romanian lawyers can provide more details.

VAT rates in Romania in 2026

There are two value-added tax rates applicable in Romania since 1 August 2025 (Law no. 141/2025). They are outlined below by our team of lawyers in Romania:

• 11%: the only reduced rate since 1 August 2025 (the 5% and 9% rates were abolished), applicable for example to pharmaceutical products, medical equipment for disabled individuals, certain foodstuffs (including beverages, except alcoholic beverages and soft drinks under NC code 2202), water supply and sewerage services; books, newspapers and magazines; admission to castles, museums, memorial houses, historical monuments, zoos and botanical gardens; hotel accommodation; restaurant and catering services (except alcoholic beverages and NC 2202 soft drinks); the delivery of housing as part of the social policy only in the cases provided by law (such as retirement homes and children’s homes). Admission to sporting events, fairs and amusement parks is taxed at the standard rate;
• 21%: the standard value-added tax rate in Romania, applicable to most types of goods and services such as domestic care services, bicycles, shoes and leather goods, clothing and household linen or hairdressing services, alcoholic beverages, among many others.

The VAT rates for many types of goods and services were changed on 1 January 2025 and again on 1 August 2025 (Law no. 141/2025), when the standard rate became 21%. Our team highlights some important changes:

• the VAT rate for public transport is changed to the standard 21% rate for transport via historic trains or vehicles, cable stations, animal-powered vehicles, and boats;
• the VAT rate also increases to 21% for the delivery of goods considered to have a high-quality value, such as traditional or eco products;

Investors and entrepreneurs in Romania can rely on our team of lawyers if they wish to be updated in due time.

VAT reporting and filing requirements

Companies that are VAT payers are subject to monthly or quarterly VAT submissions according to the company’s annual turnover.

These are filed electronically with the authorities before the 25th day of the month following the one for which the submission is made. The requirement is that the company owners submit two listed copies of the fiscal statements.

Taxable persons in Romania involved in imports and acquisitions may submit a request for the reimbursement of the value-added tax for purchases made within the EU. This is possible when the taxpayer has acquired certain types of goods and services from another EU member state. Examples of such goods include fuel, transport expenses, road taxes, accommodation, catering and restaurant services and others.

The submission is made with the National Agency for Fiscal Administration (NAFA). In order to be able to do so, the taxpayer needs to have an approved digital certificate and an account with the NAFA online portal.

Our lawyers in Romania can help you handle these pre-submission steps as well as submit the reimbursement request. In order to do so, the taxpayer is required to fill in form D318 and/or form D319 and our team can assist with the actual submission and the validation of the form. 

2025 brought important changes to the reporting system in terms of the SAF-T standard (used for the electronic transfer of accounting and tax data from the legal entity to the state authorities). The reporting system has been implemented in stages and since 1 January 2025 it has been mandatory for companies of all sizes.

Companies that are not registered for VAT purposes will submit the informative statement on a quarterly basis.  Business owners should know that certain exemptions apply (such as for the authorized natural person or for the sole proprietorship) . Our lawyers in Romania can give you more details upon request.

We can also assist those who wish to buy land in Romania or residential property. The purchase rules can differ according to nationality (EU vs. non-EU), and all foreign nationals are asked to apply for a special fiscal identification number, which will be instrumental in the land or property purchase. Our lawyers will give you more details about the requirements upon request.

Apart from corporate and personal taxation matters, we also assist clients who are interested in divorce in Romania. This is commonly lodged after the irretrievable breakdown of the marriage, however, we will assist you in filing a divorce claim irrespective of the grounds for divorce. We can also give you details about the condition in which a marriage is considered null.

Our law office can assist your company in obtaining the necessary documents requested for VAT registration in Romania. Call us now for a free consultation.

by Cristian Darie