Romania VAT / Sales Tax

Detailed vat / sales tax rates and rules for Romania in 2026.

VAT / Sales TaxRON

Romania applies a standard VAT (TVA - taxa pe valoarea adăugată) rate of 21% as of August 2025 (increased from 19%), with a unified reduced rate of 11% replacing the previous 5% and 9% rates. A 9% rate remains temporarily for new social housing. Romania's VAT system follows EU directives. The country has implemented SAF-T (Standard Audit File for Tax) reporting and electronic invoicing requirements.

Standard Rate

21%

Registration Threshold

RON 300,000 (approximately €60,000) in annual turnover

Reduced Rates

11% — Food and beverages, water supply, pharmaceutical products, hotel accommodation, restaurant services, agricultural inputs, prosthetics, dental services, books, newspapers, magazines, cultural events, school supplies9% — New social housing (up to 120 m² and eligible price thresholds, until August 2026)0% — Intra-EU supplies, exports

How Romania VAT / Sales Tax compares

Romania’s standard VAT / sales tax rate of 21% is the 18th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.