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Modern apartment building with calculator and documents illustrating rental income tax in Romania

Non-Resident Tax in Romania on Property Income: The 2026 Guide

by Simona Rotaru Property Law

 

 

 

Non-Resident Tax in Romania on Property Income: The 2026 Guide

If you own property in Romania but live abroad, you must declare your rental income to ANAF every year. For long-term rentals, the rules are clear: a 20% flat deduction applies and you pay 10% tax on the remaining 80%, producing an effective rate of 8% on gross rent. Short-term rental taxation was modified by Law 239/2025 but the applicable regime depends on your specific situation. Filing is done via the Declarația Unică (D212) by 25 May. With the right guidance, compliance is manageable and the tax burden stays low.

Many foreign property owners in Romania discover their filing obligation only after ANAF finds them first. That is not a position you want to be in. Romanian tax law is clear: non-resident tax in Romania on property income applies to all owners of Romanian property, regardless of where they live. It doesn’t matter if you’re based in Germany, the UK, the US, or anywhere else. If your property is in Romania and it generates rent, Romania taxes it.

Tax Compliance Romania Hero Image Expert legal and tax guidance is essential for navigating the Romanian property market safely.

The good news is that for standard long-term rentals the system is straightforward. The tax rate is a flat 10%, applied to a reduced taxable base. The filing process is digital. And if your home country has a double taxation treaty with Romania, you likely won’t pay tax twice on the same income.

This guide reflects the current rules so you can understand your position and file correctly. Where the law is still developing or requires professional interpretation, we say so clearly.

Whether you’re already renting out an apartment in Bucharest or considering buying property in Romania, understanding your tax position from the start saves time, money, and stress.

Do Non-Residents Have to Pay Tax on Romanian Property Income?

Yes. Romania taxes income generated within its territory, regardless of where the property owner lives. This means rental income from any Romanian property is taxable in Romania, whether you are a resident of an EU country or anywhere else in the world. The obligation to declare and pay applies every year, as long as you earn rental income from the property.

This is what tax professionals call source-based taxation. According to ANAF’s official guidance on fiscal residence, non-resident individuals are liable to Romanian tax only on their Romanian-source income. Rental income from a property located in Romania is, by definition, Romanian-source income.

Bucharest Aerial Property View Bucharest remains a prime location for international real estate investment.

The obligation covers the following categories:

  • Long-term residential rentals (apartments, houses, rooms)
  • Commercial real estate leases (offices, retail spaces, warehouses)
  • Short-term rentals through platforms like Airbnb or Booking.com
  • Agricultural land leased to farming operators

There is no minimum income threshold that removes the obligation. Even a single month of rental income creates a filing requirement. The only question is which regime applies and how much you owe.

If you’re also exploring Romanian property law services for your broader investment needs, it’s worth addressing your tax position alongside your legal structure from the outset. Specialized land registry verification can also help ensure your tax record matches your ownership status.

What Law 239/2025 Actually Changed for 2026 (and What It Didn’t)

Several guides published in early 2026 overstate what Romania’s most recent tax legislation changed for property owners. It’s worth being precise, because the actual changes are narrower than much of the commentary suggests.

Law 239/2025 was published in Romania’s Official Journal in December 2025 and entered into force on 18 December 2025. Its income tax provisions apply to income earned from the 2026 fiscal year onwards.

What Law 239/2025 did not change: the long-term rental flat deduction. The 20% flat expense deduction for long-term rentals has been in place since 1 January 2024, introduced by Emergency Ordinance 115/2023 (OUG 115/2023). It replaced a transitional zero-deduction period in 2023 that followed the earlier 40% regime. If you filed correctly for 2024 and 2025, you were already using the 20% deduction. Law 239/2025 left this unchanged.

What Law 239/2025 primarily addressed is the short-term rental sector. The legislation introduced modifications to how short-term rental income is classified and taxed, including changes to the threshold above which rental activity is reclassified as independent commercial income. However, as explained in the section below, the practical application of these changes is still developing and requires individual assessment.

For long-term landlords, 2026 does not bring material change. For owners operating short-term rentals, the picture is more complex and professional advice is strongly recommended before filing.

How Is Tax Calculated on Long-Term Rental Income?

For long-term rentals, Romania applies a 20% flat expense deduction to gross income. You then pay 10% income tax on the remaining 80%. This makes the effective tax rate on gross rent exactly 8%. No receipts or documentation are required to claim the deduction. It is applied automatically when you file your return.

Long-Term Rental Calculation (2026)100%Gross Rent80%Taxable Base8%FINAL TAXEffective Rate

This deduction has been in place since 1 January 2024 under OUG 115/2023 and remains unchanged for 2026.

Here is the full calculation:

StepAmount / Rule
Gross annual rental income€10,000
Flat deduction (20%)€2,000
Taxable income (80%)€8,000
Tax due (10% of taxable base)€800

The maths is simple. The challenge for most foreign owners isn’t the calculation. It’s knowing they need to do it at all, and filing on time.

A note on social contributions (CASS). This is an area where the rules are more nuanced than many guides suggest, and the position for non-residents is not identical to that of Romanian residents. Whether CASS applies depends on several factors: the type and total amount of Romanian-source income you earn, how that income aggregates across different categories, and whether you fall within Romania’s social insurance obligations as a non-resident. If your rental income is substantial, it is essential to verify your CASS position specifically with a Romanian tax law adviser before filing.

Short-Term Rentals: What Changed and What Is Still Developing

Short-term rental taxation in Romania is the area of most active legislative change, and also the area where the greatest caution is required when reading guides published online.

Historically, income from renting up to 5 rooms on a short-term basis was taxed based on an income norm system (normă de venit), where ANAF assigned a fixed estimated annual income per room regardless of actual earnings.

Law 239/2025 introduced changes to this framework: it modified the room threshold above which short-term rental activity is reclassified as independent commercial income, and introduced provisions relating to the calculation of net income for short-term rentals. The legislation references a flat expense deduction approach as the new mechanism for determining net income in this category.

But the practical application of these changes is still developing. Full implementation depends on secondary legislation and updated ANAF methodological norms. As of the time of writing, the application of the new regime is not uniformly settled across ANAF interpretations.

What we recommend if you operate short-term rentals:

  • Do not assume that a single flat deduction rate applies automatically to your situation
  • Verify the current applicable regime with a tax specialist before filing
  • Keep detailed records of income and rooms rented, as these affect both classification and calculation
  • Be aware that ANAF has significantly increased monitoring of short-term rental platforms and has access to platform data

The direction of travel under Law 239/2025 is toward a simplified deduction approach for short-term rentals. But given that implementation is still developing, presenting precise numbers as settled would not be accurate. If you operate short-term rentals and want to understand exactly where you stand, contact our team for an assessment of your specific position.

How to File: The Declarația Unică Step by Step

Non-residents earning Romanian rental income must file the Single Tax Return (Declarația Unică), form D212, with ANAF. This form covers both income declaration and the establishment of any contribution obligations. The annual deadline is 25 May, confirmed by ANAF’s official 2026 filing guidance.

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The Compliance Roadmap:

  1. Step 1: Obtain a Romanian tax identification number (NIF). This is different from a residency permit. Even as a non-resident, you must be registered with the tax authorities (ANAF). This can be done through a Romanian representative.
  2. Step 2: Register your lease contract with ANAF. Long-term rental contracts must be registered via the lease registration process. Failing to register the contract adds a separate compliance failure.
  3. Step 3: Complete the Declarația Unică electronically. The form is filed through the ANAF digital portal (SPV). Do not assume your data will be pre-populated correctly. Treat the return as something you need to complete and verify yourself.
  4. Step 4: Declare both years. The return covers your actual income from the previous year and your estimated income for the current year.
  5. Step 5: Pay by 25 May. Payment can be made through the SPV portal or via banking channels. Use the correct payment reference.
ANAF D212 Filing Roadmap Filing the D212 is the most critical step in maintaining your legal standing in Romania.

A note on withholding by Romanian companies. If your tenant is a Romanian legal entity, the company may in certain circumstances be required to withhold tax at source. You will still need to file the return, and any withheld amounts are credited against your total liability.

Can a Double Taxation Treaty Reduce Your Overall Tax Bill?

Yes, but not in the way most people expect. A double taxation treaty won’t reduce the Romanian tax you pay locally. What it does is prevent you from being taxed twice on the same income: once in Romania and again in your home country.

Double Taxation Treaties Graphic Treaty protection ensures you aren’t penalized for international investments.

Romania has an extensive network of double taxation agreements, covering approximately 87 bilateral treaties. Most treaties work through one of two mechanisms:

  • The credit method: your home country taxes all your income but grants you a credit for the Romanian tax already paid.
  • The exemption method: your home country simply exempts Romanian-source income from domestic taxation.

The method applies depends on the specific treaty. Reviewing it before filing can meaningfully reduce your combined tax burden. If you’re also considering visa or residency options, be aware that changing your status has consequences for treaty application.

Real Case: How We Handled This for a Germany-Based Client

Our client was based in Germany and owned an apartment in Bucharest generating around €14,000 per year. They had not declared this income and were unsure about their obligations.

Calculation ItemValue
Gross annual rental income€14,000
Flat deduction (20%)€2,800
Taxable income (80%)€11,200
Final tax due in Romania (10%)€1,120

We clarified the position, registered the client, and filed the Declarația Unică. Because Germany and Romania have a double taxation agreement, the client was eligible for a tax credit in Germany. The overall burden was managed correctly for the first time.

Key takeaway: Compliance is not the obstacle people think it is. The obstacle is delay. The longer you wait, the more years of unfiled returns accumulate, and the more penalties accrue.

Conclusion

Non-resident tax in Romania on property income follows a clear, predictable framework for long-term rentals. The current rules apply a flat 10% rate after a 20% standard deduction, in place since 2024. The effective rate is 8% on gross rent. Filing is done annually via the Declarația Unică by 25 May.

For short-term rentals, Law 239/2025 introduced changes that are still developing in their practical application. If you operate in this category, professional advice before filing is not optional.

Three things matter most regardless of your rental type: understanding which regime applies to your specific situation, filing on time every year, and reviewing your double taxation treaty position to avoid paying more than you legally owe.

Secure Your Tax Position in Romania

Our legal team handles the entire process for foreign property owners: from NIF acquisition to expert filing and ANAF correspondence management.

Contact Our Tax Specialists

Frequently Asked Questions

Do non-residents have to pay tax on rental income from Romanian property?

Yes. Romania taxes income generated within its territory, regardless of the owner’s country of residence. Both EU and non-EU nationals must declare Romanian rental income annually to ANAF and pay a flat 10% income tax on their net rental income. There is no minimum income threshold that removes this obligation.

What is the flat deduction for long-term rental income in Romania?

The flat deduction for long-term rentals is 20% of gross rental income. This has been in place since 1 January 2024, introduced by Emergency Ordinance 115/2023. It was not changed by Law 239/2025. No documentation is required to claim it: the deduction is applied automatically when you complete the Declarația Unică.

How is short-term rental income taxed in Romania in 2026?

Short-term rental taxation was modified by Law 239/2025, which introduced changes to both the classification threshold and income calculation method for this category. However, the practical application of the new rules depends on implementation through secondary legislation and updated ANAF guidance. The applicable regime varies based on your specific situation. If you operate short-term rentals, we strongly recommend professional advice before filing rather than relying on a single fixed calculation.

How do I file the Declarația Unică as a non-resident?

You must obtain a Romanian tax identification number, then file form D212 electronically through ANAF’s SPV portal by 25 May each year. The return covers your actual income from the previous year and your estimated income for the current year. Do not rely on the return being pre-filled: verify all data carefully before submitting. If you can’t access the portal directly, a local representative can file on your behalf.

What happens if I don’t declare my Romanian rental income?

Failing to file the Declarația Unică results in administrative penalties plus daily interest on any unpaid tax. ANAF has the authority to issue a tax assessment based on estimated income if no return is filed. Romanian tax authorities also have access to data from short-term rental platforms. The longer the delay, the larger the accumulated liability. Voluntary compliance, even for prior years, is almost always a better outcome than waiting to be found.

Disclaimer: This guide provides general information only and does not constitute legal or tax advice. Romanian legislation and ANAF administrative practices are subject to frequent change. Always consult with a qualified Romanian lawyer or tax advisor for your individual situation. Atrium Romanian Lawyers takes no responsibility for outcomes based on this general guidance.

Related Resources

Tax residency Romania

Romanian Tax Residence: A Guide to Tax Residency in Romania

by Simona Rotaru Consulting, Corporate Law, taxes Romania

Romanian Tax Residence: A Guide to Tax Residency in Romania

A person sitting at a desk with a laptop and tax documents spread out.

Navigating the complexities of the Romanian tax system can be daunting, especially when determining your tax obligations as a resident or non-resident.

This guide provides a comprehensive overview of tax residence in Romania, covering key aspects such as defining tax residency, understanding the Romanian tax system, and fulfilling your tax responsibilities.

Understanding Tax Residency in Romania

A group of people discusses tax forms around a table.

Determining your tax residency status in Romania is crucial for understanding your tax obligations.

Whether you are an expat, a foreign investor, or a Romanian citizen living abroad, understanding the rules of Romanian tax residence is essential for compliance with Romanian law and avoiding potential tax liabilities.

Definition of Tax Residency

Tax residence in Romania dictates how the Romanian tax authorities will treat your income.

A tax resident in Romania is subject to taxation on his or her worldwide income.

Understanding this definition is the first step in navigating the Romanian tax system, particularly for those with income sources outside Romania.

Criteria for Establishing Tax Residency

The primary criterion for establishing tax residency in Romania is spending more than 183 days in Romania within any 12-month period.

However, other factors can also contribute to determining your tax residency status, such as having your vital interests centered in Romania, including personal and economic ties, playing a crucial role in determining if someone is considered a tax resident.

Differences Between Resident and Non-Resident Status

Tax residents are subject to taxation on their worldwide income, while non-residents are only taxed on income sourced from Romania.

This distinction is vital for understanding your tax liabilities and completing accurate tax returns in accordance with Romanian law.

The Romanian Tax System

A person is reviewing documents while sipping coffee.

The Romanian tax system is governed by a range of legislation and regulations, impacting both individuals and businesses.

A solid understanding of this system is crucial for anyone considered a tax resident in Romania, ensuring compliance and effective financial management.

Furthermore, being a tax resident in Romania demands that individuals understand how to fulfill their tax obligations.

Overview of Romanian Tax Authorities

The main tax authority in Romania is the National Agency for Fiscal Administration (ANAF).

ANAF is responsible for the collection of taxes and enforcing tax legislation across the country.

Dealing effectively with the Romanian tax authorities requires understanding their procedures and ensuring all submissions are compliant with Romanian law.

Types of Taxes Applicable to Residents

Romanian tax residents are subject to various taxes, including income tax, social security contributions, and local taxes.

The flat income tax rate is a key feature of the Romanian tax system.

Understanding these different types of taxes is essential for proper fiscal planning and compliance.

How Tax Obligations are Determined

Tax obligations in Romania are primarily determined by your tax residency status and the type of income you earn.

Salary income, for example, is subject to specific tax and social security contributions, which are typically handled by the Romanian employer.

Properly declaring all income and understanding applicable tax treaties is crucial for accurate tax payments.

Tax Returns and Filing Requirements

A calendar on the wall highlights important tax filing deadlines.

Annual Tax Return Responsibilities

As a tax resident in Romania, you have an annual obligation to declare your worldwide income.

Ensuring compliance with Romanian law requires a thorough understanding of the tax legislation and accurate record-keeping of all financial transactions throughout the fiscal year.

Failure to submit accurate annual tax returns can result in tax liabilities and penalties in accordance with the Romanian tax code.

How to Declare Worldwide Income

Declaring your worldwide income as a tax resident involves completing and submitting the appropriate tax return forms to the Romanian tax authorities, ANAF.

These forms require a detailed account of all income sources, including salary, investments, and other earnings, both inside and outside Romania.

It’s important to accurately report all income.

Seeking professional tax advice can aid in correctly declaring your worldwide income.

Deadlines and Procedures for Filing Tax Returns

Adhering to the deadlines and procedures for filing tax returns is crucial.

Understanding the filing procedures, including online submission and required documentation, is essential for avoiding penalties.

Keep in mind that failure to comply with these provisions can result in tax liabilities and legal repercussions under Romanian law.

Implications of Tax Residency for Expats

A calculator and a notepad are placed beside a cup of coffee.

Tax Residency Status for Foreign Workers

If expats spend more than 183 days in Romania within a 12-month period, they are generally considered tax residents.

Understanding this threshold is essential for expats to comply with Romanian tax obligations and avoid potential issues with the Romanian tax authorities, ANAF.

Double Taxation Agreements and Their Importance

Double taxation agreements (tax treaties) prevent individuals from being taxed twice on the same income.

Romania has several tax treaties with EU member states and other nations to alleviate double taxation.

These agreements typically provide provisions for determining which country has the primary right to tax certain types of income, thereby impacting the tax obligations of expats and other tax residents in Romania.

Relocating for Work: Tax Considerations

Relocating to Romania for employment necessitates careful consideration of various tax implications.

Before relocation, expats should familiarize themselves with Romanian tax legislation to understand their potential tax obligations.

Factors such as employment contracts, salary, and the intention to spend more than 183 days in Romania within a 12-month period all impact tax residency status.

Consulting with tax professionals can ensure a smooth transition and compliance with the Romanian tax system.

Fiscal Obligations of Romanian Tax Residents

A calendar marked with tax deadlines and reminders.

Understanding Personal Income Tax Rates

As a tax resident in Romania, it’s crucial to understand the applicable personal income tax rates.

Romania operates with a flat income tax rate, currently set at 10%.

Understanding how this flat rate impacts your overall tax liabilities is essential for effective fiscal planning and budgeting as a tax resident.

Tax Deductions and Credits Available

Romanian tax legislation provides several tax deductions and credits that tax residents can utilize to reduce their tax obligations.

Expert guidance can help maximize your eligible deductions, ensuring compliance with Romanian law.

Consequences of Non-Compliance with Tax Obligations

Failure to comply with Romanian tax obligations can result in significant penalties and legal repercussions.

Ensuring accurate and timely tax compliance is crucial to avoid these potential adverse consequences for all Romanian tax residents.

Conclusion and Key Takeaways

A group of diverse people discussing documents around a table.

Summary of Romanian Tax Residency Principles

Spending more than 183 days in Romania within a 12-month period typically establishes tax residency, subjecting individuals to taxation on their worldwide income.

Understanding the nuances of Romanian tax residence is vital for compliance with Romanian law and fulfilling tax obligations, particularly for expats and those with income sourced outside Romania.

Important Resources and Links for Further Information

To further navigate the intricacies of Romanian tax residency, several resources are available.

The website of the National Agency for Fiscal Administration (ANAF) provides comprehensive information on tax legislation, tax returns, and filing procedures.

Consulting with a tax advisor specializing in Romanian tax law can provide tailored advice based on your specific circumstances.

Staying informed through these channels ensures compliance and maximizes tax efficiency as a tax resident.

Final Thoughts on Tax Residency in Romania

Navigating tax residency in Romania requires careful attention to detail and a thorough understanding of the applicable legislation.

As a tax resident in Romania, being aware of your tax obligations, understanding the Romanian Fiscal Code, and seeking professional guidance when needed are crucial for maintaining compliance.

Proactive management of your tax affairs ensures financial well-being and peace of mind while operating within the Romanian legal framework.

What is fiscal residency in Romania?

Fiscal residency in Romania refers to the legal status of individuals who are considered residents for tax purposes.

To be deemed a fiscal resident, one must meet specific residence criteria, such as having a permanent home in Romania or residing in the country for 183 days within a calendar year or 12 consecutive months.

How can foreign nationals establish tax residency in Romania?

Foreign nationals can establish tax residency in Romania by ensuring they meet the necessary residence criteria.

This includes having a permanent home in Romania or staying in the country for the required duration.

Additionally, registering with the Romanian tax authorities and notifying them of your residency status is crucial.

What are the tax obligations for residents in Romania?

Residents in Romania are liable to pay taxes on their worldwide income, which includes income obtained from employment activities, investments, and other sources.

They must also comply with mandatory social contributions and any reporting obligations set by the Romanian fiscal code.

How long do I need to reside in Romania to be considered a tax resident?

To be considered a tax resident in Romania, you must reside in the country for at least 183 days within a calendar year or maintain a permanent home there.

If you meet these conditions, you will be subject to Romanian tax laws.

Do I need to register with the tax authorities if I stay in Romania for less than 30 days?

If you are in Romania for less than 30 days, you typically do not need to register with the tax authorities.

However, it is advisable to check if your specific situation requires any notification or registration, especially if you have income sourced from Romania.

What happens if I do not meet the residence criteria?

If you do not meet the residence criteria for fiscal residency, you will be classified as a non-resident in Romania.

Non-residents are generally taxed only on their Romanian-source income, which may involve different tax rates and obligations compared to residents.

What is the standard procedure for establishing tax residency in Romania?

The standard procedure for establishing tax residency in Romania involves meeting the residence criteria, registering with the tax authorities, and submitting the necessary documents, including a questionnaire.

Additionally, if you are a foreign national, your tax documents may need to be translated into Romanian.

Are there any tax agreements in place to avoid double taxation?

Yes, Romania has tax agreements with various countries to avoid double taxation.

These agreements allow individuals to determine which country has the primary taxing rights on their income, thereby preventing tax liabilities in both the source country and Romania.

What are the implications of having a job with a salary in Romania?

If you are employed and receive a salary in Romania, you will be subject to Romanian tax laws and must fulfill your tax obligations as a resident if you meet the residence criteria.

This includes paying taxes on your income and contributing to mandatory social contributions.

What should I do if my circumstances change and I no longer meet the conditions for tax residency?

If your circumstances change and you no longer meet the conditions for tax residency, you must notify the tax authorities and update your residency status.

It’s essential to ensure compliance with all reporting obligations to avoid any penalties or issues related to your tax situation.

Finance team reviewing a Romanian RO e-Factura electronic invoice workflow

RO e-Factura Romania 2026: Foreign Company Guide

by Simona Rotaru taxes Romania

RO e-Factura in Romania is no longer only a local accounting issue. A foreign company may be affected because it has a Romanian subsidiary, a fixed establishment, a Romanian VAT registration, domestic transactions or Romanian customers. The correct result depends on the company’s VAT status and the transaction—not simply on the country in which the parent company is incorporated.

Key points for 2026:

  • From 1 January 2026, the statutory transmission deadline is generally five working days, subject to the separate legal deadline for issuing the invoice.
  • A Romanian VAT number alone does not necessarily mean that a foreign company is established in Romania.
  • Domestic B2B clearance, reporting by a non-established supplier and invoices to a foreign Romanian-VAT-registered customer must be classified separately.
  • When RO e-Factura is mandatory, a PDF is not a substitute for the validated structured electronic invoice.
  • The operational record should preserve the XML, the Ministry of Finance electronic seal or validation response, submission evidence and any corrected invoice.

This guide updates the existing Atrium article for the 2026 rules and is intended for foreign investors, finance teams, Romanian subsidiaries and non-resident businesses with Romanian VAT exposure. It should be read together with advice on Romanian tax law and, where a foreign entity needs a local fiscal identifier, the guide to obtaining a Romanian NIF tax identification number.

RO e-Factura compliance in Romania for foreign companies
RO e-Factura compliance workflow for companies operating in Romania. AI-generated illustration.

What changed for RO e-Factura in 2026?

The most important operational change is the move from five calendar days to five working days. The change was introduced through Government Emergency Ordinance no. 89/2025, which amended OUG no. 120/2021 and replaced the previous five-calendar-day transmission deadline with a five-working-day deadline effective from 1 January 2026. See also the explanatory summaries published by Contabilul and VATupdate. The deadline runs from the invoice issue date, but it cannot extend beyond five working days calculated from the statutory deadline for issuing that invoice under the Romanian Fiscal Code. Public holidays and the precise date from which the period is calculated should therefore be built into the company’s controls.

2026 pointPractical meaningControl to implement
Five working daysThe transmission period is counted in working days from 1 January 2026, subject to the invoice-issuance backstop.Use a Romanian working-day calendar and escalate before the final day.
Foreign VAT customersA Romanian-established supplier may have reporting duties for domestic invoices issued to a non-established customer registered for VAT in Romania.Separate establishment, VAT registration and invoice-delivery status in customer master data.
Special B2C exceptionsFrom 1 June 2026, Law 88/2026 introduced optional treatment for certain natural persons and specifically listed categories.Do not treat every individual customer record as identical.
Older guidanceMaterials referring to the calendar-day deadline, future 2025 B2C implementation or obsolete registration forms may be outdated.Version-control procedures and use current ANAF forms and legislation.
Scope selector
Which foreign-company profile are you assessing?

Select the closest profile. The explanation below is a screening result, not a substitute for transaction-level VAT analysis.

Romanian subsidiary

A Romanian company making domestic B2B supplies is ordinarily within the mandatory domestic system. Map invoice types, credentials, software and recipient status before go-live.

Does RO e-Factura apply to a foreign company?

There is no reliable yes-or-no answer based only on the existence of a Romanian VAT number. The analysis should identify the supplier, customer, place of supply, establishment used for the transaction, VAT-registration status and invoice category.

A Romanian subsidiary is a Romanian-established taxable person. A foreign company may also have a Romanian fixed establishment if the relevant VAT tests concerning sufficient permanence and human and technical resources are met. By contrast, a foreign company can be registered for Romanian VAT without being established in Romania.

Particular care is required where a foreign company is not established in Romania but holds a Romanian VAT registration. Such businesses should not automatically be analysed under the same mandatory domestic B2B clearance rules that apply to taxable persons established in Romania. Their obligations must be verified separately under the specific provisions applicable to non-established VAT-registered persons and any optional RO e-Factura registration route.

Business situationLikely RO e-Factura treatmentQuestion requiring verification
Romanian subsidiary invoices a Romanian businessDomestic B2B clearance is generally mandatory.Are any statutory exclusions or special invoice rules relevant?
Foreign company supplies through a Romanian fixed establishmentThe entity may be treated as established for the relevant transaction.Is the Romanian establishment actually involved in the supply?
Foreign company has only a Romanian VAT registrationVAT registration alone does not create a Romanian establishment. Any reporting obligations should be assessed separately from the mandatory domestic B2B clearance regime applicable to established taxable persons.What is the place of supply and has the company opted into the system?
Romanian supplier invoices a non-established customer registered for Romanian VATReporting obligations should be analysed under the specific rules applicable from 1 January 2026. Additional commercial transmission arrangements may still be required depending on the recipient’s status and access to the system.Is the recipient participating in RO e-Factura or only VAT-registered?
Export, intra-Community supply or service with place of supply abroadGenerally outside the domestic B2B exchange rule, subject to transaction-specific reporting.Is the VAT classification and evidence supporting the cross-border treatment correct?

Important distinction: an obligation to report invoice data is not always identical to full platform exchange between supplier and recipient. A non-established business should confirm whether it is reporting a domestic transaction, voluntarily registered in RO e-Factura or subject to the domestic clearance route because of a Romanian establishment.

How does the electronic invoice flow work?

The invoice is prepared as structured data compliant with the Romanian semantic model, based on the European e-invoicing standard. It is transmitted through the Ministry of Finance infrastructure, commonly through SPV-integrated software or an authorised technical solution. The system validates the file. If validation succeeds, the electronic seal is applied and the validated file becomes the system invoice. If it fails, the issuer receives an error response and must correct and resubmit it.

Invoice flow
From accounting data to defensible archive

Select a control point to see what the finance or IT team should retain.

Create structured XML

Generate the invoice from accurate supplier, customer, VAT and line-item data using the current RO_CIUS technical rules.

The official platform makes files available for download for a limited operational period. This is not a substitute for the company’s own legally compliant archive. The archive should allow the original XML, seal or validation status, readable representation, correction trail and accounting entry to be matched.

Technical specifications, validators and official web applications are published through the Ministry of Finance technical information page and the RO e-Factura web applications page.

Which transactions are in scope?

The Romanian rules cover several legally distinct streams: B2B, B2G and B2C reporting, as well as particular reporting obligations for non-established persons. Companies should not use a single ERP flag called “Romanian customer” as a substitute for the legal analysis.

The B2C reporting regime introduced for suppliers established in Romania should not automatically be assumed to apply to every non-resident supplier. For foreign businesses without a Romanian establishment, the legal position should be verified separately based on the applicable provisions and transaction structure.

Transaction2026 starting positionOperational note
Domestic B2B between persons established in RomaniaMandatory platform exchange, unless a statutory exclusion applies.The validated XML is the legally relevant electronic invoice.
B2G invoice within the statutory regimeMandatory according to the public-procurement and e-invoicing rules.Check public authority identifiers and contract references.
B2C invoice issued by an established supplierReporting is generally mandatory, with specific 2026 exceptions.The consumer does not need SPV access for the commercial invoice.
Domestic transaction by a non-established VAT-registered supplierA reporting obligation may apply; optional system registration changes the mechanics.Confirm current registration form and recipient-delivery channel.
Export or intra-Community supplyGenerally outside the domestic B2B exchange obligation.Retain evidence supporting the VAT treatment and destination.
Simplified invoice or other statutory exceptionTreatment depends on the specific legal exception.Do not infer exclusion merely because the amount is small.

How is the five-working-day deadline calculated?

From 1 January 2026, the invoice must generally be transmitted within five working days from the issue date, but no later than five working days after the last legal date on which the invoice should have been issued. The day of the triggering event, weekends and Romanian public holidays can affect the calculation under the applicable time-computation rules.

A delayed invoice issue date does not automatically postpone the transmission deadline. Where the invoice is issued after the statutory issuance deadline under Article 319 of the Romanian Fiscal Code, the five-working-day transmission period must be assessed by reference to the legal issuance deadline rather than the late issuance date. This backstop is also explained in the 2026 deadline summary.

Deadline control
A working-day clock needs four checks

Select a card to see the control that prevents a false deadline.

Confirm issue date

Use the date actually stated on the invoice and reconcile it with the accounting event. Backdating or delayed batch creation can create an immediate compliance risk.

For example, if an invoice is issued on a Monday and there is no public holiday, Tuesday is ordinarily the first working day and the following Monday is the fifth. This is only an illustration: the statutory invoice-issuance deadline and Romanian public holidays must also be checked.

What happens if an invoice fails validation?

A technically rejected file has not completed the required process. The response should be triaged immediately: identify whether the problem concerns syntax, master data, tax codes, totals or a business-rule conflict; correct the source data; regenerate the XML; resubmit it; and preserve both the failed and successful responses.

A successfully communicated invoice cannot simply be “returned” inside the system. Commercial objections should be handled separately, and corrections should follow Article 330 of the Romanian Fiscal Code. The corrective document must itself be transmitted when the RO e-Factura obligation applies.

What penalties and audit risks should foreign companies consider?

The penalty analysis depends on the legal obligation that has been breached. Late reporting can attract fixed fines by taxpayer category. For mandatory domestic B2B exchange, issuing or accepting an invoice outside the system can trigger a percentage-based sanction. The 15% sanction should not be applied mechanically to every cross-border or non-resident scenario without first confirming that the relevant statutory route covers the transaction and party.

The applicability of the 15% sanction should always be assessed by reference to the specific statutory obligation governing the transaction, including the supplier’s establishment status and the legal route under which the invoice was required to be transmitted.

RiskPossible consequencePreventive evidence
One or more late invoices in a calendar monthGenerally RON 5,000–10,000 for large taxpayers; RON 2,500–5,000 for medium taxpayers; RON 1,000–2,500 for other legal persons and individuals.Deadline dashboard, submission timestamps and exception log.
Mandatory domestic B2B invoice issued outside the systemA sanction equal to 15% of the total invoice value may apply to the issuer under the relevant rule.ERP block preventing off-system finalisation of in-scope invoices.
Recipient records an in-scope domestic B2B invoice received outside the systemA corresponding 15% sanction may apply to the recipient, subject to the statutory conditions.Accounts-payable validation against the system record.
Validation failure left unresolvedThe invoice may remain untransmitted and become late.Error queue, named owner, retry log and successful response.
Wrong establishment or customer classificationIncorrect platform route, missing report or duplicate delivery.Documented VAT and establishment decision tree.
Control map
Where implementation most often fails

Select a risk to see the corresponding control.

Wrong customer status

Maintain separate fields for country, Romanian VAT number, establishment status, customer type and participation in RO e-Factura. One “foreign” flag is not enough.

Implementation checklist for a foreign company

  1. Map the Romanian footprint. Identify subsidiaries, branches, fixed establishments, VAT registrations and fiscal representatives.
  2. Classify transaction flows. Separate domestic B2B, B2G, B2C, exports, intra-Community supplies, local reverse-charge cases and other cross-border services.
  3. Confirm access and authority. Verify SPV access, qualified certificates, mandates and the persons authorised to submit or retrieve files.
  4. Update master data. Record establishment status, Romanian VAT identifiers, customer type and system-participation status separately.
  5. Test XML generation. Validate tax codes, units, discounts, advance invoices, credit notes, currency and rounding rules.
  6. Build deadline monitoring. Use Romanian working days, identify the statutory issue-date backstop and prevent submission only on the final day.
  7. Create an error workflow. Route rejected files to a named owner and require documented resubmission.
  8. Control incoming invoices. Reconcile accounts payable with RO e-Factura where domestic B2B exchange is mandatory.
  9. Archive the evidence. Preserve XML, seal or response, readable copy, corrections and submission logs under the applicable accounting and tax-retention rules.
  10. Review changes. Monitor the official Ministry of Finance RO e-Factura hub, current legislation and ANAF technical announcements.

Official registration and verification resources

At the time of publication, ANAF documentation refers to Form 081 for the optional register, Form 082 for the mandatory register and Form 083 for certain non-resident operators. Companies should verify the current ANAF form catalogue before implementation, as registration procedures and form numbering may change over time.

At the time of publication, Form 083 is generally used by certain non-established operators wishing to opt into RO e-Factura. Companies should verify the current ANAF requirements before filing because registration procedures may change.

Use the official ANAF forms catalogue and the ANAF online registers. For the governing framework, consult the current consolidated text of Government Emergency Ordinance no. 120/2021, together with subsequent amendments including Law no. 88/2026.

Need a transaction-specific RO e-Factura review?

A focused review can determine whether a foreign company is established, merely VAT-registered or subject to a separate domestic reporting route, and translate that conclusion into an implementable invoice workflow.

Book a Consultation

Related guides

Frequently asked questions

Does a Romanian VAT number make a foreign company established in Romania?

No. VAT registration and establishment are separate concepts. A fixed-establishment analysis considers permanence and appropriate human and technical resources, as well as whether that establishment is involved in the transaction. A Romanian VAT registration obtained through direct registration or fiscal representation does not in itself create a Romanian fixed establishment for VAT purposes.

Are all invoices involving a foreign company reported through RO e-Factura?

No. The result depends on the supplier, customer, place of supply, establishment status, Romanian VAT registration and invoice category. Exports and intra-Community supplies are generally outside the domestic B2B exchange rule, although other reporting obligations may apply.

What is the RO e-Factura deadline in 2026?

From 1 January 2026, the general transmission deadline is five working days from issue, but no later than five working days calculated from the statutory deadline for issuing the invoice. Romanian public holidays and the applicable time-computation rules must be included.

Is a PDF invoice sufficient?

Not where mandatory RO e-Factura exchange applies. The structured XML validated through the system and accompanied by the Ministry of Finance electronic seal is the legally relevant electronic invoice. A PDF may remain useful as a readable copy.

Can a recipient reject an invoice in RO e-Factura?

The system invoice cannot simply be returned. The recipient may communicate objections, while any correction should follow Article 330 of the Fiscal Code and be transmitted through RO e-Factura when the obligation applies.

What should a company do after a validation error or platform problem?

Preserve the response and technical logs, identify and correct the error, resubmit promptly and retain the successful confirmation. A company should not assume that a technical issue automatically extends the statutory deadline; any official unavailability procedure should be checked on the facts.

This article provides general information on Romanian electronic invoicing and tax compliance. The result depends on the transaction, place of supply, establishment, VAT status, invoice type, technical implementation and legislation in force. It does not replace legal or tax advice on a specific invoice flow.

AI Notice: AI-assisted content, reviewed and approved by a qualified Romanian lawyer.

Tax Registration and Compliance in Romania Made Simple

by Simona Rotaru taxes Romania

Tax Registration and Compliance in Romania Made Simple

Are you planning to start a business in Romania?

Understanding the tax rules can seem overwhelming.

But, it doesn’t have to be.

This guide will help you understand tax registration and compliance in Romania.

This way, you can focus on growing your business without worrying about taxes.

Tax Registration and Compliance Romania

Key Takeaways

  • Romania has a flat tax system with a 16% corporate income tax and 10% personal income tax rate.
  • The standard VAT rate is 19%, with reduced rates of 9% and 5% for specific goods and services.
  • Companies must comply with strict accounting and reporting rules, including invoice requirements and maintenance of financial records.
  • Tax registration and compliance deadlines are crucial, with VAT returns and payments due by the 25th of the following month.
  • Penalties for non-compliance can be significant, ranging from fines to daily interest charges.

Overview of Romanian Tax System

Romania has a flat tax system.

The corporate income tax rate is 16%, and personal income tax is 10%.

The standard Value Added Tax (VAT) rate is 19%.

But, there are lower rates of 9% and 5% for some goods and services.

There’s also a 5% tax on dividends.

Property taxes range from 0.5% to 1.3% for non-residential buildings.

Romania offers tax breaks to encourage investment and innovation.

For example, there’s a 50% deduction for Research and Development (R&D) expenses.

The country has over 80 double taxation treaties to avoid double taxing income and assets.

The tax year in Romania is the same as the calendar year.

Tax payments are made quarterly by the 25th of each month.

This makes it easier for people and businesses to follow the tax rules in Romania.

Tax TypeTax Rate
Corporate Income Tax16%
Personal Income Tax10%
Value Added Tax (VAT)19% (with reduced rates of 9% and 5% for certain goods and services)
Dividend Tax5%
Property Tax0.5% to 1.3% on non-residential buildings

The Romanian tax system aims to balance competitiveness and revenue.

It offers good opportunities for both individuals and corporate tax Romania.

The personal income tax Romania, value added tax Romania, and tax incentives Romania make Romania attractive for business and investment.

romanian tax system

Tax Registration and Compliance Romania

Understanding taxes in Romania can be tough for businesses.

But, with the right help, it can be easier.

First, companies need to sign up with the National Agency for Fiscal Administration (ANAF).

They get a tax ID number and might need to register for VAT if they make over RON 300,000 a year.

Initial Registration Requirements

Foreign companies must register for VAT in Romania right away if they make taxable supplies.

This step is key to following the country’s tax rules. It also helps businesses keep track of the taxes they owe.

Compliance Timeline

  • Quarterly corporate income tax payments are due by the 25th of the month after each quarter.
  • Annual tax returns are due by May 25th after the tax year ends.
  • Companies can choose a different fiscal year if it matches their financial year.

Knowing the first steps and keeping up with deadlines helps businesses feel sure about Romania’s tax system.

This way, they can meet all their tax duties.

Romanian tax compliance

Corporate Income Tax Obligations

Understanding corporate tax in Romania is key.

The corporate income tax (CIT) rate is a flat 16% on profits.

But, the tax filing and payment process has its own rules.

Companies must make quarterly payments.

These are based on last year’s tax or this year’s estimates.

The tax year is usually the calendar year, but you can choose another.

Annual tax returns are due by May 25th after the tax year.

Some expenses are not deductible for tax in Romania.

It’s wise to get help from tax experts for corporate tax compliance Romania and to follow tax filing rules.

Romania has tax breaks for companies that invest in technology. This can help businesses with their corporate tax filing Romania and corporate income tax Romania needs.

Tax TypeRateFiling Deadline
Corporate Income Tax (CIT)16%May 25th
Micro-company Tax1% or 3%Quarterly
Gambling Sector CIT16% of profits or 5% of revenuesQuarterly

Value Added Tax (VAT) Requirements

In Romania, businesses need to know about VAT registration and filing.

The standard VAT rate is 19%.

There are also lower rates of 9% and 5% for certain goods and services.

VAT Registration Thresholds

Companies must register for VAT if their annual turnover is over RON 300,000.

Foreign companies making taxable supplies in Romania also need to register.

They have to do this within 10 days after the month they become liable.

VAT Filing and Reporting

Businesses in Romania file VAT returns monthly or quarterly, based on their turnover.

They must submit these returns and make payments by the 25th of the next month.

Companies doing business across EU borders also need to file EC Sales Lists and Intrastat declarations.

VAT RequirementDetails
Standard VAT Rate19%
Reduced VAT Rates9%, 5%
VAT Registration ThresholdRON 300,000 annual turnover (mandatory)
No threshold for foreign companies
VAT Filing FrequencyMonthly or quarterly, depending on turnover
VAT Return Deadline25th of the month following the reporting period
Additional ReportingEC Sales Lists, Intrastat declarations

Understanding vat registration Romania, Romanian vat registration, vat compliance Romania, vat filing Romania, and Romanian vat rates can be tricky.

But knowing the rules helps businesses meet their VAT obligations in Romania.

Payroll Taxes and Social Contributions

In Romania, employers must handle payroll taxes and social contributions for their employees.

It’s important to know the Romanian fiscal code well.

This helps keep payroll in check and avoids fines.

The income tax in Romania is a flat 10% for everyone.

But, social security contributions can increase the total a lot.

These include:

  • A 25% pension contribution, split between employer and employee.
  • A 10% health insurance contribution paid by the employee.
  • A 2.25% labor insurance contribution paid by the employer.

Employers might also have to add 4% to 8% to the pension for certain employees. This is for those in special or hard jobs.

ContributionEmployerEmployee
Pension12.5%12.5%
Health Insurance0%10%
Labor Insurance2.25%0%

Payroll taxes and social contributions in Romania must be paid by the 25th of the next month.

Keeping accurate records and making payments on time is key.

It ensures payroll compliance Romania and avoids fines.

For help with social security contributions Romania and labor insurance contribution, team up with a good payroll provider.

They should know the Romanian fiscal code and employment laws well.

Electronic Filing and Digital Compliance

Romania is moving fast towards a digital tax system.

Starting July 1, 2022, all high fiscal risk products must have electronic invoices.

The National Agency of Fiscal Administration (ANAF) is in charge of making e-invoicing work.

They are also introducing SAF-T, a system for sharing accounting data between taxpayers and tax authorities.

Digital Platform Requirements

Businesses in Romania need to meet digital platform rules for tax compliance.

They must be able to send electronic invoices correctly.

Not following these rules can lead to big fines.

These fines vary based on the size of the business.

Documentation Storage

Romania has strict rules for keeping electronic records.

Businesses must store these records for at least 10 years.

Not following this can result in fines.

These rules help reduce the VAT gap and make tax administration smoother.

Businesses in Romania can get help with these new rules from companies like Marosa.

They provide VAT reporting software and help with e-invoicing and SAF-T compliance in Europe, including Romania.

Compliance RequirementPenalty Range
Non-compliance with e-reporting1,000 LEI to 10,000 LEI
Non-compliance with B2G e-invoicing and B2B e-invoicing for high fiscal risk products1,000 LEI to 10,000 LEI
Non-compliance with providing necessary information to determine fiscal status4,000 LEI to 10,000 LEI for medium and large taxpayers, 2,000 LEI to 5,000 LEI for other legal entities
Non-compliance with archiving rules12,000 LEI to 14,000 LEI for medium and large taxpayers, 2,000 LEI to 3,500 LEI for other legal entities

Tax Audits and Inspections

As a business in Romania, you might face tax audits and inspections.

These checks are key to making sure you follow tax rules and find any problems.

Knowing how tax audits work can help you deal with them well and keep good relations with tax authorities.

The Romanian tax authorities do both desk and field audits.

Desk audits look at your financial records and documents.

Field audits might include visits and deeper checks.

These audits can take weeks or months, based on how complex your case is.

To get ready for a tax audit, keep all your financial and business documents in order.

This means having everything from financial records to contracts ready.

Being well-organized and quick to respond during an audit shows you’re serious about following tax rules.

If you’re picked for a tax audit, getting tax audit support in Romania is a good idea.

A tax expert can guide you through the audit, make sure you meet all the rules, and speak up for you.

They can also spot any trouble spots and work with the Romanian tax authorities to fix any problems during the tax inspections.

Being proactive and working together can really help with tax audits and inspections in Romania.

By keeping detailed records, getting professional help, and being open, you can handle the tax audit smoothly.

This way, you can keep your business running smoothly without too much trouble.

Key Compliance AreasFrequencyDeadlines
Monthly Withholding taxMonthly25th of the following month
Quarterly and Annual Corporate Income TaxQuarterly and AnnuallyQuarterly: 25th of the following month
Annually: 25th of the 3rd month following the end of the fiscal year
VAT ReportingMonthly or QuarterlyMonthly: 25th of the following month
Quarterly: 25th of the month following the end of the quarter

Penalties and Enforcement Measures

Not following tax rules in Romania can lead to big fines and actions from the government.

One big mistake is filing taxes late, which can cost between RON 1,000 and RON 5,000.

Also, paying taxes late means you’ll face daily interest of 0.02% and a 0.01% daily fine on top of that.

For companies that have to pay Value-Added Tax (VAT), not filing VAT returns on time can cost between RON 1,000 and RON 5,000.

The Romanian tax authorities can take harsh steps like freezing bank accounts, taking assets, or starting legal cases.

This is for serious cases of not following tax rules and fiscal obligations.

Late Filing Penalties

To dodge these expensive fines, it’s key for businesses and people to meet all tax deadlines and report their taxes correctly.

Keeping up with tax duties helps keep a good relationship with the tax authorities.

This way, you avoid the bad outcomes of not following the rules.

ViolationPenalty
Late filing of tax returnsRON 1,000 to RON 5,000
Late payment of taxes0.02% daily interest, 0.01% additional daily fine
Failure to submit VAT returns on timeRON 1,000 to RON 5,000

Conclusion

Understanding the Romanian tax system is key to managing your taxes well.

Using tax advisory services in Romania can greatly help your business.

They can assist with fiscal representation in Romania, accounting outsourcing, and international tax planning.

As Romania updates its tax laws and adopts digital solutions, you need to keep up. Staying updated helps you follow tax rules better, avoid risks, and grow your business.

With the right tax optimization strategies, you can handle Romanian taxes confidently.

Good tax management is more than just following the law.

It’s about finding chances for your business to succeed.

Working with tax experts and staying informed can set your company up for success in Romania.

A Romanian law office can assist businesses in navigating the intricacies of VAT registration, payroll taxes, and digital compliance requirements, which are increasingly important as Romania moves towards a more digital tax administration system.

By leveraging the expertise of a Romanian lawyer, companies can effectively manage their tax obligations, avoid significant penalties for non-compliance, and take advantage of available tax incentives.

Engaging with a lawyer in Romania who specializes in tax law can provide crucial insights and guidance, ensuring compliance with the stringent regulations set forth by the National Agency for Fiscal Administration (ANAF).

In conclusion, partnering with a qualified legal professional is vital for any business operating in Romania.

This collaboration not only helps in adhering to the complex legal framework but also positions businesses for sustainable growth and success in a competitive market.

FAQ

What is the corporate income tax rate in Romania?

In Romania, the corporate income tax rate is 16% on profits.

What is the personal income tax rate in Romania?

The personal income tax rate in Romania is 10%.

What is the standard VAT rate in Romania?

Romania’s standard VAT rate is 19%. There are also reduced rates of 9% and 5% for certain goods and services.

What are the key requirements for tax registration in Romania?

Companies need to register with the National Agency for Fiscal Administration (ANAF).

They must get a tax identification number (TIN) and register for VAT if their annual turnover is over RON 300,000.

Foreign companies must register for VAT right away if they make taxable supplies in Romania.

What is the compliance timeline for businesses in Romania?

Businesses must make quarterly corporate income tax payments by the 25th of the month after each quarter.

They also need to file annual tax returns by May 25th after the tax year.

Companies can choose a different fiscal year if it matches their financial accounting year.

What are the digital compliance requirements in Romania?

Romania requires electronic invoicing for high fiscal risk products.

It also uses SAF-T (Standard Audit File for Tax) for exchanging accounting data.

Businesses must send electronic invoices in the right format and keep records for at least 10 years.

What are the consequences of non-compliance with tax obligations in Romania?

Not following tax rules can lead to penalties.

These include fines for late filing, daily interest and fines for late tax payments.

In serious cases, businesses might face bank account freezing or asset seizure.

It’s important to meet tax deadlines and report accurately to avoid these issues.

What are the basic VAT requirements for businesses operating in Romania?

Businesses operating in Romania must adhere to specific VAT compliance requirements.

These include registering for VAT if the company’s turnover exceeds the VAT registration threshold, charging the correct VAT rate on goods and services, submitting regular VAT returns, and maintaining accurate records of all VAT-related transactions.

The Romanian tax authorities require businesses to comply with these regulations to ensure proper VAT collection and remittance.

It is crucial for companies to understand their VAT obligations and stay up-to-date with any changes in Romanian VAT legislation to avoid potential penalties or tax audits.

How does one register for VAT in Romania?

To register for VAT in Romania, businesses must follow a specific process set by the Romanian tax authorities.

The first step is to determine if VAT registration is necessary based on the company’s turnover or specific business activities.

If registration is required, the company must submit a VAT registration application to the local tax office.

This application typically includes various documents such as the company’s registration certificate, articles of association, and proof of business address.

Once approved, the company will receive a VAT registration number.

It’s important to note that some businesses may need to appoint a fiscal representative or tax representative to handle their VAT affairs in Romania.

What is the standard VAT rate in Romania, and are there any reduced VAT rates?

The standard VAT rate in Romania is currently 19%.

However, Romania also applies reduced VAT rates for certain goods and services.