Romania VAT Rates & Compliance Guide 2026 – E-Commerce Sellers

Romania’s VAT system underwent its most significant restructuring in nearly a decade in 2025, with changes that every business operating in the Romanian market must now reflect in their pricing, invoicing, and compliance processes. This guide covers the current VAT rates, registration rules, and Intrastat obligations as they stand in 2026. VAT Rates in Romania — Current Structure (from 1 August 2025) On 25 July 2025, Romania published Law No. 141/2025, which increased the standard VAT rate from 19% to 21% and introduced a single reduced VAT rate of 11%, replacing the previous 5% and 9% rates. These changes took effect from 1 August 2025. Standard Rate — 21% The standard rate of 21% now applies to most goods and services in Romania that do not qualify for the reduced rate. For e-commerce sellers, this means that all products not explicitly listed under the 11% reduced rate are taxed at 21%. Reduced Rate — 11% The 11% reduced rate applies to key sectors including food, medicines, housing, cultural services, and hospitality. This single rate replaces both the former 9% and 5% tiers, simplifying the rate structure considerably. Key categories subject to 11% include: staple food products, pharmaceutical products, restaurant and catering services, accommodation, drinking water and water for agricultural use, books, newspapers, school textbooks, and certain recreational and cultural services. Note on residential property: A temporary 9% rate continues to apply to certain residential property transactions until 31 July 2026, after which the 11% rate will apply. Products Now Subject to 21% Several categories that previously benefited from reduced rates were moved to the standard 21% rate from August 2025. These include food products with high sugar content (more than 10g per 100g), non-alcoholic beer, renewable energy systems delivered to homes, and admission to certain recreational and cultural activities not covered by the 11% bracket. VAT Registration in Romania The VAT registration threshold in Romania is RON 395,000 (approximately €80,000), as set from August 2025. Small businesses exceeding this annual turnover must register as VAT payers. For non-resident e-commerce sellers, registration is required in three key situations: Goods stored in Romania — using own warehouses or Romanian fulfilment services triggers a local VAT obligation regardless of turnover EU distance selling threshold exceeded — once total cross-border B2C sales across the EU exceed €10,000, VAT must be accounted for in the country of consumption; sellers can either register locally in Romania or use the VAT OSS procedure Imports into Romania from outside the EU — direct importation into Romania requires VAT registration VAT Compliance Obligations VAT returns must be filed and any VAT due paid by the 25th day of the month following the reporting period. Monthly filing is the default; businesses that did not exceed €100,000 turnover in the previous year may opt for quarterly filing. VAT registration requires submitting a full set of documents to ANAF, including proof of VAT registration in another EU country, evidence of business activities in Romania, an extract from the national trade register, and the company’s articles of association. The registration process typically takes up to six weeks. Romania has also introduced mandatory e-invoicing through the RO e-Factura system — a significant compliance obligation for all businesses operating in Romania. For full details, see our dedicated guide: Romania E-Invoicing 2026 – RO e-Factura Rules & Deadlines. Intrastat in Romania Romania’s Intrastat reporting thresholds for 2026 remain unchanged at RON 1,000,000 per year for both arrivals (imports from EU member states) and dispatches (exports to EU member states). Intrastat declarations must be submitted monthly, with a deadline of the 15th day of the month following the reporting period. Unlike some EU countries, Romania’s deadline does not shift if the 15th falls on a weekend or public holiday — the original date stands. Penalties for late submission or inaccurate Intrastat data range from RON 7,500 to RON 15,000. Summary Romania’s VAT landscape changed substantially from August 2025. The key points for e-commerce businesses in 2026 are: Standard VAT rate: 21% (up from 19%) Single reduced rate: 11% (replacing both 9% and 5%) VAT registration threshold: RON 395,000 Intrastat thresholds: RON 1,000,000 for both arrivals and dispatches Mandatory e-invoicing via RO e-Factura for all B2B and B2C transactions Accurate classification of goods and services under the new two-rate structure is essential. Misapplying the old rates carries penalty risk. For any questions about Romanian VAT compliance, our team is here to help: Contact us — amavat®