VAT in Romania in 2026

Consultoria EHERO

6 minutos de lectura

In Romania, VAT is called taxa pe valoarea adăugată, abbreviated TVA. Since 1 August 2025 it has had a general rate of 21 % and a single reduced rate of 11 %, which replaced the former 9 % and 5 %. In addition, prostheses and orthopaedic products are exempt, with the right to deduct input VAT. The rates are set by Article 291 of the Romanian Fiscal Code (Law 227/2015), as amended by Law 141/2025, and the exemption by Article 294.

Rate	Percentage	Applies to
General (cota standard)	21 %	Default rate: clothing, electronics, cosmetics, alcoholic beverages and soft drinks, food supplements, veterinary medicines, and everything not included in the reduced-rate list
Reduced (cota redusă)	11 %	Food, including water without sugar or flavourings, coffee and tea (except alcohol, soft drinks, food supplements, and foods with added sugar and 10 g or more of sugar per 100 g), medicines for human use, books, newspapers and magazines also in digital form, hotel and camping accommodation, restaurant and catering services (except alcohol and soft drinks), admission to museums and monuments, and firewood, wood pellets and wood briquettes
Exempt (scutire cu drept de deducere)	0 %	Prostheses and their accessories — except dental ones supplied by dentists and dental technicians, which are exempt under another provision — and orthopaedic products: orthoses, orthopaedic footwear made on the recommendation of a specialist doctor, walking aids and wheelchairs with their parts

Rates verified on 11 September 2026 against Articles 291 and 294 of the Romanian Fiscal Code (Law 227/2015), in the consolidated text published by ANAF, the Romanian tax authority (static.anaf.ro).

A single reduced rate since August 2025, and RO e-Factura

Law 141/2025 reshaped the table on 1 August 2025: the general rate went from 19 % to 21 %, and the reduced rates of 9 % and 5 % were merged into a 11 % rate. Books and newspapers, which were at 5 %, went up six points. And several products that were at 9 % jumped to 21 %: food supplements, veterinary medicines, and cozonac and biscuits with 10 g or more of sugar per 100 g.

The other special feature is RO e-Factura, ANAF’s electronic invoicing system. Businesses established in Romania have been sending invoices to other businesses through it since January 2024 and, since 1 January 2025, also to private individuals, except for receipts that count as simplified invoices. Since 2026 they have five working days to do so, not five calendar days.

If you sell from Spain through the one-stop shop, this does not affect you: you are neither established in Romania nor do you have a Romanian VAT number. If you register there, sending invoices to private individuals does not apply to you either, because it is only for those established there. And from 1 January 2026 your Romanian suppliers must send you their invoices through RO e-Factura.

Which VAT you charge customers in Romania if you sell from another EU country

This is the part no rate table covers, and usually the real question. The rate you charge does not depend only on the destination: it depends on how much you sell to consumers in other EU countries.

Below €10,000 a year in distance sales to the rest of the EU — added up across all countries, not country by country — you charge your own country’s VAT.
Above that €10,000 you charge the destination VAT: 21% as the standard rate in Romania, or the reduced rate that applies to the product. You declare it through the One Stop Shop (OSS) in your own country, with no need to register in the destination country.

The threshold adds up all your B2C sales to other EU countries plus digital services, and the switch does not wait for next year: the very sale that crosses the threshold already carries the destination rate.

Selling to a business with a valid EU VAT number is a different story: the sale goes without VAT because the customer accounts for it in their own country, but you have to check that number in VIES and keep proof of the check.

How to set this up in WooCommerce

WooCommerce includes country-based rates, but it does not distinguish rates within a country by product class or monitor the threshold for you. There are three things you need to set up:

A tax class for each rate you use, assigned product by product and not at store level.
VAT number validation at checkout against VIES for business customers, so VAT is not charged when the transaction is under reverse charge.
A control for the €10,000 threshold, because the day it is exceeded the rates change at once across all countries.

All three are covered by EHERO Woo VAT, which we built precisely because these are the three points that break stores selling to the rest of the European Union.

Selling to other EU countries from WooCommerce?

EHERO Woo VAT applies each country’s rate product by product, checks VAT numbers against VIES at checkout and keeps an eye on the €10,000 threshold for you.

See EHERO Woo VAT →

Frequently asked questions

What is the general VAT rate in Romania in 2026?

21 %, in force since 1 August 2025, when it replaced 19 %. Alongside it there is only one reduced rate, 11 %, and an exemption with the right to deduct for prostheses and orthopaedic products.

Does Romania still have 9 % and 5 % rates?

No. Since 1 August 2025 they were merged into a single 11 % reduced rate, and some products from 9 %, such as food supplements or veterinary medicines, moved to 21 %. The 9 % rate survived only temporarily for certain home purchases with deposits signed up to 1 August 2025, and that period ended on 31 July 2026.

I sell to Romania from another EU country — which VAT do I charge?

Your own country’s VAT while your distance sales to the whole EU stay below €10,000 a year. Once you cross that threshold, the destination VAT (21% standard rate), declared through the One Stop Shop.

Do I have to register for VAT in Romania?

Not if you only ship from your own country: that is what the One Stop Shop is for. You do if you store goods there — for example with Amazon’s fulfilment network — because stock held in the country creates a registration obligation regardless of how much you sell.