{"id":13486,"date":"2026-09-11T22:55:28","date_gmt":"2026-09-11T20:55:28","guid":{"rendered":"https:\/\/consultoriaehero.com\/gl\/?p=13486"},"modified":"2026-09-11T23:25:10","modified_gmt":"2026-09-11T21:25:10","slug":"vat-in-romania","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/vat-in-romania\/","title":{"rendered":"VAT in Romania in 2026"},"content":{"rendered":"

In Romania, VAT is called taxa pe valoarea ad\u0103ugat\u0103<\/em>, abbreviated TVA<\/em>. Since 1 August 2025 it has had a general rate of 21 %<\/strong> and a single reduced rate of 11 %<\/strong>, which replaced the former 9 % and 5 %. In addition, prostheses and orthopaedic products are exempt<\/strong>, 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.<\/p>\n

\n\n\n\n\n\n\n\n
Rate<\/th>\nPercentage<\/th>\nApplies to<\/th>\n<\/tr>\n<\/thead>\n
General (cota standard)<\/span><\/td>\n21 %<\/strong><\/td>\nDefault rate: clothing, electronics, cosmetics, alcoholic beverages and soft drinks, food supplements, veterinary medicines, and everything not included in the reduced-rate list<\/td>\n<\/tr>\n
Reduced (cota redus\u0103)<\/span><\/td>\n11 %<\/strong><\/td>\nFood, 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<\/td>\n<\/tr>\n
Exempt (scutire cu drept de deducere)<\/span><\/td>\n0 %<\/strong><\/td>\nProstheses and their accessories \u2014 except dental ones supplied by dentists and dental technicians, which are exempt under another provision \u2014 and orthopaedic products: orthoses, orthopaedic footwear made on the recommendation of a specialist doctor, walking aids and wheelchairs with their parts<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

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>).<\/em><\/p>\n

A single reduced rate since August 2025, and RO e-Factura<\/h2>\n

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

The other special feature is RO e-Factura<\/strong>, 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<\/strong>, 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.<\/p>\n

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<\/strong> your Romanian suppliers must send you their invoices through RO e-Factura.<\/p>\n

Which VAT you charge customers in Romania if you sell from another EU country<\/h2>\n

<\/p>\n

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.<\/p>\n