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Romania VAT Rates 2026

Romania (România) levies Value Added Tax as TVA (Taxa pe valoarea adăugată). The standard rate is 21%, applied to most goods and services. Reduced rates of 11% apply to food and beverages, medicines, water supply, schoolbooks, hotel accommodation, fertilizers.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/RO endpoint to get Romania data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/RO
# No authentication required for rate lookups

# Response:
# { "country_code": "RO", "tax_type": "vat",
#   "standard_rate": 21, "reduced_rates": [11],
#   "currency": "RON", "last_updated": "2025-08-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Romania standard rate.

// 1. Validate the customer's Romania VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/RO/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Romania VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/RO').then(r => r.json());
// → { standard_rate: 21, reduced_rates: [11] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Romania standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Romania VAT

Romania reversed a decade of VAT cuts in August 2025, lifting the standard rate from 19% to 21% and collapsing the old 9% and 5% bands into a single 11% rate to plug one of the EU's largest budget deficits. A transitional 9% rate survives for some housing sales until August 2026. Romania persistently records the EU's widest VAT gap, which is driving rollout of mandatory RO e-Factura e-invoicing and SAF-T reporting.

VAT in Romania is administered by the Agenția Națională de Administrare Fiscală (ANAF). Romania VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · ANAF (accessed Jun 2026)

Rate history

• 2017Standard rate cut to 19% after post-crisis reductions
• 2025Raised to 21% and reduced rates merged into 11% on 1 August

Frequently asked questions

VAT & GST rates in other EU countries