Full answer
The ANAF (Agenția Națională de Administrare Fiscală) does not charge a fee to issue a VAT number. The cost is the professional time required to compile a clean file — typically EUR 150-450 depending on company complexity.
Mandatory registration kicks in when annual turnover exceeds EUR 88,500 (RON 445,500). Voluntary registration is possible from incorporation if you expect EU B2B clients (so you can use reverse-charge and recover input VAT).
Foreign companies without a Romanian fixed establishment can also register directly for VAT if they make taxable supplies in Romania — no need to incorporate a Romanian entity.
ANAF requires: proof of business activity, bank account confirmation, fiscal representative for non-EU companies, expected revenue declaration, and increasingly often a physical inspection of the registered office.
Standard VAT rate is 21% (raised from 19% to 21% under discussion for 2026 — confirm with us). Reduced rate: 11% (food, medicines, hospitality, books, housing under conditions) since 1 August 2025.