When must a foreign company register for VAT in Romania?

A foreign company must register for VAT in Romania when it exceeds RON 300,000 annual turnover from Romanian-sourced activities, makes intra-community acquisitions above RON 34,000, or performs taxable supplies in Romania where reverse charge doesn't apply. We handle the entire registration process in 5-10 business days.

How long does VAT registration take in Romania?

Standard VAT registration takes 5-10 business days after submitting Form 098 (for non-resident entities) or Form 010 (for Romanian companies). ANAF may request additional documentation or conduct a fiscal inspection, which can extend the timeline to 30 days. Our legal team ensures first-time approval.

Can I recover input VAT on expenses before registration?

Yes. Romania allows retroactive VAT recovery for expenses incurred up to 5 years before registration, provided you have valid invoices. This includes costs for company formation, office rent, equipment, and professional services. We maximize your VAT recovery claims.

What is the VAT refund procedure for foreign companies?

EU companies can claim VAT refunds via the electronic portal in their home country (Directive 2008/9/EC). Non-EU companies use the 13th Directive procedure if a reciprocity agreement exists. Refunds are processed within 4-6 months. We handle the entire claim process.

What are the penalties for late VAT registration?

Failure to register on time can result in penalties of RON 500-5,000 and retroactive VAT assessment on all unregistered transactions. Late VAT returns incur a 0.06%/day penalty. We ensure full compliance from day one.

Does Romania participate in the EU One-Stop Shop (OSS)?

Yes. Romania fully participates in the EU OSS scheme since July 2021. If you sell goods or digital services to Romanian consumers, you can register for OSS in your home EU country instead of registering separately in Romania.

What VAT obligations do micro-enterprises have?

Micro-enterprises (under €100,000 turnover, 1% tax) are typically exempt from VAT unless they exceed the RON 300,000 threshold or voluntarily register. Many foreign-owned companies choose voluntary registration to recover input VAT on investments.

How does reverse charge work in Romania?

Romania applies reverse charge VAT for B2B services received from foreign suppliers, intra-community acquisitions of goods, and specific domestic sectors (construction, waste, cereals, energy certificates). The buyer self-accounts for VAT on both output and input, with no cash outflow if fully entitled to deduction.

Updated 2026

EU VAT Compliant

VAT Registration Romania

Navigate Romania's VAT system with confidence. From registration to refunds, our tax lawyers handle everything — so you can focus on growing your business.

Romania VAT Rates 2026

21%

Standard Rate (since 1 Aug 2025, Law 141/2025)

Most goods and services, imports, B2B transactions

11%

Reduced Rate (since 1 Aug 2025, Law 141/2025)

Food, non-alcoholic beverages, water, medicines, books, hotel accommodation, restaurants and the categories previously taxed at 5%, such as qualifying housing

Zero Rate

Intra-community supplies, exports outside EU, international transport services

VAT Registration Thresholds

Mandatory VAT Registration

Annual turnover threshold for mandatory registration

RON 300,000 (~€60,000)

Intra-Community Acquisitions

Threshold for VAT on EU purchases

RON 34,000 (~€6,800)

Distance Selling to Romania

EU-wide threshold (One-Stop Shop applies)

€10,000

Voluntary Registration

Any company can register voluntarily for VAT recovery

No minimum

Why Romania's VAT System Favors Foreign Investors

Full Input VAT Recovery

Recover 100% of input VAT on business expenses, including retroactive claims up to 5 years. Capital goods, services, and imports are all eligible.

EU One-Stop Shop (OSS)

Simplified cross-border VAT compliance for e-commerce. Register once, report everywhere within the EU single market.

Reverse Charge Mechanism

Zero cash outflow on B2B purchases from foreign suppliers. Romania applies reverse charge broadly, improving your cash flow.

Fast Registration

VAT registration in 5-10 business days. We handle all paperwork and ANAF interactions. First-time approval guaranteed.

Fiscal Representative Service

Non-EU companies need a fiscal representative. We provide this service, managing all VAT obligations on your behalf.

Monthly/Quarterly Returns

Flexible filing periods. Monthly for turnover >€100K, quarterly for smaller companies. We prepare and submit all returns.

VAT Registration Romania — FAQ

Need VAT Registration Assistance?

Our tax lawyers handle everything — from initial assessment to ongoing compliance. initial consultation.

March 1, 2026Verified contentBy: Pantilimon Avocat

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