Romania VAT rate 2026: 21% standard rate

By Remco from Avatcado

Romania's standard VAT rate rose from 19 to 21 percent on 1 August 2025, and its former dual 9 and 5 percent reduced rates were merged into a single 11 percent rate on the same date. This is one of the most significant EU VAT rate overhauls of 2025, and any older reference citing 19/9/5 for Romania is now stale.

Romania VAT rates

RateTypeApplies to
21%StandardDefault rate for goods and services not listed under the reduced category, raised from 19 percent on 1 August 2025.
11%ReducedBasic foodstuffs and non-alcoholic beverages, medicines for human use, books and newspapers, water and sewage services, and HoReCa hotel and restaurant services, a single rate that replaced the former dual 9 and 5 percent rates on 1 August 2025.

Rates served live from the Avatcado API, last updated August 13, 2026.

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Businesses charging Romania VAT must hold an active Romania VAT registration. Check any Romania VAT number for free below.

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Get Romania VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/RO" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "RO",
    "country_name": "Romania",
    "currency": "RON",
    "standard_rate": 21,
    "other_rates": [
      {
        "rate": 11,
        "type": "reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Why did Romania's VAT rate change in 2025?

Law 141/2025 raised the standard rate from 19 to 21 percent and merged the former 9 and 5 percent reduced rates into a single 11 percent rate, both effective 1 August 2025, as part of a fiscal-budgetary reform package.

What is the VAT registration threshold in Romania?

RON 395,000 annual turnover, raised from RON 300,000 effective 1 September 2025. From 2026, turnover from supplies taxable outside Romania no longer counts toward this threshold.

How often do businesses file VAT returns in Romania?

When Romania raised its VAT registration threshold to RON 395,000 in 2025, filing cadence kept the same shape it always had: ANAF generally expects more frequent returns as turnover climbs, less frequent filing for smaller businesses.

How is VAT charged on digital services sold to consumers in Romania?

Digital services such as software subscriptions sold to Romanian consumers are taxed at Romania's 21 percent standard rate, since the single reduced rate is reserved for categories like food, medicine, and HoReCa services, and EU-based sellers can report that VAT through the One Stop Shop (OSS).

Does the reverse charge apply to cross-border B2B services in Romania?

Romania's reverse charge runs through the cod de inregistrare in scopuri de TVA: under Article 196 of the EU VAT Directive, a Romanian business quotes that code to a services supplier elsewhere in the EU so no VAT is charged, then reports the Romanian VAT to ANAF itself.

VAT number formats

See how Avatcado validates Romania numbers, including the fallback when VIES is down, on the coverage page, or on the ANAF register page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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