Romania VAT Compliance Guide
Romania applies a standard VAT (TVA) rate of 19% (reduced 9% / reduced 5%) under Legea 227/2015 (Codul fiscal). The compulsory registration threshold is RON 300,000 annual turnover (≈ €60,000). Since 2024, the RO e-Invoice (e-Factura) platform operated by ANAF is mandatory for all B2B transactions — making Romania one of the most advanced EU countries in mandatory B2B continuous transaction control (CTC). Filing is monthly via the ANAF portal.
Romania has moved aggressively on digital tax reporting. The RO e-Invoice (e-Factura) system, operated by ANAF (Agenția Națională de Administrare Fiscală), became mandatory for B2B transactions in 2024 — every invoice between Romanian VAT-registered businesses must be submitted to the central platform in XML (RO_CIUS / UBL) format, validated, and only then transmitted to the buyer. This is a full continuous transaction control (CTC) regime, stricter than most EU peers. Before RO e-Invoice, Romania already operated the RO e-SFAT system (real-time D406 VAT returns) and the SAF-T standard for accounting records. The RON 300,000 threshold is lower than the EU directive maximum, bringing medium businesses into the net earlier. The practical burden is ensuring that every invoice is in the correct XML format, carries valid cif (VAT) numbers, and is submitted before payment.
VAT Rates
| Rate | Applies To |
|---|---|
| 19% | Standard rate — most goods and services |
| 9% | Reduced rate — foodstuffs, non-alcoholic beverages, hotel accommodation, restaurant and catering services, certain books |
| 5% | Super-reduced — books (including e-books), newspapers, school supplies, certain foodstuffs, social housing, medical equipment |
| 0% | Intra-community supplies, exports, international transport |
Registration Thresholds
| Scheme | Threshold |
|---|---|
| Domestic turnover | RON 300,000 rolling 12-month period (≈ €60,000) |
| Distance sales / cross-border services (EU) | €10,000 combined annual threshold across all EU Member States |
| Non-established businesses | Register before making any taxable supply in Romania |
Filing Requirements
VAT return (decontul de TVA)
Monthly filing via ANAF's virtual private space (SPV). Payment due by the 25th of the month following the period. A D406 return is the core periodic declaration.
RO e-Invoice (e-Factura)
All B2B invoices must be submitted to the RO e-Invoice platform in XML (RO_CIUS-RO / UBL 2.1) format, validated by ANAF, and then transmitted to the buyer. Submission must occur before or at the time of invoice issuance; payment cannot precede the validated e-invoice.
SAF-T (D406 informativ)
Standard Audit File for Tax (SAF-T) reporting is mandatory for large enterprises and is being extended. Accounting records must be exportable in the Romanian SAF-T format.
E-Invoicing Status
The RO e-Invoice (e-Factura) platform is mandatory for B2B transactions as of 2024 — a full continuous transaction control (CTC) regime operated by ANAF. B2G e-invoicing was already mandatory from 2022. Romania is one of the few EU countries with an enforced B2B CTC mandate, ahead of the EU ViDA timeline.
Key Deadlines
VAT return (D406) + payment: 25th of the month following the period (e.g. 25 April for the March period). RO e-Invoice: before or at invoice issuance — payment cannot precede the ANAF-validated e-invoice.
How Nika Helps
Nika captures every supplier invoice — supplier cif (VAT) number, the correct Romanian VAT rate (19% / 9% / 5%), net, VAT, gross — and files the original PDF the day it arrives, from {price} per processed invoice. That gives the accountant clean, reconcilable records to prepare the D406 return and match against RO e-Invoice submissions. Nika does not submit to RO e-Invoice or file the return itself.
What is the RO e-Invoice (e-Factura) system?
RO e-Invoice is ANAF's central platform for structured B2B e-invoicing, mandatory since 2024. Every invoice between Romanian VAT-registered businesses must be submitted in XML format, validated by ANAF, and only then sent to the buyer — payment cannot precede the validated invoice.
Do I need to register for Romanian VAT if I sell digital services to consumers?
Yes — but you can use the EU OSS scheme rather than registering in Romania, provided your combined cross-border EU B2C sales are above €10,000. Below that, you charge your home-country VAT.