Romania VAT Rate (2026)
Romania applies a standard VAT rate of 19%. Reduced rates of 9% (food, water, hotel accommodation, prosthetics, medicines, seeds, fertilisers, pesticides) and 5% (social housing, newspapers, books, cultural events, museum entry) apply to various categories.
Romania VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 21% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 9% | Reduced | Foodstuffs; pharmaceutical products; medical equipment for disabled persons; books; newspapers and periodicals; hotel accommodation; water supplies; restaurants and catering services; some beer; soft drinks. |
| 5% | Reduced | Social housing; books (excluding e-books); newspapers and periodicals; admission to cultural events; admission to sporting events. |
| 0% | Zero | Intra-community and international passenger transport. |
Romania standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jul 1993 – 1 Feb 1998 | 18% |
| 1 Feb 1998 – 1 Jan 2000 | 22% |
| 1 Jan 2000 – 1 Jul 2010 | 19% |
| 1 Jul 2010 – 1 Jan 2016 | 24% |
| 1 Jan 2016 – 1 Jan 2017 | 20% |
| 1 Jan 2017 – 1 Aug 2025 | 19% |
| 1 Aug 2025 – present | 21% |
Reduced rate categories in detail
9% reduced rate
The 9% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
5% reduced rate
The 5% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Romania
Romania applies its standard 21% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Romania
Tourist VAT refund in Romania
Non-EU residents shopping in Romania can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Romania VAT refund
Key facts
- Registration threshold: RON 300,000 annual turnover
- Standard rate: 21%
- Reduced rates: 9%, 5%, 0%
- Tax authority: Agenția Națională de Administrare Fiscală (ANAF)
- Currency: EUR
FAQ
What is the VAT rate in Romania?
The standard VAT rate in Romania is 21%.
Reduced rates of 9% and 5% and 0% apply to essential goods and services.
What is the import VAT rate for Romania?
Import VAT into Romania is charged at the standard 21% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Romania VAT number?
Romania VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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