This guide provides an overview of VAT in Romania, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Romania.
marked the year Romania reduced its VAT rate from 24% to 19% to boost economic growth.
Foreign businesses that incur VAT on eligible expenses in Romania may be able to reclaim it.
Doing business in Romania? You’ll need to play by the VAT rules in Romania.
Registration is only required for businesses above the threshold.
Romania applies VAT on digital services based on the consumer’s location, generally utilizing the OSS system for EU cross-border services.
Processing times for a Romania VAT refund can vary. Businesses reclaiming Romania VAT can expect it to take anywhere from a few months to a year, depending on the claim complexity and submission accuracy.
AFor Romania VAT refund applications under the 8th Directive: claims should be submitted by 30 September of the year following the year in which the VAT in Romania was incurred. Quarterly and annual claims can be made. For Romania VAT refund applications under the 13th Directive: claims should be submitted by 30 September of the year following the year in which the VAT in Romania was incurred. Only a single (annual) claim may be made.
Typically, if an invoice contains errors that result in it not meeting the statutory invoice requirements for Romania, the invoice cannot be included in a Romania VAT refund submission. The entity would need to contact the supplier to have the errors corrected for a compliant VAT invoice to be included in the Romania VAT refund submission. This is something that VAT IT can assist with, as we can contact the supplier on your behalf and request that a corrected and compliant VAT invoice be issued for inclusion in a Romania VAT refund submission.
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