Country rates
VAT in Romania
19% standard rate, 9% for food and 5% for some goods including textbooks and housing.
| Standard rate | 19% |
|---|---|
| Reduced rates | 9%, 5% |
| Currency | RON |
Worked example
100.00 net plus 19% VAT comes to lei 119.00.
A lei 100.00 gross price splits into lei 84.03 net and lei 15.97 VAT.
Try the VAT calculatorWhat you should know about Romania VAT
The standard rate of 19% applies to most supplies. Reduced rates of 9% and 5% cover specific categories such as food, books, medicines and transport, and only where the supply fits the exact definition in Romania's tax law.
Registration rules differ by country. In the UK there is a turnover threshold before you must register; in many EU countries it is lower or absent. The guides cover the UK threshold and the EU OSS scheme for cross-border sales.
Rates and rules change. This page is reviewed quarterly against official sources, and you should confirm the applicable rate with the Romania tax authority before filing.