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Romania VAT Calculator 2026

Built for companies invoicing in Romania: calculate 21%, 11%, transitional 9% and 0% VAT using March 2026 rules.

Romania VAT calculator for invoices and pricing

Use it to add Romanian VAT to a net price, extract VAT from a gross total, or sanity-check the rate before issuing an invoice in RON.

Choose the Romanian VAT rate

Enter the amount in RON/lei, for example 1000 or 1000.50. Negative values are not supported.

Romania VAT calculation result

Net amount1.000,00 lei
Romania VAT (21%)210,00 lei
Gross amount1.210,00 lei

VAT rates in Romania in March 2026

For most transactions, Romania now uses 21%. The 11% rate is the reduced rate most businesses actually need in pricing and billing, while 9% is now a narrow transitional exception rather than a standard commercial rate.

SituationVAT rate
Standard B2B and B2C supplies in Romania21%
Food and non-alcoholic beverages11%
Human and veterinary medicines11%
Hotel accommodation, restaurant and catering11%
Qualifying housing under the transitional regime9% until July 31, 2026
Exports and qualifying intra-community supplies0% (exempt with deduction right)
Domestic cases subject to reverse chargeVAT is not collected by supplier

When reverse charge applies in Romania

If reverse charge applies, the supplier does not charge VAT on the invoice. The customer accounts for the VAT instead. This matters for cross-border trade and for several domestic sectors listed in the Romanian Fiscal Code.

  • taxable intra-community acquisitions in Romania
  • selected domestic supplies of waste and recyclable materials
  • selected timber and wood transactions
  • selected cereal and industrial crop transactions
  • other B2B cases covered by article 331 of the Fiscal Code

What this means in practice

  • The invoice is issued without VAT, with a reverse charge mention where required.
  • The buyer self-accounts for output VAT and, if entitled, deducts the same VAT in the return.

VIES check for intra-EU scenarios

If you invoice without VAT in an intra-EU B2B scenario, validating the customer VAT number in VIES is a useful practical check before issuing the invoice.

  • Use VIES for customers in other EU member states or Northern Ireland, not for Romanian domestic reverse-charge cases under article 331.
  • A valid VIES number supports the VAT treatment for the intra-EU transaction, but it does not replace the full analysis of place of supply, transaction type and supporting evidence.
  • Keep proof of the validation together with the invoice and transaction file in case of a tax audit.
Open the official VIES checker

0% VAT vs VAT-exempt in Romania

These two concepts are often mixed up by international teams. They are not the same, and the difference directly affects input VAT recovery.

0% VAT / exempt with input VAT deduction

Typical examples include exports and some intra-community supplies. You charge 0% on the sale, but usually keep the right to recover related input VAT.

VAT-exempt without input VAT deduction

Common examples include certain medical, education and financial services. You do not charge VAT, but you usually cannot recover input VAT directly linked to those supplies.

Output VAT vs input VAT

A quick Romania-focused example for finance teams that need to estimate VAT payable.

  • You sell goods for 10,000 lei + 21% VAT
  • Output VAT collected = 2,100 lei
  • You buy goods or services for 5,000 lei + 21% VAT
  • Input VAT deductible = 1,050 lei
VAT payable to the tax authority = 2,100 - 1,050 = 1,050 lei

Romania VAT thresholds and filing checkpoints

Useful if you are setting up billing, accounting or market entry for Romania in 2026.

  • The Romanian small-business VAT exemption threshold is 395,000 lei per year.
  • Periodic VAT returns are filed through form D300, usually monthly or quarterly, by the 25th of the following month.
  • "Depending on your transaction mix, you may also need D390, D394, RO e-Factura and SAF-T processes.
D300D390D394RO e-FacturaSAF-T

Romania VAT formulas you actually use

These are the formulas finance teams, ecommerce managers and founders use most when pricing, validating invoices or checking Romanian VAT totals.

Add Romanian VAT to a net price

VAT = Net amount × Rate / 100

Calculate the VAT-inclusive selling price

Total = Net amount × (1 + Rate / 100)

Extract VAT from a gross invoice total

VAT = Gross amount × Rate / (100 + Rate)

Find the net amount behind a gross total

Net amount = Gross amount / (1 + Rate / 100)

Frequently asked questions about Romania VAT

  • What is the standard VAT rate in Romania in March 2026?

    The standard Romanian VAT rate is 21% in March 2026, following the changes that took effect on August 1, 2025.

  • Which reduced VAT rates still apply in Romania in March 2026?

    The main reduced Romanian VAT rate is 11%, while 9% survives only as a transitional rule for certain qualifying housing supplies until July 31, 2026.

  • How do I extract Romanian VAT from a gross amount?

    To extract VAT from a VAT-inclusive amount, use the formula: VAT = Gross amount × Rate / (100 + Rate).

  • What is the Romanian small-business VAT threshold in 2026?

    The general Romanian small-business VAT exemption threshold is 395,000 lei per year.

  • What is the difference between 0% VAT and VAT-exempt in Romania?

    A 0% VAT rate usually preserves input VAT recovery, while VAT-exempt supplies generally do not give you the same deduction right.

  • When does reverse charge apply in Romania?

    Reverse charge applies to taxable intra-community acquisitions and to selected domestic transactions listed in article 331 of the Romanian Fiscal Code. For intra-EU B2B cases, it is worth validating the customer VAT number in VIES before invoicing without VAT.

Need help with Romania VAT, invoicing or e-Factura workflows?

If you are setting up billing, ERP or finance operations for Romania, our team can help you turn VAT rules into working invoice and reporting flows.

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