sign inVAT 0% (with deduction right)
Taxable operations at zero rate; input VAT can still be deducted.
Romania VAT Calculator 2026
Updated to Fiscal Code (March 2026)
Block 1 - Smart VAT calculator
Calculate VAT instantly, choose the correct rate, and jump to fiscal explanations.
Select VAT rate
Not sure which rate applies? See full explanations below.VAT Rates in Romania - 2026
Example: 1000 or 1000.50. Negative values are not allowed.
Calculation result
Net amount1.000,00 lei
VAT (19%)190,00 lei
Gross amount1.190,00 lei
VAT Rates in Romania - 2026
Block 2 - How to choose the correct VAT rate?
| Situație | Cota TVA |
|---|---|
| Most goods and services | 19% |
| Food products | 9% |
| Restaurant services | 9% |
| Manuals, tourism, social housing | 5% |
| Exports / intra-community supplies | 0% (exempt with deduction right) |
| Special operations (reverse charge) | VAT is not collected by supplier |
Reverse Charge (fiscal reverse obligation)
Block 3 - Reverse charge means VAT payment responsibility shifts to beneficiary, not supplier.
- intra-community supplies
- intra-community acquisitions
- waste, grains, timber supplies
- B2B transactions between VAT-registered entities
- construction operations (in specific conditions)
In these cases:
- Invoice is issued without VAT, with “reverse charge” mention.
- VAT is declared through accounting mechanism, without cash transfer.
VAT 0% vs VAT exempt
Block 4 - Difference is crucial for deduction rights.
Exempt operations without deduction right
Examples: medical services, education. No VAT is collected and no deduction right is available.
Collected VAT vs deductible VAT
Block 5 - Practical example:
- Company sells goods 10,000 lei + 19% VAT
- Collected VAT = 1,900 lei
- Purchases 5,000 lei + 19% VAT
- Deductible VAT = 950 lei
VAT payable = 1,900 - 950 = 950 lei
VAT thresholds and obligations (2026)
Block 6 - Compliance checkpoints:
- Registration threshold: 300,000 lei
- Filing period: monthly or quarterly (depending on fiscal vector)
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Explicit VAT formulas
Block 7 - Key formulas:
How to extract VAT from gross amount?
VAT = Amount × Rate / (100 + Rate)How to add VAT?
VAT = Amount × Rate / 100