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Romania standard VAT rate 2026: 21%
If you are checking the Romania standard VAT rate in 2026, the short answer is 21%. This is the default rate used for most taxable supplies of goods and services in Romania.
The main reduced rate businesses still use in practice is 11% for categories listed in article 291 of the Romanian Fiscal Code and the updated implementing norms, such as many food products, medicines, books, irrigation water, hotel accommodation, restaurant services, and catering.
The 9% rate is no longer a general reduced rate. In 2026 it survives only as a transitional rule for certain qualifying housing transactions until July 31, 2026. Searches for “0% VAT” usually refer to zero-rated treatment or VAT-exempt supplies with deduction right, such as exports or some intra-Community supplies, not a general domestic reduced rate.
Romania VAT rates at a glance
Use this as a practical summary before checking the exact legal conditions for your transaction.
| Rate | Where it usually appears | Practical note |
|---|---|---|
| 21% | Most domestic taxable supplies of goods and services | This is the default starting point for pricing and invoicing in Romania. |
| 11% | Food and non-alcoholic beverages, medicines, books, irrigation water, hotel accommodation, restaurant and catering, plus other categories listed in article 291 | This is the main reduced rate businesses actually meet in day-to-day operations. |
| 9% | Certain qualifying housing transactions under transitional rules until July 31, 2026 | This is not a general reduced rate for ordinary trade. |
| 0% / exempt with deduction right | Exports and some intra-Community supplies when the legal conditions and evidence are met | This is often what international teams mean when they search for “0% VAT Romania”. |
| Reverse charge | Selected domestic transactions under article 331 and some intra-Community scenarios | The supplier does not charge VAT; the customer self-accounts for it. |
Romania VAT 2026: 21% or 19%?
If you still see 19% in older guides, cached snippets, or legacy pages, that is outdated for 2026. The standard VAT rate used in Romania in 2026 is 21%.
In practice, if a transaction does not clearly qualify for a reduced rate, exemption, or reverse charge, 21% is the working assumption you should test first. The reduced and special treatments should be applied only when the transaction matches the exact legal conditions.
How to choose the correct VAT treatment before invoicing
- 1
Start with the transaction type
First separate domestic supplies from exports, intra-Community supplies, and reverse-charge scenarios. The correct VAT treatment depends on the structure of the transaction, not only on the product or service name.
- 2
Check whether article 291 gives you a reduced rate
If the transaction is taxable in Romania, the next question is whether it falls under the standard 21% rate or one of the reduced-rate categories. In normal operating work, 11% is the reduced rate you are most likely to encounter.
- 3
Separate 0% treatment from VAT-exempt without deduction right
These two are often mixed up. A zero-rated or exempt-with-deduction transaction can preserve input VAT recovery, while an exempt transaction without deduction right usually does not.
- 4
Validate the evidence before invoicing without VAT
For cross-border scenarios, VIES validation, transport evidence, contract documents, and invoice wording all matter. A no-VAT invoice is not justified by rate logic alone.
0% VAT is not the same as VAT-exempt
0% / exempt with deduction right
VAT-exempt without deduction right
What to verify before issuing the invoice
For domestic invoices in Romania
- Confirm whether the transaction really falls under a reduced-rate category or whether 21% is the correct default.
- Check whether your quoted price is net of VAT or VAT-inclusive before calculating totals.
- Do not apply 9% unless the transaction matches the transitional housing rules.
For cross-border invoices
- Validate the customer VAT number in VIES where relevant.
- Keep transport, contract, and commercial evidence for exports or intra-Community supplies.
- Document the exemption or reverse-charge basis in the invoice file.
For registration and compliance
- Review the Romanian small-business VAT threshold under article 310 before deciding whether VAT registration is required.
- Separate the rate question from the registration-status question, because both affect invoice treatment.
- Check whether the transaction also triggers e-Factura or periodic VAT reporting obligations.
Romania VAT threshold and practical compliance checkpoint
In 2026, the Romanian small-business exemption threshold under article 310 is 395,000 lei. Crossing that threshold can change whether you need VAT registration and how you invoice, deduct input VAT, and report transactions.
For growing companies, the VAT rate is only one part of compliance. The practical answer also depends on registration status, reverse charge, documentation, and whether the transaction is domestic, intra-Community, or export. If you already know the rate and just need a quick calculation, use the Romania VAT calculator. If you are setting up invoicing, purchasing, or finance operations in Romania, solve VAT logic at the process and ERP level, not only at invoice level.
