Romania Simplifies the Import VAT Deferral Certificate Procedure

Romania's import VAT deferral certificate procedure is now fully electronic. The Ministry of Finance issued Order 814/2026 on 26 June 2026, published in the Official Gazette No. 549 on 3 July 2026 and effective from that date, amending the rules for obtaining the certificate that allows businesses to defer payment of import VAT at customs.

The latest ministerial order updates Order 3.225/2020, which originally established the procedure.

The changes move the whole process onto a single customs platform, cut the number of documents applicants have to provide, and give Romanian Customs the job of verifying most eligibility conditions directly against official databases.

Main Changes: Digitalisation and Simplification of the Procedure

Certificate applications, and the decisions on issuance, rejection and revocation, are now handled exclusively through the DVN platform, Decizii Vamale Naționale (National Customs Decisions), operated by the Romanian Customs Authority. This fully replaces the previous paper-based process.

Applicants now submit only three documents:

• A standard application following the model set out in Annex 1.

• A self-declaration confirming the applicant is not insolvent, in reorganisation, or in judicial liquidation. Required only from foreign legal entities.

• A self-declaration confirming the applicant has no outstanding budgetary obligations other than those covered by Article 326(4¹)(a) of the Fiscal Code, which Customs verifies itself.

Customs Now Verifies Eligibility Directly

Rather than relying on supporting documents from the applicant, Romanian Customs checks the eligibility conditions against official databases. The applicant must:

• Have no outstanding tax debts administered by ANAF, or other budgetary claims individualised in enforceable titles, confirmed through an electronic tax clearance certificate obtained via the FISCNET system.

• Have imported goods from third countries or territories, as defined in Article 267 of the Fiscal Code, totalling at least RON 50 million (approximately EUR 10 million) in the six months before the month of application. Imports of goods subject to harmonised excise duties are excluded from this calculation.

• Have no outstanding debts to the customs authority.

• Have been VAT-registered under Article 316 of the Fiscal Code for at least six months before filing the application.

• Not be insolvent, in reorganisation, or in judicial liquidation. For Romanian legal entities this is checked directly against the RECOM database of the National Trade Register Office. Foreign legal entities must still provide a self-declaration on this point.

Customs also verifies that the self-declaration on other budgetary obligations has been filed.

Certificate Validity and Monitoring

The certificate is issued through DVN for a period of six months.

Throughout that period, the customs structures responsible for verification carry out ongoing checks to confirm that the holder continues to meet the conditions set out in Article 326(4¹)(a) and (a¹) of the Fiscal Code.

Rejection and Revocation

If an application is rejected, the decision is communicated to the applicant through DVN together with the reasons for it.

An existing certificate is revoked in three situations:

• One of the conditions that justified issuing it, set out in Article 326(4¹) of the Fiscal Code, is no longer met.

• The holder's VAT identification number issued under Article 316 of the Fiscal Code is cancelled.

• The holder requests revocation.

As with rejection, the revocation decision is communicated through DVN together with the reasons for the measure.

What This Means for You

For high-volume importers into Romania, the administrative burden is lighter. The application and every subsequent decision now run through DVN, and most conditions are verified by Customs rather than evidenced by the applicant.

Three points deserve attention:

• The threshold keeps this narrow. RON 50 million of third-country imports over a rolling six-month window means the certificate remains relevant only to substantial importers.

• Non-established businesses carry an extra step. Foreign legal entities must still file a self-declaration on insolvency status, because RECOM only covers Romanian entities.

• Watch your VAT registration. Cancellation of a Romanian VAT number now triggers automatic revocation of the deferral certificate. Any registration issue therefore has an immediate cash flow consequence at import.

Order 814/2026 contains no transitional provisions, so it does not address the treatment of certificates issued under the paper procedure or of applications already in progress on 3 July 2026. Holders in either position should confirm their status with the customs authority.

Related reading: our overview of postponed VAT accounting in Romania

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