VAT in Romania


The Value Added Tax (VAT) in Romania is known as Taxa pe valoarea adaugata (TVA) in their local language.

What are the VAT rates in Romania?

The VAT rates in Romania are the following:

  • Standard rate: 19%
  • Reduced rates: 5% and 9%

Romania has opted for the reduced VAT rates on a number of items allowed by the VAT Directive.

VAT Rates by goods and services in Romania

The standard VAT rate is 19%. The standard VAT rate generally applies for all goods and services for which no exemption, 0% or one of the reduced VAT rates is foreseen.

The first reduced VAT rate is 9%. This reduced rate applies to certain food products, certain sanitary products, fertilisers, and water supply, among others.

In addition, there is a reduced VAT rate of 5%. This reduced rate applies to certain types of transport, certain high-quality and environmentally friendly food products, books, newspapers and magazines, restaurant and catering services, admission to certain types of cultural and entertainment events, and hotel accommodation, among others.

Supplies and services at 0% are the standard supplies, such as exports or intra-Community supplies.

Finally, some supplies are VAT exempt, such as health services, public education, and financial services, among others.

To confirm the VAT rate applicable to your product or service in Romania, we recommend that you contact us

  • Foodstuff
    5% and 9%
  • Water supplies
    9%
  • Pharmaceutical products
    9%
  • Medical equipment for disabled persons
    9% and 19%
  • Children´s car seats
    19%
  • Passenger transport
    5% and 9%
  • Books
    5%
  • Books on other physical means of support
    5%
  • Newspapers
    5%
  • Periodicals
    5%
  • Admission to cultural services (theatre, etc)
    5%
  • Admission to amusement parks
    5%
  • Pay TV / cable
    19%
  • TV licenses
    19%
  • Writers / composers
    19%
  • Hotel Accommodation
    5%
  • Restaurant and catering services
    5%
  • Restaurants
    5%
  • Medical and dental care
    Exempt and 19%
  • Repair of shoes and leather goods
    19%
  • Repair of clothing and household linen
    19%
  • Hairdressing
    19%

 

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