Romania VAT Calculator 2026

Romania is one of the fastest-growing e-commerce markets in the European Union, with online retail revenue exceeding EUR 7 billion annually and growth rates consistently above 20% year-over-year. The Romanian VAT system, known as TVA (Taxa pe Valoarea Adaugata), is administered by ANAF (Agentia Nationala de Administrare Fiscala). For sellers looking to tap into the Romanian market through eMAG, Amazon, or cross-border shipping, understanding the TVA structure is essential.

Romanian TVA Rates Explained

Romania operates a three-rate TVA system:

• 19% Standard Rate: The default rate for most goods and services. This includes electronics, clothing, household items, cosmetics, toys, furniture, and the vast majority of products sold online. Romania lowered this rate from 24% in January 2016 and from 20% in January 2017, making it one of the lower standard rates in the EU.
• 9% Reduced Rate: Applies to food and non-alcoholic beverages sold at retail, drinking water supply, pharmaceutical products and medical devices, hotel and similar accommodation, restaurant and catering services (excluding alcoholic beverages), admission to fairs, amusement parks, recreational parks, zoos, and botanical gardens, and the right to use sporting facilities. This rate is commonly encountered by food and hospitality sellers.
• 5% Super-Reduced Rate: Covers the supply of housing as part of social policy (first-time homebuyers of properties up to RON 600,000), books, newspapers and magazines (both print and electronic), admission to museums, castles, memorial houses, historical monuments, cultural events, cinemas, school supplies and equipment, and bicycles.
• 0% Zero Rate: Intra-EU B2B supplies with valid VAT ID, exports outside the EU, and international transport services.

Selling on eMAG: VAT Considerations

eMAG is the dominant online marketplace in Romania (and the broader CEE region), with over 8 million active customers and a market share exceeding 30% of Romanian e-commerce. eMAG also operates in Bulgaria and Hungary. When selling on eMAG as a third-party seller through the eMAG Marketplace program, you are responsible for TVA compliance on your own transactions.

eMAG offers a fulfillment service called Fulfillment by eMAG (FBe). If you use FBe and your goods are stored in Romanian warehouses, the supply is considered to take place in Romania, and you must register for Romanian TVA and charge the appropriate rate regardless of where your business is established.

For sellers based in other EU countries who ship directly to Romanian consumers without local inventory, the EU OSS scheme applies. The EUR 10,000 threshold (approximately RON 50,000) determines whether you can use your home country rate or must charge Romanian 19% TVA.

VAT Registration Process in Romania

Foreign businesses register for Romanian TVA by submitting an application to ANAF. The process requires submitting the 010 Declaration for initial registration. Key documents include proof of business registration in your home country, description of Romanian business activities, estimated Romanian turnover, and details of your Romanian activities (warehousing, marketplace presence, etc.).

EU-based businesses can register directly without appointing a fiscal representative. Non-EU businesses must appoint a Romanian fiscal representative who assumes joint liability. Processing time is typically 30-45 days. Romania issues a CUI (Cod Unic de Inregistrare) with the RO prefix for intra-EU purposes.

E-Invoicing and Reporting in Romania

Romania has been a pioneer in mandatory e-invoicing within the EU. Since January 2024, the RO e-Factura system requires all B2B transactions between Romanian-established businesses to be reported electronically. As of 2025, this mandate was extended to cover B2B transactions where at least one party is established in Romania, and B2C invoices for certain sectors. E-commerce sellers registered for Romanian TVA should ensure their invoicing systems are compatible with the e-Factura XML format.

Additionally, Romania requires the SAF-T (D406) reporting, which is a detailed electronic audit file covering all transactions. This is filed monthly for large taxpayers and quarterly for others. The combination of e-Factura and SAF-T makes Romania one of the most digitally advanced tax jurisdictions in the EU.

Last updated: March 2026