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Invoicing from Romania

Romanian VAT (Taxa pe valoarea adaugata) guide for service businesses

21%

Standard Rate

9%

Reduced Rate

RO

VAT Prefix

TVA

Local Name

VAT Registration in Romania

In Romania, VAT is called TVA (Taxa pe valoarea adaugata). Registration is handled through the ANAF (Agentia Nationala de Administrare Fiscala), Romania's national tax authority. Upon registration, you receive a VAT identification number prefixed with RO.

Romania applies a standard VAT rate of 21%. Businesses exceeding the registration threshold must register for VAT purposes, while those below it may opt for the small business exemption.

Small Business Exemption (Regimul special de scutire)

Romania offers a VAT exemption for small businesses with annual turnover below RON 395,000 (approximately €80,000). Under this regime, you do not charge TVA on your invoices, but you also cannot deduct input VAT on purchases.

If your turnover exceeds the threshold during the year, you must register for VAT immediately and start charging TVA from that point forward. Romania does not apply a transitional period.

E-Invoicing: RO e-Factura

Since January 2024, Romania mandates B2B e-invoicing through the RO e-Factura system, extended to B2C from January 2025. Invoices must be transmitted electronically via the SPV (Spatiul Privat Virtual) portal in structured XML format.

VAT Rates

Rate type	Percentage
Standard	21%
Reduced	9%
Second reduced	5%

For the full list of reduced rate categories, see the European Commission VAT rates reference.

Invoice Requirements (Factura fiscala)

Romanian invoices (facturi) must contain the following mandatory elements under the Fiscal Code:

Your details

1 Full business name and registered address

2 CUI (Cod Unic de Inregistrare) or RO VAT number

3 Trade register number (J-number)

Client details

4 Client's full name and address

5 Client VAT number (if EU B2B)

Invoice details

6 Invoice date (data emiterii)

7 Sequential invoice number

8 Service or delivery date

9 Description of services or goods

Amounts

10 Net amount (baza de impozitare)

11 VAT rate and VAT amount

12 Total amount including VAT

Important: RON currency requirement

Although Romania is an EU member state, it has not yet adopted the euro. Invoices must show the VAT amount in RON (Romanian leu), even if the transaction is denominated in another currency. When invoicing in EUR or other currencies, include the RON equivalent of the VAT using the exchange rate published by the National Bank of Romania (BNR).

Cross-Border Invoicing

To EU Businesses (B2B)

When invoicing a VAT-registered business in another EU country, apply the reverse charge. Invoice at 0% VAT with both your RO VAT number and the client's VAT number.

Required invoice note

"Taxare inversa" (Reverse charge – Art. 196, Directive 2006/112/EC)

You must also report these transactions in your recapitulative statement (declaratia recapitulativa).

To EU Consumers (B2C)

For most services to EU consumers, charge Romanian VAT (21%). For digital services, OSS rules may apply — you would charge the destination country's VAT rate and report through the OSS scheme.

Outside the EU

Services to clients outside the EU are outside the scope of Romanian VAT. Invoice without TVA.

Required invoice note

"Operatiune neimpozabila in Romania" (Not taxable in Romania)

How Invoxo handles this

Invoxo validates EU VAT numbers via VIES automatically when you add a client. Based on the result, it applies the correct treatment — reverse charge for valid EU business clients, standard Romanian VAT for domestic sales. The correct invoice notes, including "taxare inversa", are added automatically.

Learn more about reverse charge →

VAT Returns and Reporting

Romanian VAT returns (Decontul de TVA, Form D300) are filed monthly by default. Businesses with annual turnover below €100,000 may opt for quarterly filing. Returns are due by the 25th of the month following the reporting period.

In addition, businesses making intra-EU supplies must file a recapitulative statement (D390) monthly, summarising all reverse charge transactions with other EU member states.

Romanian VAT Number Format

Romanian VAT numbers follow the format: RO + 2 to 10 digits.

Example

RO12345678

Note: The RO prefix is used for VAT purposes in cross-border EU transactions. The CUI (Cod Unic de Inregistrare) is the domestic fiscal code and may or may not have the RO prefix depending on whether the business is VAT-registered.

Common questions

What is RO e-Factura and is it mandatory? ⌄

RO e-Factura is Romania's mandatory B2B e-invoicing system. Since January 2024, all invoices between Romanian VAT-registered businesses must be transmitted electronically through the SPV portal. Non-compliance with e-Factura requirements can result in fines.

What is the VAT registration threshold in Romania? ⌄

The VAT registration threshold is RON 395,000 (approximately EUR 80,000) in annual turnover. Businesses below this threshold can use the small business exemption and not charge TVA. Exceeding the threshold requires immediate VAT registration — Romania does not apply a transitional period.

Do I need to show RON on invoices in foreign currency? ⌄

Yes. Even if the transaction is in EUR or another currency, the VAT amount must also be shown in RON using the exchange rate published by the National Bank of Romania (BNR) on the date the VAT becomes chargeable.

What does "taxare inversa" mean on an invoice? ⌄

"Taxare inversa" is the Romanian term for reverse charge. It must appear on invoices to EU business clients where the reverse charge mechanism applies, indicating that the buyer is responsible for accounting for the VAT in their country.

Disclaimer: This guide covers common scenarios for service businesses invoicing from Romania. For complex situations, confirm requirements with a Romanian tax adviser (consultant fiscal).