📊 Tax

VAT Registration in Romania: Threshold & Process (2026)

A Romanian company registers for VAT either when it crosses the registration threshold or voluntarily. Here’s what non-resident owners need to know.

The registration threshold: RON 395,000

Since September 2025, the VAT registration threshold is RON 395,000 of annual turnover (up from RON 300,000), calculated cumulatively from the start of the calendar year. Once you exceed it, registration becomes mandatory — from the transaction that takes you over the threshold.

Voluntary registration

You can register for VAT before reaching the threshold. This often makes sense if:

• your customers are themselves VAT-registered businesses;
• you have significant input VAT to reclaim (purchases, investments).

VAT rates

• Standard rate: 21% (since August 2025);
• Reduced rate: 11% (a single reduced rate that replaced the former 5% and 9% rates).

What changes after registration

• you charge VAT on your invoices;
• you file periodic VAT returns;
• you can deduct input VAT on business purchases.

Important: the threshold and rates can change by law. Confirm the current values before relying on them — article updated on the date shown above.

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VAT registration, returns and monitoring are easy to get wrong. Our accounting services in Romania keep you compliant in English.