Romania VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in France. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority National Agency for Fiscal Administration (ANAF)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Agenția Națională de Administrare Fiscală (ANAF)
Standard rate	21%
Reduced rates	11%, 5%
Registration threshold	RON 300,000
Filing frequency	Monthly / quarterly / half-yearly / annual depending case
E-invoicing / digital reporting	RO e Factura is mandatory for domestic B2B and B2G transactions, and B2C electronic reporting is also mandatory.
Typical registration lead time	2-6 weeks