Global VAT Calc

Romania VAT Calculator

Last reviewed 25 October 2026

Romania's TVA moved twice in recent years — up to 21% standard, with one merged 11% reduced band. Add or remove it in lei, at either rate.

Net (excl. VAT)—
VAT amount—
Gross (incl. VAT)—
All rates

Romania’s rates after the 2025 consolidation

RateTypical application
Standard — 21%Most goods and services — since 1 August 2025 (Law 141/2025), previously 19%.
Reduced — 11%Medicines, most foodstuffs, school books and similar everyday categories — one merged band that replaced the old 5% and 9% rates in August 2025.
Former dwellings rate — 9% (ended)A temporary 9% rate on qualifying residential dwellings ran until 30 September 2026; such supplies now fall back to 11%.

The 2025 consolidation is the trap for anyone quoting from memory: invoices or templates still showing 19%, or 5% and 9% lines, are out of date. At 21% the TVA inside a gross total is roughly one-sixth of it (21/121 ≈ 17.4%), so a RON 1,210 receipt carries RON 210 — a quick check before you query it.

The numbers, in lei

  • RON 1,000 net → RON 1,210 (TVA RON 210).
  • RON 1,210 ÷ 1.21 = RON 1,000 net.
  • RON 10,000 net → RON 12,100; RON 12,100 gross → RON 10,000 net (TVA RON 2,100).
  • At 11%: RON 100 net → RON 111; RON 111 gross → RON 100 net (TVA RON 11).

Running backwards is always a division: divide by 1.21 at the standard rate, by 1.11 at the reduced rate. Subtracting 21% from a gross total understates the net — a RON 1,210 total is RON 1,000 net, not RON 955.90. The reverse VAT calculator handles either direction.

Registration, e-Factura and returns

  • Threshold: the small-business exemption covers turnover up to RON 395,000 (about €80,000) per year, raised from RON 300,000 in August 2025. Above it, VAT registration is mandatory.
  • E-invoicing: domestic B2B invoices run through Romania's e-Factura system — invoices are transmitted to ANAF's platform, and non-compliant invoices can be disallowed as expenses.
  • Returns: TVA returns are filed monthly or quarterly depending on turnover, through ANAF's eSPV portal (designated structures may differ).
  • Authority: ANAF (Agenția Națională de Administrare Fiscală) administers VAT; Romanian VAT numbers start with RO.

Related tools

Hungary VAT calculator · Czechia VAT calculator · Reverse VAT calculator · All VAT rates · Place-of-supply guide

Official Source: This page's rate is sourced from ANAF. Last verified: November 2026.

Romanian VAT questions

What is the VAT rate in Romania?

The standard rate is 21%, raised from 19% on 1 August 2025 under Law 141/2025. A single reduced rate of 11% covers medicines, most foods and other everyday categories.

How do I remove 21% VAT from a price?

Divide by 1.21. RON 1,210 including VAT becomes RON 1,000 net with RON 210 of TVA.

When must a Romanian business register for VAT?

The small-business exemption threshold is RON 395,000 (about €80,000) of annual turnover, raised from RON 300,000 in August 2025. Below it, registration is optional; above it, mandatory. Non-established businesses have no threshold.

What is the 11% reduced rate for in Romania?

The 11% rate covers medicines, most foodstuffs, school books and similar everyday categories. It replaced the former 5% and 9% rates when the 2025 fiscal consolidation merged them into one reduced band.

Did Romania's VAT rates change recently?

Yes — from 1 August 2025 the standard rate rose from 19% to 21% and the 5% and 9% reduced rates merged into 11%. A temporary 9% rate on qualifying residential dwellings ran until 30 September 2026, after which those supplies revert to 11%.

Checked against ANAF guidance and 2025 fiscal legislation on 25 October 2026 · Methodology · Editorial standards · Report an error