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ERP ReferenceEU VAT rates

Country · RO

Romania VAT rates

The standard VAT rate in Romania is 21%. Reduced rate: 11%.

Rates in force on (page built 2026-10-18), last checked against the official source on . Official source: europa.eu.

Current rates

TypeRateApplies to (source wording)Since
Standard21%Not listed in the source2025-08-01
Reduced11%Not listed in the source2025-08-01

Categories are shown only where the source names them, in the source's wording. The full scope of each rate is set in national law.

Calculate VAT with Romania's rates

History since 2020

18%22%202020212022202320242025202619% from 2020-01-0121% from 2025-08-01
Standard VAT rate in Romania since 2020. Only sourced periods are drawn; see the table for exact dates.
TypeRateFromToSource
Standard19%not stated2025-07-31source
Reduced9%not stated2025-07-31source
Reduced5%not stated2025-07-31source

3 recorded changes in the change log

VAT number format

RO followed by 2 to 10 digits.

Example: RO999999999

Structure confirmed in the official source, checked .

Check Romania VAT number format Validity: official VIES checker

E-invoicing in Romania

See e-invoicing obligations, formats and deadlines on E-invoicing mandates: Romania.

Notes

Current rates from the European Commission's Your Europe table (last checked by the Commission on 13 July 2026), cross-checked against the Taxes in Europe Database (situation on 1 July 2026). Regional rates are not included; zero rates are listed only where the source lists them. Law 141/2025 set the 21% and 11% rates from 1 August 2025 and repealed the 5% rate; the previous values are taken from TEDB (situation on 1 July 2025). Transitional 9% rules for certain housing supplies are not recorded here.

Sources

Last verified:

Information only, not tax advice. Rates and their scope change; always confirm with the official source (europa.eu) before you invoice.