If your company is not established in Romania and is providing ‘taxable supplies’ of goods or services in Romania, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.
It is imperative that all businesses with any commercial actions in Romania evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.
There are numerous circumstances in Romania that can generate the responsibility to register for VAT. Below are some of the most common cases:
If you are presently, or planning to conduct any of the above (or similar) transactions in Romania, you should contact amavat® immediately to allow us to help you be VAT compliant.
|VAT Rates||VAT No. Format||Distance Selling Threshold||Intrastat Threshold|
|RO1234567890||RON 118,000||RON 900,000 (Arrivals)
RON 900,000 (Dispatches)
*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 27 May, 2019.
‘VAT Return’ Periods
Monthly or quarterly
‘EC Sales Lists’ frequency
‘EC Purchase Lists’
Additional reporting requirements
A monthly or quarterly statement listing the supply of goods and services only to Romanian businesses.
‘Extended Reverse Charge’
Services and goods provided by a non-established business to VAT registered customer in Romania, are subject to the reverse charge and the customer should account for the VAT. Please contact amavat® if you would like further information of how the extended reverse charge applies in Romania.
A business established in a country out with the EU must retain a tax representative to register for VAT in Romania.