Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
Value-Added Tax (VAT) or Taxa pe valoarea adăugată (TVA) applies to most goods and services in Romania. Rates and exemptions are defined by the Fiscal Code.
VAT is charged at different rates depending on the type of product or service. Some transactions are zero-rated or exempt based on their economic or social purpose.
| Rate | Type | Examples of goods and services |
|---|---|---|
| 21% | Standard | All other taxable goods and services |
| 11% | Reduced | Basic food and drinking water, medicine, books and newspapers, firewood, thermal energy, HoReCa services (restaurant, catering, and hotel accommodation),… |
| 0% | Zero | Intra-community supplies, exports outside the EU, international transport of goods and passengers |
Last changed 2026-07-29