Selling to Romania 2026 — VAT Rates, Rules & Compliance

This guide covers the Romania-specific rules, rates, and compliance requirements for sellers based outside the EU shipping to Romanian customers.

For the underlying EU mechanisms that apply across all member states, see:

• EU Overview — IOSS, OSS & Compliance — general obligations for non-EU sellers
• Selling to EU Consumers (B2C) — IOSS registration, the €150 threshold, charging VAT at checkout
• Selling to EU Businesses (B2B) — reverse charge mechanism and zero-VAT invoicing

VAT Rates in Romania (TVA)

In Romania, VAT is known as TVA (Taxa pe valoarea adăugată). When you sell to a Romanian consumer under the IOSS scheme, you must charge the correct Romanian TVA rate at checkout.

Standard Rate: 19%

Applies to the majority of goods: electronics, clothing (including children’s clothing), cosmetics, most digital services (SaaS, downloads, streaming), and physical goods not listed below.

Reduced Rate: 9%

Applies to:

• Food and non-alcoholic beverages (broadly defined — most packaged food qualifies)
• Pharmaceutical products and medicines
• Hotel and tourist accommodation
• Restaurant and catering services (food and non-alcoholic drinks consumed on premises)
• Baby foods and infant formula
• Seeds, live plants, and agricultural inputs

Reduced Rate: 5%

Applies to:

• Books (print and e-books)
• Newspapers and periodicals
• Access to cultural events, concerts, sporting events
• Some social housing under specific conditions

Your e-commerce platform must apply the correct Romanian TVA rate. The 9% rate on food is broad — packaged snacks, beverages, and grocery items all typically qualify.

Currency: Romanian Leu (RON)

Romania uses the Romanian Leu (RON) — Romania is an EU member but has not yet adopted the Euro. The exchange rate fluctuates; as of 2026, approximately 5 RON per EUR. Romania is working toward Euro adoption, though no firm date has been set.

Critical checkout implication: When using IOSS, you must collect and remit VAT in euros. Your checkout must convert the product price to EUR to calculate the correct VAT amount, then display the total in RON for the customer. Most IOSS-enabled platforms handle this automatically — verify your configuration.

Selling to Romanian Consumers (B2C)

No threshold for non-EU sellers

As a seller based outside the EU, there is no threshold for selling to Romanian consumers. The EU’s €10,000 threshold applies only to businesses established inside the EU. From your very first sale to a Romanian consumer, you must comply with Romanian TVA rules.

IOSS vs non-IOSS in Romania

If you sell physical goods under €150 to Romanian consumers, registering for IOSS is strongly recommended.

Without IOSS (DAP — Delivered at Place):

1. The parcel is stopped by Romanian customs (Autoritatea Vamală Română)
2. Poșta Română or a courier contacts the customer to collect outstanding TVA
3. The hidden cost: Poșta Română charges a customs handling fee — typically 15–30 RON (~€3–6) per parcel. DPD Romania and Fan Courier charge comparable fees.
4. Romania has one of the fastest-growing e-commerce markets in Central and Eastern Europe. Romanian consumers, particularly younger demographics, are active online shoppers — unexpected customs fees reduce conversion and trust.

IOSS eliminates carrier handling fees because VAT is cleared at the point of sale.

The €3 customs duty (from 1 July 2026)

A flat €3 customs duty per item applies to all parcels under €150 entering the EU from July 2026. Ensure shipping labels include accurate HS codes and product descriptions.

Selling to Romanian Businesses (B2B)

For sales to a VAT-registered Romanian business, the standard EU B2B rules apply.

1. Validate the CUI/CIF (TVA number). Romanian VAT numbers start with ‘RO’ followed by 2–10 digits (e.g., RO12345678). The variable length reflects different entity types. Always validate on VIES before zero-rating the invoice.
2. Reverse charge. Do not charge VAT. The Romanian business accounts for TVA on their own Romanian return.
3. Invoice statement. Your invoice must clearly state “Reverse Charge” or in Romanian: “Taxare inversă”.

Key Compliance Requirements for Romania

Invoice retention — 5 years

Romanian tax law requires retention of all VAT invoices and accounting documents for 5 years from the end of the year in which the tax obligation arose.

Invoice requirements

Romanian invoices must include your VAT number, the customer’s address, a unique sequential invoice number, the TVA rate per line item, and the supply date.

RO e-Factura — Romanian Electronic Invoicing

Romania introduced RO e-Factura, a mandatory electronic invoicing system, for B2B transactions in 2024. Romanian-registered businesses must submit invoices electronically via the national e-invoicing platform (ANAF).

As a non-Romanian seller without a Romanian VAT registration, RO e-Factura does not apply to you directly. However, Romanian B2B customers will expect invoices formatted in a way that is compatible with their own RO e-Factura obligations. If you have significant Romanian B2B clients, ask them whether they require any specific formatting or identifiers on supplier invoices.

Variable VAT number length

Romanian VAT numbers are 2–10 digits after the ‘RO’ prefix. Validation systems must accept all valid lengths — do not assume a fixed length.

Growing market

Romania has a population of approximately 19 million and is one of the fastest-growing e-commerce markets in the EU. Internet penetration continues to increase rapidly, and mobile commerce is especially strong.

Shipping to Romania: Documentation

• Electronic customs data: ensure your carrier transmits customs data electronically.
• Accurate descriptions: use specific product descriptions with correct HS tariff codes.
• IOSS number: if using IOSS, your IOSS number must be electronically transmitted — manual notation is not sufficient.

Related Guides

• EU Overview — IOSS, OSS & VAT Rates
• Selling to EU Consumers — IOSS Guide
• Selling to EU Businesses — Reverse Charge
• EU Selling Setup Checklist

Selling from a Specific Country?

The Romania-specific rules above apply to any international seller.

• United Kingdom — Post-Brexit, GB sellers shipping to Romania face standard non-EU customs requirements. Romania has a significant diaspora in the UK.
• United States — guide coming soon
• Australia — guide coming soon