Romania

The VAT small-business threshold in Romania is RON 395,000 of annual turnover. The standard VAT rate is 21%.

SME exemption for annual turnover up to RON 395,000; no sectoral thresholds. Exempt businesses need not state the start of activity, register for VAT, file periodic returns or issue full invoices.

Since 1 January 2025, Romania also applies the EU cross-border small-business exemption: a business established in another member state can use Romania’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there. Filings via the ANAF (NAFA) web portal.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Romania?

The VAT small-business threshold in Romania is RON 395,000 of annual turnover.

What is the standard VAT rate in Romania?

21%. Reduced rates: 11%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme.