VAT calculator Romania 2024

Our free VAT calculator can be used to convert the amounts that appear on invoices, using the current VAT rates. In Romania, three VAT rates are applied (19%, 9%, 5%), depending on the nature of the goods & services and company’s CAEN (activity areas) codes.

19 % is the basic VAT rate in Romania.

The reduced rate of 9% applies to:

• the supply of dental prostheses and their accessories, except for tax-exempt dental prostheses
• the supply of orthopaedic products
• supply of medicines for human and veterinary use
• the supply of the following goods: food except for foods with added sugar whose total sugar content is at least 10g/100g product, other than powder milk, Romanian specialty – cozonac and biscuits, which are taxed at 19%), including beverages for human and animal consumption (except for alcoholic beverages and non-alcoholic ones falling under NC 2202 10 00 and 2202 99, which are taxed at 19%), live domestic animals and poultry, seeds, plants and ingredients used in the preparation of food, products used to supplement or replace food
• the supply of water for irrigation in agriculture;
• the supply of fertilisers and pesticides used in agriculture, seeds and other agricultural products for sowing or planting, and the supply of services of a specific type used in agriculture
• water supply services
• sewerage services
• accommodation in the hotel sector or in sectors with a similar function, including the land rental land for camping purposes
• restaurant and catering services, except for alcoholic beverages and non-alcoholic beverages falling under NC 2202 10 00 and 2202 99.
• delivery of housing as part of social policy, including the land on which it is built
• the supply and installation of photovoltaic panels, solar thermal panels, heat pumps and other high-efficiency heating systems, including installation kits and components for their repair and/or expansion, intended for:
  • housing
  • central or local government buildings, buildings of entities under their coordination/subordination, except companies; services consisting of allowing access to fairgrounds, amusement and recreational parks, fairs, exhibitions, cinemas and cultural events, other than those exempted from the fee
• services consisting of allowing access to sporting events
• delivery of high quality food, i.e. mountain, eco, traditional products, authorised by the Ministry of Agriculture and Rural Development (except for those with added sugar which have a 19% rate)

The reduced rate of 5% applies to:

• school textbooks, books, newspapers and magazines, except those intended exclusively or principally for advertising.

Disclaimer

This calculator has been set for simulation purposes only and may not cover all the factors that determine the calculation of VAT, according to Romanian legislation. Accace is not responsible for the actions taken by any natural or legal person, based on calculations made using this VAT calculator. Before taking action, we highly recommend that you consult a VAT/tax specialist.