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VAT calculator Romania 2023

February 24, 2023
This article is also available in
Romanian

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, including beverages for human and animal consumption (except alcoholic beverages 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, other than beer.

The reduced rate of 5% applies to:

  • school textbooks, books, newspapers and magazines, except those intended exclusively or principally for advertising
  • admission fees to castles, museums, memorial houses, historical monuments, architectural and archaeological monuments, zoological and botanical gardens, amusement parks and recreational parks whose activities fall under CAEN codes 9321 and 9329, fairs, exhibitions and cultural events, sporting events, cinemas, other than those exempted from tax
  • supplies of social housing under certain conditions, including the land on which it is built
  • the right to use sports facilities whose activities fall under CAEN codes 9311 and 9313 for the purpose of practising sport and physical education, other than those exempted
  • delivery of eco food, traditional and mountain foods
  • transportation of persons for tourism or leisure purposes

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.

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