VAT calculator for Romania 2025

Our free VAT calculator can be used to convert the amounts that appear on invoices, using the current VAT rates. In Romania,  two VAT rates are applied (21%, 11%), depending on the nature of the goods & services and company’s CAEN (activity areas) codes.

21% is the basic VAT rate in Romania.

The reduced rate of 11% applies to:

• delivery of medicines for human use;
• delivery of basic foodstuffs and drinking water whose CN codes will be established by Methodological Norms (with some exceptions – e.g. food supplements, foods with a high content of added sugar);
• water supply and sewage services;
• delivery of water for irrigation in agriculture;
• delivery of fertilizers and pesticides, under certain conditions;
• delivery of school textbooks, books and magazines;
• delivery of thermal energy in the cold season under certain conditions to certain beneficiaries;
• housing provision as part of social policy (nursing homes, children’s homes and rehabilitation centres)
• hotel accommodation and catering/restaurant services (excluding alcoholic beverages).
• services consisting in allowing access to castles, museums, memorial houses, historical monuments, architectural and archaeological monuments, zoological and botanical gardens;
• delivery to individuals of firewood, in the form of logs, logs, twigs, branches or similar forms, falling within CN codes 4401 11 00 and 4401 12 00, and of sawdust, waste and scrap of wood agglomerated in the form of wood pellets, wood briquettes or similar forms, falling within CN codes 4401 31 00 and 4401 32 00; the delivery for use as heating fuel of sawdust, waste and non-agglomerated wood residues, falling under CN codes 4401 41 00 and 4401 49 00, made to natural persons as end users, based on a declaration on the beneficiary’s own responsibility.

Disclaimer to our VAT calculator for Romania

Our VAT calculator for Romania 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 or tax specialist.