VAT refund in Romania: What you need to know | News Flash

If your company is seeking a VAT refund in Romania for expenses incurred in other EU Member States, you may be eligible to recover VAT paid on accommodation, professional training, or various services abroad. Have your employees had transportation costs during business trips—such as taxi fares, public transit, fuel, or road tolls? Have you acquired goods abroad that remained in an EU Member State, or does your company frequently participate in trade fairs and exhibitions across the EU?

If so, you may be entitled to obtain the VAT refund not only for expenses in other EU Member States but also in certain non-EU countries such as Norway, Switzerland, Serbia or Turkey. The procedure for securing a VAT refund depends on the specific jurisdiction where the VAT was incurred, as the rules differ between the EU and the aforementioned non-EU countries.

Submission deadline of application for VAT refund in Romania

The application of the VAT refund in Romania must be submitted no later than 30 September of the calendar year following the refund period. For instance, the VAT paid in  2024, the VAT refund should be filed no later than 30 September 2025. 

Specific conditions

Normally, the refund period may cover up to one calendar year, it should  not be shorter than three consecutive months. In addition, the amount of the claimed VAT should be of at least 400 EUR.

Who is entitled to reclaim VAT from EU Member States?

Romanian VAT-registered companies may reclaim VAT incurred in other EU Member States, provided they meet the requirements of Directive 2008/9/EC and Directive 2010/66/EU. In addition, such companies should conduct transactions that would give rise to VAT deduction right in Romania. Of course, the right for obtaining the VAT refund is obtained based on the specific legislation of the jurisdiction where the said acquisitions of goods/services was conducted.

The process is fully electronic: applications (Form 318) must be submitted through the ANAF online portal, which forwards the claim to the relevant EU Member State. The authorities in that country assess the application and issue the decision within three months, extendable to one calendar year,  if additional documents are requested.

Why deadlines and documents matter

Although the framework is harmonised at EU level, practice shows that tax authorities take a strict approach when verifying refund claims. Incomplete documentation or expenses not directly linked to business activities of the companies are common reasons for prolonging the resolution term by requesting additional explanations or, in some cases, to rejections. 

Why work with Accace Romania?

Securing VAT refunds, whether in the EU or in non-EU countries, can significantly improve your company’s cash flow. However, the procedures are complex and time-consuming, and small mistakes may lead to lost opportunities.

Our team at Accace Romania provides end-to-end support with value-added taxes, from checking your company’s eligibility and preparing documentation to submitting the application, liaising with both Romanian and foreign tax authorities, and ensuring follow-up until the refund is completed. If you would like professional assistance with VAT refund in Romania or abroad, please do not hesitate to contact us. We will be pleased to support you.

Anca Ghizdavu

Tax Director | Accace Romania

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