RateNest

EU member state

Romania VAT

Romania’s standard rate is 21% from 1 August 2025, up from 19%. The previous 9% and 5% reduced rates were consolidated into a single 11% reduced rate on the same date. Invoices are usually in lei. Agencies billing Romanian businesses from elsewhere in the EU should reverse-charge services rather than add Romanian VAT.

Reduced

11%

Single reduced rate from 1 August 2025.

Standard

21%

Standard rate from 1 August 2025.

Net to gross

Romania page

Net

RON 100.00

VAT

RON 21.00

Gross

RON 121.00

Standard rate from 1 August 2025. Rounded to cents. Not tax advice.

Invoice at this rate

When the rate changed

  1. 1 Aug 2025 – now11% Reduced. Single reduced rate from 1 August 2025.
  2. 1 Aug 2025 – now21% Standard. Standard rate from 1 August 2025.
  3. 1 Jan 2017 – 1 Aug 20255% Reduced. Former super-reduced style rate, consolidated into 11%.
  4. 1 Jan 2017 – 1 Aug 20259% Reduced. Former reduced rate, consolidated into 11%.
  5. 1 Jan 2017 – 1 Aug 202519% Standard. Standard rate before 1 August 2025.