VAT rates in Romania (2026)
Last reviewed: 7 November 2026
In short: Romania's standard VAT rate is 21% and the reduced rate is 11%, which covers most food. Small businesses with turnover up to RON 395,000 can be exempt. The tax authority is ANAF.
| Rule | What applies |
|---|---|
| Standard VAT rateValue added tax | The standard VAT rate in Romania is 21%. [1] |
| Reduced VAT ratesValue added tax | A reduced rate of 11% applies to, among others, medicines for human use, food and drinks (with exceptions), water supply and sewerage, books and newspapers, entry to museums and castles, hotel accommodation, and restaurant and catering services (not alcoholic drinks). [1] |
| VAT on foodValue added tax | Food and drinks for human and animal consumption are taxed at 11%, except alcoholic drinks, soft drinks under tariff code NC 2202, foods with added sugar and at least 10 g of sugar per 100 g (other than infant milk powder) and food supplements. [1] |
| VAT registration thresholdValue added tax | A person established in Romania whose annual turnover does not exceed RON 395,000 may apply the special VAT exemption for small businesses. [1] |
| Tax authorityValue added tax | The tax authority is the Agenția Națională de Administrare Fiscală (ANAF). [1] |
Notes
- The Fiscal Code text read names ANAF in its VAT provisions (refund procedure set by order of the ANAF president). It does not define ANAF as the national tax authority in so many words.
Sources
- Agenția Națională de Administrare Fiscală (static.anaf.ro): Legea nr. 227/2015 privind Codul fiscal (ediție actualizată, ultima actualizare Legea nr. 204/2026) (consulted 7 November 2026) · all sources
Related pages
General information, not legal advice. Rules change: check the official source before you fly or ride.