VAT Guide for Marketplaces & Platforms in Romania
Marketplaces & Platforms operating in Romania charge the standard VAT rate of 19% (reduced rates: 5%, 9%). Registration becomes mandatory at RON 300,000 (~€60,000), returns are filed monthly or quarterly, and cross-border B2C sales are reported through the EU One-Stop Shop.
| Standard rate | 19% |
| Reduced rates | 5%, 9% |
| Registration threshold | RON 300,000 (~€60,000) |
| Filing frequency | Monthly or quarterly |
| Currency | RON |
| In force since | 01 Jan 2017 |
| Last verified | 01 Sept 2026 |
Official source
ANAFFigure verified on 01 Sept 2026. Every rate on this page is traceable to the authority above.
Worked examples
Domestic sale in Romania
You invoice a customer based in Romania for RON 1,000.00 of marketplaces & platforms work.
Add 19% VAT: RON 190.00. Total invoiced RON 1,190.00, declared in your monthly or quarterly return.
Cross-border B2B inside the EU
A VAT-registered business in another member state buys the same RON 1,000.00 service and supplies a valid VAT number.
Invoice at 0% under the reverse charge, state "Reverse charge — Article 196 VAT Directive", and report the sale on your EC Sales List.
B2C digital sales to other EU countries
Consumers across the EU subscribe to your platform for a total of RON 10,000.00 per year.
Above the €10,000 EU-wide threshold you charge the customer's local rate and file a single OSS return instead of registering in each country.
Late filing exposure
Your monthly or quarterly return is filed after the deadline.
0.02% per day late payment interest. Penalties from RON 1,000 to RON 5,000 for non-compliance.
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Check my Tax Health ScoreCompliance checklist
- Confirm whether you are above RON 300,000 (~€60,000)
- Register with ANAF before your first taxable supply
- Apply 19% on domestic sales and the reverse charge on EU B2B
- Validate every EU customer VAT number in VIES and keep the proof
- File monthly or quarterly and archive invoices for the statutory period
- Mandatory e-Factura e-invoicing for B2B
- RO e-Transport system for goods monitoring
FAQ — Marketplaces & Platforms in Romania
When must marketplaces & platforms register for VAT in Romania?
Registration is required at RON 300,000 (~€60,000). Voluntary registration below that level is possible and usually worthwhile when you buy a lot of taxable inputs, because it lets you reclaim input VAT.
Which VAT rate applies to marketplaces & platforms in Romania?
The standard rate is 19%, with reduced rates of 5% and 9% for specific categories. Applied since 2017-01-01, last verified against ANAF on 2026-09-01.
How often do I file VAT returns in Romania?
Monthly or quarterly. 0.02% per day late payment interest. Penalties from RON 1,000 to RON 5,000 for non-compliance.
What must appear on an invoice in Romania?
Mandatory e-Factura (e-invoicing) system for B2B. SAF-T (D406) reporting required. RO e-Transport for goods movement.
Do I charge VAT to business clients in other EU countries?
No. For B2B services within the EU the reverse charge applies: invoice at 0%, quote both VAT numbers, add the reverse-charge mention and report the transaction on your recapitulative statement. Always validate the customer's VAT number in VIES first.
What is specific to Romania for my sector?
Mandatory e-Factura e-invoicing for B2B · RO e-Transport system for goods monitoring · SAF-T D406 mandatory reporting
Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC
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