VAT Guide for SaaS & Software in Romania

    SaaS & Software 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 rate19%
    Reduced rates5%, 9%
    Registration thresholdRON 300,000 (~€60,000)
    Filing frequencyMonthly or quarterly
    CurrencyRON
    In force since01 Jan 2017
    Last verified01 Sept 2026

    Official source

    ANAF

    Figure 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 saas & software 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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    Compliance 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 — SaaS & Software in Romania

    When must saas & software 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 saas & software 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

    Go further

    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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