Romania VAT Calculator (2026) — Add or Reverse VAT
Romania's standard VAT rate is 21%, with reduced rates of 11% on certain goods and services. Use the calculator below to add VAT to a net price, or reverse a VAT-included gross price to find the net amount.
How to use this calculator:
- Adding VAT — enter a net (pre-VAT) price, pick "Add VAT to net price," and the calculator applies Romania's rate to show the VAT amount and gross total.
- Reversing (removing) VAT — enter a gross price that already includes VAT, pick "Remove VAT from gross price," and the calculator divides by 1 + the rate to isolate the net price and the exact VAT paid.
Understanding Romania VAT
Romania charges a standard VAT rate of 21%, alongside reduced rate of 11% for specific categories of goods and services. Raised from 19% to 21% in August 2025
Food, medicine, water supply, and hotel accommodation are now taxed at the single reduced rate of 11%.
Romania raised its standard VAT rate from 19% to 21% in August 2025 and consolidated its 5% and 9% reduced brackets into a single 11% rate.
VAT registration threshold
395,000 RON
EU distance-selling threshold
€10,000/year (EU-wide, applies once combined cross-border B2C sales exceed this)
Bloc
European Union member
Why Reverse VAT Calculation Matters
Invoices and receipts usually show only the VAT-included gross price — not the net amount. Reversing the calculation matters for bookkeeping (separating revenue from VAT collected), expense claims, and cross-border price comparisons. Because dividing by (1 + rate) isn't the same as simply subtracting the rate, doing this by hand is a common source of errors — the calculator above handles it exactly.
History & How the Rate Is Built
Romania's August 1, 2025 VAT increase — from 19% to 21%, alongside consolidating the old 5% and 9% reduced rates into a single 11% rate — was Romania's first general VAT rate increase since 2016, enacted as part of a fiscal consolidation package to reduce the budget deficit.
The 2025 changes were forecast to raise roughly €1.2 billion annually, with a temporary 9% rate preserved specifically for housing transactions through August 2026 — a targeted exception carved out of an otherwise broad-based rate increase and rate simplification.
Business Use Case: Registering for VAT in Romania
A Romanian bakery that previously charged 9% on bread and 5% on certain other staples now charges a single consolidated 11% rate on both — simpler to administer, but a net tax increase on whichever category previously sat at the lower 5% rate.
Real-World Example
A lei 100.00 net price in Romania at the standard rate of 21%:
- VAT amount: lei 100.00 × 21% = lei 21.00
- Gross price: lei 100.00 + lei 21.00 = lei 121.00
Romania VAT Compliance & Registration
Domestic businesses in Romania generally must register for VAT once annual taxable turnover exceeds 395,000 RON. Below that threshold, small businesses can often trade without charging VAT, though voluntary registration is usually available. For cross-border EU sales, the €10,000 distance-selling threshold and the One-Stop Shop (OSS) apply regardless of Romania's domestic threshold — once total EU-wide B2C sales exceed €10,000, VAT is charged at the buyer's country rate and reported through a single OSS return.
Frequently Asked Questions — Romania VAT
What is the VAT rate in Romania?▾
What is the VAT registration threshold in Romania?▾
How do I remove VAT from a Romania price?▾
Do I charge Romania VAT rates when selling from another EU country?▾
Is Romania in the EU VAT area?▾
References & Sources
Rates last verified January 2026. VAT rates and thresholds are set by national legislation and can change — always confirm current figures with Romania's national tax authority before invoicing. This tool is for estimation and educational purposes only and is not tax, legal, or accounting advice.
Jordan Hayes
Verified AuthorLead Content Editor & Personal Finance Specialist
Jordan Hayes is a personal finance content strategist with 9+ years building educational finance and health resources. He has written and fact-checked over 200 personal finance guides covering mortgage amortization, retirement planning, tax strategy, and budgeting. His work applies IRS publications, Federal Reserve data, and peer-reviewed research to make complex calculations accessible.