Romania

VAT rate

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5%, 9% and 19%

Minimum amounts

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Amount in RON equivalent to 400 Euro (quarterly claim)
Amount in RON equivalent to 50 Euro (yearly claim)

VAT can be reclaimed on:

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Business-related expenses.
Only if the invoice contains all required information.

All invoices must contain:

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- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate

Simplified invoices are accepted if marked with "Factura Fiscale".

Special rules

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