VAT (VALUE ADDED TAX) FOR A NON-RESIDENT COMPANY IN ROMANIA
What is VAT in Romania?
VAT in Romania is a value added tax (TVA) regulated by the Romanian Tax Code and EU rules. For a non-resident, a VAT number in Romania is needed not “by choice”, but if the company carries out certain types of operations subject to taxation in Romania.
WHO OF THE NON-RESIDENT COMPANIES MUST OBTAIN VAT IN ROMANIA?
A foreign company MUST register for VAT if at least one of the conditions is met:
1. Storage of goods in a warehouse in Romania if your company:
- Places goods in a warehouse in Romania (including Amazon FBA, logistics operators);
- Keeps inventory of goods;
- Uses fulfilment services.
VAT registration is mandatory, even if sales are made to other countries.
2. Sale of goods to customers in Romania (B2C) if you:
- Sell physical goods to Romanian individuals;
- Make deliveries from the territory of Romania.
VAT registration is mandatory from the moment of the first sale.
a) Import of goods to Romania if a non-resident:
- Imports goods from third countries (China, Turkey, etc.) to Romania;
- Acts as the declarant at customs.
A Romanian VAT number is required for customs clearance.
b) Intra-Community supplies (EU trading) if you:
- Ship goods from Romania to other EU countries;
- Purchase goods delivered to Romania from the EU.
VAT registration and submission of VIES reports are mandatory.
с) Provision of services subject to VAT in Romania. VAT is required if you provide in Romania:
- Construction works;
- Installation;
- Training in Romania;
- Short-term rental services;
- Organization of events.
d) Carrying out taxable operations without a Romanian company if the activity is carried out by:
- A non-resident without a legal entity in Romania;
- But the operations physically take place in Romania.
VAT is mandatory.
WHO DOES NOT NEED VAT IN ROMANIA*
VAT is not required if:
- The company provides B2B services to a Romanian company and the reverse charge rule applies;
- You sell digital services via OSS;
- You do not have warehouses or goods in Romania;
- You only provide consulting remotely;
- You do not supply goods through Romania.
IS THERE A TURNOVER THRESHOLD FOR NON-RESIDENTS?
For non-residents there is NO minimum limit:
- VAT is mandatory from the first transaction;
- Unlike for residents (395 000 RON).
WHAT DOES A VAT NUMBER GIVE TO A NON-RESIDENT?
1. Registration allows:
- To sell and import legally;
- To issue invoices with VAT;
- To reclaim input VAT;
- To participate in intra-Community trade.
2. Without VAT:
- Fines;
- Blocking of goods;
- Additional tax assessments;
- Criminal risk in case of tax evasion.
IS A FISCAL REPRESENTATIVE REQUIRED?
a) If the company is from the EU — not required!
b) If the company is not from the EU — in most cases a tax representative is required in Romania!
|
Situation |
VAT in Romania |
|
Warehouse in Romania |
Mandatory |
|
Import to Romania |
Mandatory |
|
Sales to Romanians |
Mandatory |
|
Services in Romania |
Mandatory |
|
Only B2B services in EU |
Not required |
|
Digital services via OSS |
Not required |
Table № 1, *(Quick table — do you need VAT)
Our company LARIN TRADE CONSULTING SRL provides the full range of services for obtaining VAT (Value Added Tax) for a non-resident company in Romania. With further support and submission of reports.
By contacting us, you will receive a full range of high-quality services on this topic from a practitioner who knows exactly how it works in Romania.
Contact us for more information about these services:
Phone: +40 733 255 999 +40 724 282 227 (Telegram / WhatsApp)
E-mail: info@larinconsult.com | larin.office@gmail.com
