Romania VAT calculator (TVA)
Romania VAT calculator (TVA)Romanian TVA is 21% as the standard rate and 11% as the single reduced rate, both in force since 1 August 2025. The former 9% and 5% bands no longer exist.
Worked example · Vat Amount
With Amount of 100, this model computes Vat Amount of 21. See the full working.
✓ Verified against 5 self-test cases Updated for 2026 · sources checked 2026-10-05
How tva (vat) in Romania is calculated
Romania rewrote its VAT rates on **1 August 2025** by Legea nr. 141/2025, and ANAF states the result directly: the standard rate applies to taxable operations that are neither exempt nor reduced and *"nivelul acesteia este 21%"*, while *"începând cu data de 1 august 2025, se aplică o singură cotă redusă de TVA de 11%"*.
Both figures moved, and the second change is the one most guidance gets wrong. The standard rate rose from 19% to 21%. But the two former reduced rates of **9% and 5% were collapsed into a single 11% band** — *o singură cotă redusă*. So a page still offering 9% or 5% is not merely out of date: it is offering bands that **no longer exist**, which is a different and worse kind of wrong than a stale percentage.
The 11% rate covers medicines, food, restaurant and catering services (excluding alcohol and certain soft drinks), accommodation and social housing, among others, under article 291 of the Cod fiscal. This page covers the **rate schedule only** — the turnover plafon below which a business need not register is not stated in ANAF’s rates document, so it is not published here rather than taken from a secondary.
Worked example
ShowHide the full working: 4 inputs, 5 computed steps
| Inputs | |
|---|---|
| Amount | 100 |
| Direction | Add VAT (net → gross) |
| What is being supplied | Cota standard - 21% |
| B2B reverse charge applies | no |
| Computed by the engine | |
| Rate | 0.21 |
| Effective Rate | 0.21 |
| Net Amount ✓ pinned | 100 |
| Vat Amount ✓ pinned | 21 |
| Gross Amount ✓ pinned | 121 |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
What are the VAT rates in Romania?
21% standard and 11% reduced, both since 1 August 2025 under Legea nr. 141/2025. There is only one reduced rate — the former 9% and 5% bands were merged into it.
How much TVA is on 100 RON?
21.00 RON at the standard rate, for 121.00 RON gross. At the 11% reduced rate it is 11.00 RON, for 111.00 RON.
Do the 9% and 5% VAT rates still apply?
No. From 1 August 2025 they were replaced by a single reduced rate of 11%. A calculator still offering 9% or 5% is offering bands that no longer exist in Romanian law.
What does the 11% rate cover?
Medicines, food products, restaurant and catering services other than alcohol and certain soft drinks, accommodation and social housing, among others, under article 291 of the Cod fiscal.
Sources
- ANAF - Cotele de TVA 09.2025, art. 291 Cod fiscal (21% standard, 11% redusa) · checked 2026-10-05
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 5 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 5 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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