# Calcul TVA 2026 — Romania VAT calculator

Source page: https://valem.run/calculators/romania/vat

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.

**Tax year:** 2026

## How it 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 So a page still offering 9% or 5% is not merely out of date: it is offering bands that **no longer exist**, which is a different and worse kind of wrong than a stale percentage.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

With Amount of 100, this model computes Vat Amount of 21.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [ANAF - Cotele de TVA 09.2025, art. 291 Cod fiscal (21% standard, 11% redusa)](https://static.anaf.ro/static/10/Anaf/AsistentaContribuabili_r/Cotele_de_TVA_09.2025.pdf) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 5 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/romania/vat.json
- Compute by URL: https://valem.run/calculators/romania/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `romania/vat`)