romania-vat-return

Jurisdiction

Romania

Jurisdiction Code

RO

Primary Legislation

Codul Fiscal (Fiscal Code, Law 227/2015, as amended by Law 296/2023 and OUG 59/2025)

Supporting Legislation

Normele Metodologice (Methodological Norms, HG 1/2016); OUG 59/2025 (rate changes); OPANAF 2131/2025 (D300 form)

Tax Authority

Agentia Nationala de Administrare Fiscala (ANAF)

Filing Portal

https://www.anaf.ro (SPV -- Spatiul Privat Virtual)

Contributor

Auto-generated draft -- requires validation

Validated By

Deep research verification, April 2026

Validation Date

2026-04-10

Skill Version

1.0

Status

validated

Confidence Coverage

Tier 1: box assignment, reverse charge, deductibility blocks, rate assignment. Tier 2: partial exemption pro-rata, simplified imports, vehicle mixed-use. Tier 3: complex group structures, fiscal consolidation, special fiscal regimes.

Transaction type determination

Sale (TVA colectata -- output VAT) or Purchase (TVA deductibila -- input VAT). Salaries, social contributions (CAS, CASS), income tax (impozit pe venit), loan repayments, dividends = OUT OF SCOPEFiscal Code Art. 265-270 (taxable transactions), Art. 268 (supply of goods), Art. 271 (supply of services)

Counterparty location determination

Romania (domestic): supplier/customer country is RO. EU: AT, BE, BG, HR, CY, CZ, DK, EE, FI, FR, DE, GR, HU, IE, IT, LV, LT, LU, MT, NL, PL, PT, SK, SI, ES, SE. Non-EU: everything else. Note: UK is Non-EU post-Brexit. Moldova is Non-EU. Gibraltar is Non-EU.

VAT rate table (as of 1 August 2025)

| Rate | Category | Legislation | |------|----------|-------------| | 19% | Standard rate (until 31 July 2025) | Fiscal Code Art. 291(1) (pre-OUG 59/2025) | | 21% | Standard rate (from 1 August 2025) -- most goods and services | Fiscal Code Art. 291(1) (as amended by OUG 59/2025) | | 9% | Reduced -- residential property (transitional, until 31 July 2026, max 120 sqm useful area and max RON 600,000 excl. VAT); prostheses and similar accessories; hotel accommodation (pre-Aug 2025) | Fiscal Code Art. 291(2) (transitional) | | 11% | Reduced (from 1 August 2025) -- replacing most former 9% and 5% categories: food, non-alcoholic beverages, restaurant/catering, accommodation, medicines, medical devices, books, newspapers, water supply, heating, fertilizers | Fiscal Code Art. 291(2) (as amended by OUG 59/2025) | | 5% | Super-reduced (pre-Aug 2025) -- social housing, books, school supplies | Fiscal Code Art. 291(3) (pre-OUG 59/2025) | | 0% | Zero-rated -- exports (Art. 294), intra-EU supplies of goods (Art. 294) | Fiscal Code Art. 294 | | Exempt with credit | International transport, certain financial intermediation for international clients | Fiscal Code Art. 294 | | Exempt without credit | Healthcare (Art. 292(1)(a)), education (Art. 292(1)(b)), insurance (Art. 292(1)(d)), financial services (Art. 292(1)(e)), residential rental (Art. 292(2)(a)), postal services, gambling, transfer of going concern | Fiscal Code Art. 292 |OPANAF 2131/2025

Expense category determination

Capital goods: tangible fixed assets > RON 2,500 (or per entity capitalization policy) with useful life > 1 year. Immovable property: 20-year adjustment period. Movable capital goods: 5-year adjustment period. Resale: goods bought to resell. Overhead/services: everything else.Fiscal Code Art. 305 (capital goods adjustment)

Output VAT rows

| Row | Description | Rate | Notes | |-----|-------------|------|-------| | Row 1 | Domestic supplies at standard rate (21% from Aug 2025 / 19% before) -- taxable base | 21%/19% | Standard-rated sales | | Row 1a | Output TVA at standard rate | -- | Calculated | | Row 2 | Domestic supplies at reduced rate (11% from Aug 2025 / 9% before) -- taxable base | 11%/9% | Food, accommodation, books etc. | | Row 2a | Output TVA at reduced rate | -- | Calculated | | Row 3 | Domestic supplies at second reduced rate (9% transitional) -- taxable base | 9% | Residential property (transitional) | | Row 3a | Output TVA at 9% transitional | -- | Calculated | | Row 4 | Exempt supplies with credit (exports, intra-EU) | 0% | No TVA charged | | Row 5 | Exempt supplies without credit | exempt | Financial, insurance, healthcare | | Row 6 | Intra-EU supplies of goods (livrari intracomunitare) | 0% | Report on D390 VIES | | Row 7 | Intra-EU supply of services (Art. 278(2)) | 0% | B2B services to EU | | Row 8 | Exports outside EU | 0% | Customs documentation required | | Row 9 | Intra-EU acquisitions of goods -- taxable base | RC | Self-assessed | | Row 9a | Output TVA on intra-EU acquisitions | -- | At applicable RO rate | | Row 10 | Import of services (EU and non-EU) -- taxable base | RC | B2B service imports | | Row 10a | Output TVA on import of services | -- | At applicable RO rate | | Row 11 | Domestic reverse charge supplies -- taxable base | RC | Buildings, waste, wood, cereals | | Row 11a | Output TVA on domestic reverse charge | -- | At applicable rate | | Row 12 | Self-supply / deemed supply | applicable | Private use, free gifts |OPANAF 2131/2025 (updated D300 form); Fiscal Code Art. 292-298

Input VAT rows

| Row | Description | Notes | |-----|-------------|-------| | Row 20 | Domestic purchases -- input TVA at standard rate (21%/19%) | Standard-rated input | | Row 21 | Domestic purchases -- input TVA at reduced rate (11%/9%) | Reduced-rated input | | Row 22 | Domestic purchases -- input TVA at second reduced rate (9% transitional) | Transitional rate | | Row 23 | Intra-EU acquisitions -- input TVA | Mirrors Row 9a | | Row 24 | Import of services -- input TVA | Mirrors Row 10a | | Row 25 | Imports of goods (customs) -- input TVA | From customs declaration (DVI) | | Row 26 | Domestic reverse charge -- input TVA | Mirrors Row 11a | | Row 27 | Fixed asset purchases -- input TVA | Capital goods separately tracked |OPANAF 2131/2025 (updated D300 form); Fiscal Code Art. 292-298

D300 Summary rows

| Row | Description | Notes | |-----|-------------|-------| | Row 30 | Total output TVA | Sum of all output TVA rows | | Row 31 | Total input TVA | Sum of all input TVA rows | | Row 32 | Regularizations (pro-rata adjustments, corrections) | Annual pro-rata true-up | | Row 33 | Net TVA payable (if Row 30 > Row 31) | Pay to ANAF | | Row 34 | Net TVA credit (if Row 31 > Row 30) | Excess credit | | Row 35 | Credit brought forward from prior period | From previous D300 | | Row 36 | Credit requested for refund | Subject to ANAF review | | Row 37 | Final amount payable | After offsetting credits |OPANAF 2131/2025 (updated D300 form); Fiscal Code Art. 292-298

Domestic purchase classification

| VAT Rate | Category | Input Row | Notes | |----------|----------|-----------|-------| | 21% (std) | Overhead/services | Row 20 | Standard domestic purchase | | 11% (red) | Overhead/services | Row 21 | Food, accommodation, books | | 9% (trans) | Overhead/services | Row 22 | Transitional residential | | 0% | Any | -- | No TVA to claim | | Any | Capital > RON 2,500 | Row 27 | Capital goods scheme | | Any | Vehicle (mixed use) | Row 20/21 at 50% | Vehicle 50% rule | | Any | Blocked category | -- | No input TVA |

EU purchase reverse charge classification

| Type | Output Row | Input Row | Notes | |------|-----------|-----------|-------| | Physical goods | Row 9 / Row 9a | Row 23 | Intra-EU acquisition | | Services (B2B, Art. 278(2)) | Row 10 / Row 10a | Row 24 | EU service RC | | Capital goods | Row 9/10 + Row 9a/10a | Row 27 | Also capital goods row | | Out-of-scope (wages etc.) | -- | -- | NEVER reverse charge | | Local consumption (hotel, restaurant abroad) | -- | -- | Foreign VAT at source |

Non-EU purchase classification

| Type | Output Row | Input Row | Notes | |------|-----------|-----------|-------| | Services (B2B) | Row 10 / Row 10a | Row 24 | Non-EU service import | | Physical goods (customs) | -- | Row 25 | VAT paid to customs (DVI) | | Out-of-scope | -- | -- | NEVER reverse charge |

Domestic sales classification

| Rate | Row | Notes | |------|-----|-------| | 21% (standard) | Row 1 / Row 1a | Standard-rated supply | | 11% (reduced) | Row 2 / Row 2a | Food, accommodation etc. | | 9% (transitional) | Row 3 / Row 3a | Residential property | | Exempt with credit | Row 4 | International transport | | Exempt without credit | Row 5 | Financial, insurance, healthcare |

EU/Non-EU sales classification

| Location | Type | Row | Notes | |----------|------|-----|-------| | EU B2B goods | Intra-EU supply | Row 6 | Zero-rated, report on D390 | | EU B2B services | Art. 278(2) services | Row 7 | Place of supply in customer MS | | Non-EU | Export | Row 8 | Zero-rated, customs docs |

Intra-EU acquisitions procedure

1. Report taxable base in Row 9 2. Self-assess output TVA at applicable Romanian rate in Row 9a 3. Claim input TVA in Row 23 4. Net effect: zero for fully taxable businesses 5. Report on D390 VIESFiscal Code Art. 289

Import of services procedure

1. Report taxable base in Row 10 2. Self-assess output TVA in Row 10a 3. Claim input TVA in Row 24 4. Net effect: zero for fully taxable businessesFiscal Code Art. 278(2)

Domestic reverse charge supply types

| Supply Type | Legislation | Notes | |-------------|-------------|-------| | Supply of buildings/land (after first occupation) | Art. 331(2)(a) | When seller opts to tax | | Supply of wood and timber | Art. 331(2)(b) | All categories of wood | | Supply of cereals and industrial crops | Art. 331(2)(c) | Grain, oilseeds, etc. | | Supply of waste and recyclable materials | Art. 331(2)(d) | Scrap metal, paper, plastic | | Transfers of CO2 emission allowances | Art. 331(2)(e) | Greenhouse gas permits | | Supply of mobile phones and tablets (> RON 22,500) | Art. 331(2)(f) | Above threshold only | | Supply of gaming consoles and integrated circuits (> RON 22,500) | Art. 331(2)(g) | Above threshold only |Fiscal Code Art. 331

Domestic reverse charge procedure

1. Report taxable base in Row 11 2. Self-assess output TVA in Row 11a 3. Claim input TVA in Row 26Fiscal Code Art. 331

Reverse charge exceptions

- Out-of-scope categories: NEVER reverse charge - Local consumption abroad: NOT reverse charge; foreign VAT paid at source - EU supplier charged their local VAT > 0%: NOT reverse charge - Mobile phones/tablets below RON 22,500: normal VAT applies

Blocked/restricted categories table

| Category | VAT Recovery | Legislation | Notes | |----------|-------------|-------------|-------| | Passenger vehicles (50% rule) | 50% | Art. 297(4) | Unless exclusively for business with proof | | Fuel for 50%-restricted vehicles | 50% | Art. 297(4) | Same rule as vehicle | | Maintenance/repairs for 50%-restricted vehicles | 50% | Art. 297(4) | Follows vehicle rule | | Alcohol | 0% | Art. 297(1)(a) | Unless part of business activity (bar, shop, distributor) | | Tobacco | 0% | Art. 297(1)(a) | Unless business activity (tobacconist) | | Luxury goods for personal use | 0% | Art. 297(1)(b) | Non-deductible | | Business gifts > RON 100 per item | 0% | Art. 297(1)(c) | Blocked above threshold | | Business gifts <= RON 100 per item | Deductible | Art. 297(1)(c) | Promotional items OK | | Protocol/entertainment expenses | Deductible for TVA | Art. 297 | NOT blocked for TVA (unlike many EU countries) | | Protocol expenses | Limited for CIT | Art. 25(3)(a) Fiscal Code | 2% of accounting profit limit for CIT (not TVA) | | Supplies for exempt-without-credit activities | 0% | Art. 297(2) | Financial, insurance, education inputs | | Personal use items | 0% | Art. 297(1)(b) | No deduction |Fiscal Code Art. 297-298

Vehicle 50% rule scenarios

| Scenario | TVA Deduction | Notes | |----------|--------------|-------| | Passenger car (max 9 seats), mixed use | 50% | Default assumption | | Passenger car, exclusively business | 100% | Must have supporting evidence (trip sheets, GPS, contracts) | | Taxi, delivery vehicle, emergency vehicle | 100% | Qualifying activities | | Rental fleet vehicle (car rental business) | 100% | Part of business activity | | Van / truck (N1 category or higher) | 100% | No restriction | | Fuel for 50% vehicle | 50% | Follows vehicle rule | | Fuel for 100% vehicle | 100% | Follows vehicle rule | | Insurance, repairs, parking for 50% vehicle | 50% | Follows vehicle rule |Fiscal Code Art. 297(4)

Registration-based recovery table

| Registration Type | Input VAT Recovery | Legislation | |-------------------|-------------------|-------------| | Normal TVA payer | Full recovery (subject to blocks) | Art. 297 | | Exempt entity (below threshold) | NO recovery | Art. 310 | | Micro-enterprise | NO TVA obligations (subject to micro-enterprise tax) | Art. 47 |

Recovery % formula

Recovery % = (Taxable Turnover + Zero-Rated Turnover) / Total Turnover * 100Fiscal Code Art. 300

Pro-rata rules table

| Rule | Detail | Legislation | |------|--------|-------------| | Rounding | Round UP to nearest whole percent | Art. 300(3) | | Provisional | Use prior year pro-rata during current year | Art. 300(4) | | Annual regularization | True-up at year-end in last D300 of the year | Art. 300(5) | | Excluded from calculation | Incidental financial/property transactions | Art. 300(2) |Fiscal Code Art. 300

SAF-T reporting details

| Feature | Detail | |---------|--------| | Filing form | D406 (Standard Audit File for Tax) | | Large taxpayers | Monthly, by 14th of month M+2 | | Medium/small taxpayers | Monthly, by last day of month M+3 | | Micro-enterprises | Monthly, by last day of month M+4 | | Content | General ledger, accounts receivable/payable, fixed assets, inventory, purchase/sales invoices | | Reconciliation | ANAF cross-checks D406 against D300; discrepancies must be explained within 20 days | | Penalty | Fines between RON 1,000 and RON 5,000 for non-compliance |OPANAF 1783/2021 (SAF-T), as amended

E-invoicing obligations table

| Obligation | Effective Date | Legislation | |------------|---------------|-------------| | B2G (government) | Mandatory since July 2022 | OUG 120/2021 | | B2B (all sectors) | Mandatory from 1 January 2026 | Law 296/2023 Art. I | | B2C | Mandatory from 1 January 2026 | Law 296/2023 Art. I | | Transmission deadline | Within 5 working days of invoice issuance | OUG 120/2021 Art. 10 | | Format | CIUS-RO (UBL 2.1 based) | OPANAF specification | | Platform | RO e-Factura via ANAF SPV portal | anaf.ro |OUG 120/2021, as amended; Law 296/2023

Key thresholds table

| Threshold | Value | Legislation | |-----------|-------|-------------| | VAT registration (domestic) | RON 395,000 annual turnover (from 1 September 2025) | Fiscal Code Art. 310 | | Previous threshold (before Sep 2025) | RON 300,000 | Art. 310 (old) | | Monthly filing trigger | Annual turnover > EUR 100,000 prior year | Art. 322(1) | | Capital goods adjustment -- movable | 5 years | Art. 305(1) | | Capital goods adjustment -- immovable | 20 years | Art. 305(2) | | Business gift deduction limit | RON 100 per item | Art. 297(1)(c) | | Vehicle 50% restriction | Passenger cars, max 9 seats | Art. 297(4) | | Domestic RC mobile phones/tablets | RON 22,500 per transaction | Art. 331(2)(f-g) | | EU distance selling (B2C) | EUR 10,000 (EU-wide OSS threshold) | EU Directive 2017/2455 | | Micro-enterprise tax threshold | EUR 500,000 revenue | Art. 47 | | EU SME scheme (from 2025) | EUR 85,000 domestic + EUR 100,000 EU-wide | EU Directive 2020/285 |

VAT registration table

| Feature | Detail | Legislation | |---------|--------|-------------| | VAT number format | RO + CUI number (up to 10 digits) | Art. 316 | | Mandatory registration | Turnover > RON 395,000 (from Sep 2025) | Art. 310(1) | | Registration deadline | 10 days after exceeding threshold | Art. 316(1) | | Voluntary registration | May register below threshold | Art. 316(1)(b) | | Deregistration | If turnover drops below threshold | Art. 310(7) | | ANAF reactivation risk | ANAF may cancel VAT number if non-compliant (D300/D394 unfiled, inactive address, etc.) | Art. 316(11) | | Re-registration | Must apply and may require fiscal inspection | Art. 316(12) | | Fiscal representative | Required for non-EU businesses without Romanian establishment | Art. 318 |

Filing deadlines table

| Filing | Period | Deadline | Legislation | |--------|--------|----------|-------------| | D300 (monthly filer) | Monthly | 25th of following month | Art. 322(1) | | D300 (quarterly filer) | Quarterly | 25th of month after quarter end | Art. 322(2) | | D394 (local transactions report) | Monthly/Quarterly | Same as D300 deadline | OPANAF 3769/2015 | | D390 VIES (recapitulative statement) | Monthly | 25th of following month | Art. 325 | | D406 SAF-T (large taxpayers) | Monthly | 14th of M+2 | OPANAF 1783/2021 | | D406 SAF-T (medium/small) | Monthly | Last day of M+3 | OPANAF 1783/2021 | | TVA payment | Same as return | 25th | Tax Procedure Code Art. 156 | | RO e-Factura transmission | Per invoice | 5 working days from issuance | OUG 120/2021 Art. 10 |

Penalties table

| Violation | Penalty | Legislation | |-----------|---------|-------------| | Late filing of D300 | RON 1,000 - RON 5,000 for legal entities | Tax Procedure Code Art. 336(1) | | Late filing (individuals) | RON 500 - RON 1,000 | Tax Procedure Code Art. 336(2) | | Late payment of TVA | 0.02% per day of delay (late interest) | Tax Procedure Code Art. 174(5) | | Tax shortfall (additional assessment) | 0% - 50% penalty depending on circumstances | Tax Procedure Code Art. 181-182 | | D406 SAF-T non-compliance | RON 1,000 - RON 5,000 per filing | OPANAF 1783/2021 | | e-Factura non-compliance | RON 5,000 - RON 10,000 (legal entities from 2026) | Law 296/2023 | | Failure to register for VAT | Back-assessment + penalties | Art. 310 | | Non-filing of D394 | RON 2,000 - RON 10,000 | OPANAF 3769/2015 |

EC1

**Situation:** Romanian TVA payer pays for hotel in Italy. Invoice shows Italian 10% VAT. **Resolution:** NOT reverse charge. Italian VAT was charged and paid at source. No Romanian TVA entries. Italian VAT is irrecoverable cost.Fiscal Code Art. 278(4)(b) -- place of supply for accommodation is where property is located

EC2

**Situation:** Monthly charge from US company, no VAT on invoice. **Resolution:** Import of services. Report in Row 10 (base) / Row 10a (output TVA at 21%) / Row 24 (input TVA). Net effect zero.Fiscal Code Art. 278(2) -- place of supply for B2B services is customer's establishment

EC3

**Situation:** Romanian company buys goods from German supplier at 0% with DE VAT number. **Resolution:** Report in Row 9 (base) / Row 9a (output TVA at 21%) / Row 23 (input TVA). Net effect zero. Report on D390 VIES.Fiscal Code Art. 289

EC4

**Situation:** Company buys car for RON 100,000 + RON 21,000 TVA. Mixed use, no proof of exclusive business. **Resolution:** 50% deduction. Input TVA recoverable = RON 10,500. Remaining RON 10,500 is cost.Fiscal Code Art. 297(4)

EC5

**Situation:** Romanian supplier sells scrap metal to Romanian buyer. Both TVA registered. **Resolution:** Supplier invoices without TVA. Buyer self-assesses in Row 11/11a (output) and Row 26 (input). Net effect zero.Fiscal Code Art. 331(2)(d)

EC6

**Situation:** Supplier issues credit note reducing an earlier invoice. **Resolution:** Reduce original row values. Report in the period the credit note is issued. Negative adjustment in applicable rows.Fiscal Code Art. 287 (adjustment of tax base)

EC7

**Situation:** ANAF's pre-filled D300 (RO e-TVA) shows different figures than taxpayer's records. **Resolution:** Flag for reviewer. Taxpayer must either accept ANAF figures or provide written explanation (Notificare) within 20 days. Discrepancy may trigger audit.OPANAF 2131/2025

EC8

**Situation:** Invoice issued 31 July 2025 at 19%, paid in August 2025. **Resolution:** TVA rate is determined by chargeability date (data exigibilitatii), not payment date. If supply occurred before 1 August 2025, old rate (19%) applies. If supply is after, new rate (21%) applies.Fiscal Code Art. 282 (chargeability); OUG 59/2025 transitional provisions

EC9

**Situation:** Client imports goods from China via Constanta port. **Resolution:** TVA assessed by customs on DVI (declaratie vamala de import). Input TVA from customs document reported in Row 25. Flag for reviewer: confirm customs documentation and any deferred payment scheme (Art. 326^1).Fiscal Code Art. 293; Art. 326^1 (deferred import TVA)

EC10

**Situation:** Company distributes promotional items worth RON 50 each to clients. **Resolution:** Input TVA on purchase is deductible (under RON 100 threshold). No output TVA on distribution if promotional purpose is documented.Fiscal Code Art. 297(1)(c)

EC11

**Situation:** Company gives client a gift worth RON 200 + RON 42 TVA. **Resolution:** Input TVA of RON 42 is NOT deductible (exceeds RON 100 threshold). Full amount is cost.Fiscal Code Art. 297(1)(c)

EC12

**Situation:** ANAF sends notice that client's TVA number is being cancelled for non-compliance. **Resolution:** ESCALATE. Client must regularize compliance issues (file missing returns, update registered address). Flag for reviewer: re-registration requires fiscal inspection.Fiscal Code Art. 316(11)-(12)

EC13

**Situation:** Romanian lumber company sells processed timber to another Romanian TVA-registered company. **Resolution:** Domestic reverse charge applies. Seller invoices without TVA. Buyer: Row 11 (base) / Row 11a (output TVA at 21%) / Row 26 (input TVA). Net zero.Fiscal Code Art. 331(2)(b)

EC14

**Situation:** Romanian company buys smartphones worth RON 30,000 from another Romanian company. **Resolution:** Domestic reverse charge applies (above RON 22,500 threshold). Buyer self-assesses. Below threshold: normal TVA.Fiscal Code Art. 331(2)(f)

EC15

**Situation:** Company with authorization defers import TVA rather than paying at customs border. **Resolution:** TVA is reported on D300 instead of paying to customs. Output in Row 10a equivalent, input in Row 25. Flag for reviewer: confirm client has the deferred import TVA authorization from ANAF.Fiscal Code Art. 326^1

EC16

**Situation:** Delivery company buys a car for RON 60,000 + RON 12,600 TVA. Used exclusively for deliveries. **Resolution:** If exclusive business use can be demonstrated (trip sheets, GPS tracking, contracts), 100% TVA deduction applies. Flag for reviewer: confirm evidence of exclusive business use.Fiscal Code Art. 297(4) -- exception to 50% rule

EC17

**Situation:** Service contract signed in July 2025, partial delivery in July (19%) and partial in August (21%). **Resolution:** TVA rate follows chargeability date for each portion. July deliveries at 19%, August deliveries at 21%. Split invoicing required.Fiscal Code Art. 282; OUG 59/2025 transitional provisions

Romania vs Malta comparison table

| Feature | Romania (RO) | Malta (MT) | |---------|-------------|------------| | Standard rate | 21% (from Aug 2025; previously 19%) | 18% | | Reduced rates | 11%, 9% (transitional) | 12%, 7%, 5% | | Return form | D300 (~37 rows) | Malta periodic VAT return (~45 boxes) | | Filing frequency | Monthly / Quarterly | Quarterly (Art. 10), Annual (Art. 11) | | Filing deadline | 25th of following month | 21st of month after quarter (e-filing) | | Payment deadline | 25th | Same as filing | | Small enterprise threshold | RON 395,000 (~EUR 80,000) | EUR 35,000 | | Capital goods movable | > RON 2,500 (5 years) | > EUR 1,160 gross | | Capital goods immovable | 20-year adjustment | No specific adjustment period | | Blocked: passenger cars | 50% rule (mixed use) | Yes (fully blocked, 10th Schedule) | | Blocked: entertainment | NOT blocked for TVA (limited for CIT) | Yes (10th Schedule Item 3(1)(b)) | | Blocked: alcohol/tobacco | Yes (unless business activity) | Yes (10th Schedule) | | Domestic reverse charge | Buildings, waste, wood, cereals, emissions, phones | No domestic reverse charge | | SAF-T filing | D406 mandatory (phased) | No SAF-T | | E-invoicing | RO e-Factura mandatory from 2026 | No mandatory e-invoicing | | Pre-filled returns | RO e-TVA from ANAF | No pre-filled returns | | Refund mechanism | Request on D300, ANAF review | Carry forward / refund request | | Tax authority | ANAF | CFR | | Filing portal | anaf.ro (SPV) | cfr.gov.mt | | Currency | RON (Romanian Leu) | EUR |

Derived box calculations

Row 30 = Sum of Row 1a + Row 2a + Row 3a + Row 9a + Row 10a + Row 11a + other output TVA Row 31 = Sum of Row 20 + Row 21 + Row 22 + Row 23 + Row 24 + Row 25 + Row 26 + Row 27 IF Row 30 > Row 31 THEN Row 33 = Row 30 - Row 31 -- Net TVA Payable Row 34 = 0 ELSE Row 33 = 0 Row 34 = Row 31 - Row 30 -- Net TVA Credit END Row 37 = Row 33 - Row 35 -- Final payable after credit brought forward

21% standard rate categories

| Supply Category | Examples | |----------------|----------| | General goods | Electronics, furniture, clothing, household items, motor vehicles | | Professional services | Legal, accounting, consulting, IT, advertising | | Telecommunications | Mobile, fixed-line, internet services | | Alcohol | Beer, wine, spirits | | Tobacco | Cigarettes, cigars | | Construction materials | Cement, steel, timber, fixtures | | Energy | Electricity, gas (non-household tariffs) |Fiscal Code Art. 291(1)

11% reduced rate categories

| Supply Category | Examples | |----------------|----------| | Food and non-alcoholic beverages | All food items, soft drinks, juice, water | | Restaurant and catering services | Dine-in meals, takeaway food (not alcohol) | | Accommodation | Hotels, guesthouses, camping, Airbnb (commercial) | | Books and periodicals | Printed and electronic books, newspapers, magazines | | Medicines and medical devices | Prescription and OTC pharmaceuticals, hearing aids, prosthetics | | Water supply | Drinking water distribution | | Heating | District heating, firewood, pellets | | Fertilizers and pesticides | Agricultural inputs | | School supplies | Notebooks, textbooks, educational materials |Fiscal Code Art. 291(2) as amended

9% transitional rate categories

| Supply Category | Examples | |----------------|----------| | Residential property (first sale) | New apartments and houses meeting social housing criteria | | Prostheses and similar accessories | Medical prosthetics, hearing aids (during transitional period) |Fiscal Code Art. 291(2) transitional

Pre-August 2025 rates

| Rate | Category | |------|----------| | 19% | Standard rate (all periods before 1 August 2025) | | 9% | Reduced rate (food, accommodation, books, medicines, water, heating) | | 5% | Super-reduced (social housing, books, school supplies) |

Refund process table

| Feature | Detail | Legislation | |---------|--------|-------------| | Refund request | Filed via D300 Row 36 | Art. 303(2) | | Automatic refund (with fiscal certificate) | 45 days from filing | Tax Procedure Code Art. 77 | | Audit-conditioned refund | ANAF may inspect before refund | Tax Procedure Code Art. 94 | | Risk classification | Low risk: automatic; high risk: audit first | ANAF internal procedure |