Romania VAT Return Preparation Skill

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Skill Metadata

Field	Value
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.

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Confidence Tier Definitions

Every rule in this skill is tagged with a confidence tier:

• [T1] Tier 1 -- Deterministic. Apply exactly as written. No reviewer judgement required.
• [T2] Tier 2 -- Reviewer Judgement Required. Flag the issue and present options. A qualified consultant fiscal must confirm before filing.
• [T3] Tier 3 -- Out of Scope / Escalate. Skill does not cover this. Do not guess. Escalate to qualified adviser.

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Step 0: Client Onboarding Questions

Before classifying ANY transaction, you MUST know these facts about the client. Ask if not already known:

1. Entity name and CUI/CIF (tax ID) [T1] -- RO prefix for VAT-registered entities
2. VAT registration status [T1] -- Normal VAT payer (inregistrat in scopuri de TVA), small enterprise exempt (under threshold), or micro-enterprise (impozit pe veniturile microintreprinderilor)
3. Filing frequency [T1] -- Monthly (turnover > EUR 100,000 prior year) or Quarterly (turnover <= EUR 100,000)
4. Industry/sector [T2] -- impacts applicable reduced rates and deductibility
5. Does the business make exempt supplies? [T2] -- If yes, partial attribution required (pro-rata); reviewer must confirm
6. Does the business operate in agriculture? [T1] -- special flat-rate scheme may apply (Art. 315^1)
7. SAF-T filing obligation [T1] -- D406 filing required alongside D300
8. Excess credit brought forward [T1] -- from prior period (soldul TVA de recuperat)
9. RO e-Factura compliance [T1] -- mandatory B2B e-invoicing from 1 January 2026

If any of items 1-3 are unknown, STOP. Do not classify any transactions.

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Step 1: Transaction Classification Rules

1a. Determine Transaction Type [T1]

• 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 SCOPE
• Legislation: Fiscal Code Art. 265-270 (taxable transactions), Art. 268 (supply of goods), Art. 271 (supply of services)

1b. Determine Counterparty Location [T1]

• 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.

1c. Determine VAT Rate [T1]

As of 1 August 2025 (OUG 59/2025 rate changes):

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

1d. Determine Expense Category [T1]

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

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Step 2: D300 Form Structure (VAT Return) [T1]

Legislation: OPANAF 2131/2025 (updated D300 form); Fiscal Code Art. 292-298.

Output VAT (TVA Colectata -- Sales Side)

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

Input VAT (TVA Deductibila -- Purchase Side)

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

Summary

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

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Step 3: Transaction Classification Matrix [T1]

Purchases -- Domestic (Romanian Supplier)

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

Purchases -- EU Supplier (Reverse Charge)

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

Purchases -- Non-EU Supplier

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

Sales -- Domestic

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

Sales -- EU / Non-EU

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

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Step 4: Reverse Charge Mechanics [T1]

Legislation: Fiscal Code Art. 307(2)-(6) (reverse charge); Art. 276-278 (place of supply for services).

Intra-EU Acquisitions of Goods (Art. 289)

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 VIES

Import of Services -- EU and Non-EU B2B (Art. 278(2))

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 businesses

Domestic Reverse Charge (Art. 331)

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

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 26

Exceptions to Reverse Charge [T1]

• 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

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Step 5: Deductibility Check

Blocked / Restricted Categories [T1]

Legislation: Fiscal Code Art. 297-298.

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

Vehicle 50% Rule Details [T1]

Legislation: Fiscal Code Art. 297(4).

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

Registration-Based Recovery [T1]

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

Partial Exemption (Pro-Rata) [T2]

Legislation: Fiscal Code Art. 300.

Recovery % = (Taxable Turnover + Zero-Rated Turnover) / Total Turnover * 100

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)

Flag for reviewer: annual regularization required. Provisional pro-rata used during year; final pro-rata calculated after year-end.

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Step 6: SAF-T Reporting (D406) [T1]

Legislation: OPANAF 1783/2021 (SAF-T), as amended.

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

From 2026: Pre-filled VAT returns (RO e-TVA) are generated by ANAF from D406 + RO e-Factura data. Taxpayers must review and either accept or explain discrepancies.

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Step 7: E-Invoicing (RO e-Factura) [T1]

Legislation: OUG 120/2021, as amended; Law 296/2023.

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

Consequence: Invoices not transmitted via e-Factura may be denied input TVA deduction by ANAF from 2026.

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Step 8: Key Thresholds

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

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Step 9: VAT Registration [T1]

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

Warning: ANAF actively cancels VAT registrations for non-compliance. Re-registration can be difficult and time-consuming.

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Step 10: Filing Deadlines and Penalties

Filing Deadlines [T1]

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 [T1]

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

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Step 11: Edge Case Registry

EC1 -- Hotel in another EU country [T1]

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. Legislation: Fiscal Code Art. 278(4)(b) -- place of supply for accommodation is where property is located.

EC2 -- SaaS subscription from US provider (AWS, Google) [T1]

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. Legislation: Fiscal Code Art. 278(2) -- place of supply for B2B services is customer's establishment.

EC3 -- Intra-EU goods acquisition [T1]

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. Legislation: Fiscal Code Art. 289.

EC4 -- Passenger car purchase, mixed use (50% rule) [T1]

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. Legislation: Fiscal Code Art. 297(4).

EC5 -- Domestic reverse charge (waste materials) [T1]

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. Legislation: Fiscal Code Art. 331(2)(d).

EC6 -- Credit note [T1]

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. Legislation: Fiscal Code Art. 287 (adjustment of tax base).

EC7 -- Pre-filled VAT return discrepancy (RO e-TVA) [T2]

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. Legislation: OPANAF 2131/2025.

EC8 -- Transitional rate period (August 2025) [T1]

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. Legislation: Fiscal Code Art. 282 (chargeability); OUG 59/2025 transitional provisions.

EC9 -- Import of physical goods via customs [T2]

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). Legislation: Fiscal Code Art. 293; Art. 326^1 (deferred import TVA).

EC10 -- Business gift under RON 100 [T1]

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. Legislation: Fiscal Code Art. 297(1)(c).

EC11 -- Business gift over RON 100 (blocked) [T1]

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. Legislation: Fiscal Code Art. 297(1)(c).

EC12 -- ANAF cancellation of VAT registration [T2]

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. Legislation: Fiscal Code Art. 316(11)-(12).

EC13 -- Domestic reverse charge (wood/timber) [T1]

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. Legislation: Fiscal Code Art. 331(2)(b).

EC14 -- Mobile phones above RON 22,500 (domestic RC) [T1]

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. Legislation: Fiscal Code Art. 331(2)(f).

EC15 -- Deferred import TVA (Art. 326^1) [T2]

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. Legislation: Fiscal Code Art. 326^1.

EC16 -- Passenger car used exclusively for business (100% deduction) [T2]

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. Legislation: Fiscal Code Art. 297(4) -- exception to 50% rule.

EC17 -- Transitional rate: supply straddling August 2025 [T1]

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. Legislation: Fiscal Code Art. 282; OUG 59/2025 transitional provisions.

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Step 12: Comparison with Malta

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

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Step 13: Derived Box Calculations [T1]

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

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Step 14: Reviewer Escalation Protocol

When a [T2] situation is identified, output:

REVIEWER FLAG
Tier: T2
Transaction: [description]
Issue: [what is ambiguous]
Options: [list the possible treatments]
Recommended: [which treatment is most likely correct and why]
Action Required: Consultant fiscal must confirm before filing.

When a [T3] situation is identified, output:

ESCALATION REQUIRED
Tier: T3
Transaction: [description]
Issue: [what is outside skill scope]
Action Required: Do not classify. Refer to consultant fiscal. Document gap.

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Step 15: Test Suite

Test 1 -- Standard domestic purchase, 21% TVA [T1]

Input: Romanian supplier, office supplies, gross RON 1,210, TVA RON 210, net RON 1,000. Active VAT payer. Expected output: Row 20 += RON 210. Input TVA recoverable in full.

Test 2 -- Import of services from US (SaaS) [T1]

Input: US supplier, monthly fee EUR 50 (~RON 250), no VAT. Active VAT payer. Expected output: Row 10 = RON 250, Row 10a = RON 52.50 (21%), Row 24 = RON 52.50. Net = zero.

Test 3 -- Intra-EU goods acquisition [T1]

Input: French supplier, machinery EUR 10,000, 0% invoice with FR VAT number. Expected output: Row 9 = RON equivalent, Row 9a = 21% output TVA, Row 23 = same input TVA. Net = zero.

Test 4 -- Mixed-use passenger car (50% rule) [T1]

Input: Car RON 80,000 net + RON 16,800 TVA (21%). Mixed use, no exclusive business proof. Expected output: Row 20 += RON 8,400 (50% of RON 16,800). Remaining RON 8,400 is cost.

Test 5 -- Export of goods [T1]

Input: Romanian company exports goods to US client, EUR 5,000. Expected output: Row 8 = RON equivalent. No output TVA. Zero-rated.

Test 6 -- Domestic reverse charge (scrap metal) [T1]

Input: Romanian supplier sells recyclable waste RON 10,000 to Romanian buyer. Both TVA registered. Expected output: Row 11 = RON 10,000, Row 11a = RON 2,100 (21%), Row 26 = RON 2,100. Net = zero.

Test 7 -- Accommodation at 9% (transitional) [T1]

Input: Hotel stay RON 500 + RON 45 TVA (9%). Business trip, before July 2026. Expected output: Row 22 += RON 45. Fully deductible (business purpose).

Test 8 -- Business gift over RON 100 (blocked) [T1]

Input: Company gives client a gift worth RON 200 + RON 42 TVA. Expected output: Input TVA of RON 42 is NOT deductible. Full amount is cost.

Test 9 -- Fuel for 50%-restricted vehicle [T1]

Input: Fuel RON 500 + RON 105 TVA (21%) for a mixed-use passenger car. Expected output: Row 20 += RON 52.50 (50% of RON 105). Remaining RON 52.50 is cost.

Test 10 -- EU B2B service sale [T1]

Input: Romanian company invoices Bulgarian client EUR 2,000 for IT consulting. B2B. Expected output: Row 7 = RON equivalent. No output TVA. Report on D390 VIES.

Test 11 -- Alcohol purchase (blocked) [T1]

Input: Company buys wine RON 1,000 + RON 210 TVA. Not a bar or restaurant. Expected output: Row 20 += RON 0. TVA BLOCKED (alcohol, Art. 297(1)(a)). Full RON 1,210 is cost.

Test 12 -- Protocol/entertainment expense (deductible for TVA) [T1]

Input: Client dinner RON 500 + RON 105 TVA (21%). Business entertainment. Expected output: Row 20 += RON 105. Input TVA IS deductible in Romania (Art. 297 does not block entertainment for TVA purposes). Note: limited to 2% of accounting profit for CIT purposes only.

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Step 16: TVA Rates -- Detailed Supply Classification [T1]

21% Standard Rate (from 1 August 2025, Fiscal Code Art. 291(1))

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)

11% Reduced Rate (from 1 August 2025, Fiscal Code Art. 291(2) as amended)

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

9% Transitional Rate (until 31 July 2026, Fiscal Code Art. 291(2) transitional)

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)

Pre-August 2025 Rates (for historical periods)

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)

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Step 17: Out of Scope -- Direct Tax (Reference Only) [T3]

This skill does not compute income tax. The following is reference information only. Escalate to qualified adviser.

• Corporate income tax (impozit pe profit): 16% on adjusted profit (Fiscal Code Art. 13-46)
• Micro-enterprise tax: 1% on revenue (if EUR 500,000 or below; from 2024)
• Dividend tax: 8% withholding (Fiscal Code Art. 97)
• Social contributions (CAS): 25% employee pension contribution
• Health contributions (CASS): 10% employee health contribution
• Personal income tax: 10% flat rate on employment income
• Local taxes: Property tax, vehicle tax, advertising tax (administered by local authorities)
• Construction tax: 1.5% on value of new constructions (administered by local authorities)
• Special construction tax: 1% on buildings used for non-residential purposes over RON 2,500,000

Refund Process [T1]

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

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PROHIBITIONS [T1]

• NEVER let AI guess VAT box assignment -- it is deterministic from transaction facts
• NEVER apply old rates (19%/9%/5%) to transactions after 1 August 2025 without verifying transitional rules
• NEVER claim 100% TVA on passenger cars without evidence of exclusive business use (Art. 297(4))
• NEVER claim input TVA on alcohol/tobacco unless it is the business activity (Art. 297(1)(a))
• NEVER apply reverse charge to out-of-scope categories (wages, dividends, bank charges)
• NEVER apply reverse charge to local consumption services abroad (hotel, restaurant, taxi)
• NEVER allow TVA-exempt entities to claim input TVA
• NEVER ignore SAF-T / D406 filing obligations
• NEVER file D300 without reconciling against D406 data (from 2026, ANAF cross-checks automatically)
• NEVER ignore RO e-Factura obligations -- non-transmitted invoices may be denied deduction
• NEVER apply domestic RC to mobile phones/tablets below RON 22,500 threshold
• NEVER compute any number -- all arithmetic is handled by the deterministic engine, not the AI

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Contribution Notes

This skill covers Romania's VAT system based on the Fiscal Code (Law 227/2015) as amended by OUG 59/2025. Key distinctive features include: the August 2025 rate changes (19% to 21%, 9%/5% consolidation to 11%), the RO e-Factura mandatory e-invoicing system, SAF-T (D406) reporting, the vehicle 50% rule, entertainment deductibility for TVA purposes, pre-filled returns (RO e-TVA), and ANAF's active cancellation of non-compliant VAT registrations. Validation by a qualified Romanian consultant fiscal or expert contabil is required before production use.

A skill may not be published without sign-off from a qualified practitioner in the relevant jurisdiction.

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Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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