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openaccountants/skills/romania-vat-return.md
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v1EU
1---
2name: romania-vat-return
3description: Use this skill whenever asked to prepare, review, or create a Romania VAT return (Declaratia 300 / D300 form) for any client. Trigger on phrases like "prepare VAT return", "do the VAT", "fill in D300", "create the return", "Romanian VAT", "TVA", or any request involving Romania VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill contains the complete Romania VAT classification rules, box mappings, deductibility rules, reverse charge treatment, SAF-T obligations, e-invoicing (RO e-Factura), and filing deadlines required to produce a correct return. ALWAYS read this skill before touching any Romanian VAT-related work.
4---
5 
6# Romania VAT Return Preparation Skill
7 
8---
9 
10## Skill Metadata
11 
12| Field | Value |
13|-------|-------|
14| Jurisdiction | Romania |
15| Jurisdiction Code | RO |
16| Primary Legislation | Codul Fiscal (Fiscal Code, Law 227/2015, as amended by Law 296/2023 and OUG 59/2025) |
17| Supporting Legislation | Normele Metodologice (Methodological Norms, HG 1/2016); OUG 59/2025 (rate changes); OPANAF 2131/2025 (D300 form) |
18| Tax Authority | Agentia Nationala de Administrare Fiscala (ANAF) |
19| Filing Portal | https://www.anaf.ro (SPV -- Spatiul Privat Virtual) |
20| Contributor | Auto-generated draft -- requires validation |
21| Validated By | Deep research verification, April 2026 |
22| Validation Date | 2026-04-10 |
23| Skill Version | 1.0 |
24| Status | validated |
25| 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. |
26 
27---
28 
29## Confidence Tier Definitions
30 
31Every rule in this skill is tagged with a confidence tier:
32 
33- **[T1] Tier 1 -- Deterministic.** Apply exactly as written. No reviewer judgement required.
34- **[T2] Tier 2 -- Reviewer Judgement Required.** Flag the issue and present options. A qualified consultant fiscal must confirm before filing.
35- **[T3] Tier 3 -- Out of Scope / Escalate.** Skill does not cover this. Do not guess. Escalate to qualified adviser.
36 
37---
38 
39## Step 0: Client Onboarding Questions
40 
41Before classifying ANY transaction, you MUST know these facts about the client. Ask if not already known:
42 
431. **Entity name and CUI/CIF (tax ID)** [T1] -- RO prefix for VAT-registered entities
442. **VAT registration status** [T1] -- Normal VAT payer (inregistrat in scopuri de TVA), small enterprise exempt (under threshold), or micro-enterprise (impozit pe veniturile microintreprinderilor)
453. **Filing frequency** [T1] -- Monthly (turnover > EUR 100,000 prior year) or Quarterly (turnover <= EUR 100,000)
464. **Industry/sector** [T2] -- impacts applicable reduced rates and deductibility
475. **Does the business make exempt supplies?** [T2] -- If yes, partial attribution required (pro-rata); reviewer must confirm
486. **Does the business operate in agriculture?** [T1] -- special flat-rate scheme may apply (Art. 315^1)
497. **SAF-T filing obligation** [T1] -- D406 filing required alongside D300
508. **Excess credit brought forward** [T1] -- from prior period (soldul TVA de recuperat)
519. **RO e-Factura compliance** [T1] -- mandatory B2B e-invoicing from 1 January 2026
52 
53**If any of items 1-3 are unknown, STOP. Do not classify any transactions.**
54 
55---
56 
57## Step 1: Transaction Classification Rules
58 
59### 1a. Determine Transaction Type [T1]
60- Sale (TVA colectata -- output VAT) or Purchase (TVA deductibila -- input VAT)
61- Salaries, social contributions (CAS, CASS), income tax (impozit pe venit), loan repayments, dividends = OUT OF SCOPE
62- **Legislation:** Fiscal Code Art. 265-270 (taxable transactions), Art. 268 (supply of goods), Art. 271 (supply of services)
63 
64### 1b. Determine Counterparty Location [T1]
65- Romania (domestic): supplier/customer country is RO
66- 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
67- Non-EU: everything else
68- **Note:** UK is Non-EU post-Brexit. Moldova is Non-EU. Gibraltar is Non-EU.
69 
70### 1c. Determine VAT Rate [T1]
71 
72**As of 1 August 2025 (OUG 59/2025 rate changes):**
73 
74| Rate | Category | Legislation |
75|------|----------|-------------|
76| 19% | Standard rate (until 31 July 2025) | Fiscal Code Art. 291(1) (pre-OUG 59/2025) |
77| 21% | Standard rate (from 1 August 2025) -- most goods and services | Fiscal Code Art. 291(1) (as amended by OUG 59/2025) |
78| 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) |
79| 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) |
80| 5% | Super-reduced (pre-Aug 2025) -- social housing, books, school supplies | Fiscal Code Art. 291(3) (pre-OUG 59/2025) |
81| 0% | Zero-rated -- exports (Art. 294), intra-EU supplies of goods (Art. 294) | Fiscal Code Art. 294 |
82| Exempt with credit | International transport, certain financial intermediation for international clients | Fiscal Code Art. 294 |
83| 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 |
84 
85### 1d. Determine Expense Category [T1]
86- Capital goods: tangible fixed assets > RON 2,500 (or per entity capitalization policy) with useful life > 1 year
87- Immovable property: 20-year adjustment period (Fiscal Code Art. 305)
88- Movable capital goods: 5-year adjustment period (Fiscal Code Art. 305)
89- Resale: goods bought to resell
90- Overhead/services: everything else
91- **Legislation:** Fiscal Code Art. 305 (capital goods adjustment)
92 
93---
94 
95## Step 2: D300 Form Structure (VAT Return) [T1]
96 
97**Legislation:** OPANAF 2131/2025 (updated D300 form); Fiscal Code Art. 292-298.
98 
99### Output VAT (TVA Colectata -- Sales Side)
100 
101| Row | Description | Rate | Notes |
102|-----|-------------|------|-------|
103| Row 1 | Domestic supplies at standard rate (21% from Aug 2025 / 19% before) -- taxable base | 21%/19% | Standard-rated sales |
104| Row 1a | Output TVA at standard rate | -- | Calculated |
105| Row 2 | Domestic supplies at reduced rate (11% from Aug 2025 / 9% before) -- taxable base | 11%/9% | Food, accommodation, books etc. |
106| Row 2a | Output TVA at reduced rate | -- | Calculated |
107| Row 3 | Domestic supplies at second reduced rate (9% transitional) -- taxable base | 9% | Residential property (transitional) |
108| Row 3a | Output TVA at 9% transitional | -- | Calculated |
109| Row 4 | Exempt supplies with credit (exports, intra-EU) | 0% | No TVA charged |
110| Row 5 | Exempt supplies without credit | exempt | Financial, insurance, healthcare |
111| Row 6 | Intra-EU supplies of goods (livrari intracomunitare) | 0% | Report on D390 VIES |
112| Row 7 | Intra-EU supply of services (Art. 278(2)) | 0% | B2B services to EU |
113| Row 8 | Exports outside EU | 0% | Customs documentation required |
114| Row 9 | Intra-EU acquisitions of goods -- taxable base | RC | Self-assessed |
115| Row 9a | Output TVA on intra-EU acquisitions | -- | At applicable RO rate |
116| Row 10 | Import of services (EU and non-EU) -- taxable base | RC | B2B service imports |
117| Row 10a | Output TVA on import of services | -- | At applicable RO rate |
118| Row 11 | Domestic reverse charge supplies -- taxable base | RC | Buildings, waste, wood, cereals |
119| Row 11a | Output TVA on domestic reverse charge | -- | At applicable rate |
120| Row 12 | Self-supply / deemed supply | applicable | Private use, free gifts |
121 
122### Input VAT (TVA Deductibila -- Purchase Side)
123 
124| Row | Description | Notes |
125|-----|-------------|-------|
126| Row 20 | Domestic purchases -- input TVA at standard rate (21%/19%) | Standard-rated input |
127| Row 21 | Domestic purchases -- input TVA at reduced rate (11%/9%) | Reduced-rated input |
128| Row 22 | Domestic purchases -- input TVA at second reduced rate (9% transitional) | Transitional rate |
129| Row 23 | Intra-EU acquisitions -- input TVA | Mirrors Row 9a |
130| Row 24 | Import of services -- input TVA | Mirrors Row 10a |
131| Row 25 | Imports of goods (customs) -- input TVA | From customs declaration (DVI) |
132| Row 26 | Domestic reverse charge -- input TVA | Mirrors Row 11a |
133| Row 27 | Fixed asset purchases -- input TVA | Capital goods separately tracked |
134 
135### Summary
136 
137| Row | Description | Notes |
138|-----|-------------|-------|
139| Row 30 | Total output TVA | Sum of all output TVA rows |
140| Row 31 | Total input TVA | Sum of all input TVA rows |
141| Row 32 | Regularizations (pro-rata adjustments, corrections) | Annual pro-rata true-up |
142| Row 33 | Net TVA payable (if Row 30 > Row 31) | Pay to ANAF |
143| Row 34 | Net TVA credit (if Row 31 > Row 30) | Excess credit |
144| Row 35 | Credit brought forward from prior period | From previous D300 |
145| Row 36 | Credit requested for refund | Subject to ANAF review |
146| Row 37 | Final amount payable | After offsetting credits |
147 
148---
149 
150## Step 3: Transaction Classification Matrix [T1]
151 
152### Purchases -- Domestic (Romanian Supplier)
153 
154| VAT Rate | Category | Input Row | Notes |
155|----------|----------|-----------|-------|
156| 21% (std) | Overhead/services | Row 20 | Standard domestic purchase |
157| 11% (red) | Overhead/services | Row 21 | Food, accommodation, books |
158| 9% (trans) | Overhead/services | Row 22 | Transitional residential |
159| 0% | Any | -- | No TVA to claim |
160| Any | Capital > RON 2,500 | Row 27 | Capital goods scheme |
161| Any | Vehicle (mixed use) | Row 20/21 at 50% | Vehicle 50% rule |
162| Any | Blocked category | -- | No input TVA |
163 
164### Purchases -- EU Supplier (Reverse Charge)
165 
166| Type | Output Row | Input Row | Notes |
167|------|-----------|-----------|-------|
168| Physical goods | Row 9 / Row 9a | Row 23 | Intra-EU acquisition |
169| Services (B2B, Art. 278(2)) | Row 10 / Row 10a | Row 24 | EU service RC |
170| Capital goods | Row 9/10 + Row 9a/10a | Row 27 | Also capital goods row |
171| Out-of-scope (wages etc.) | -- | -- | NEVER reverse charge |
172| Local consumption (hotel, restaurant abroad) | -- | -- | Foreign VAT at source |
173 
174### Purchases -- Non-EU Supplier
175 
176| Type | Output Row | Input Row | Notes |
177|------|-----------|-----------|-------|
178| Services (B2B) | Row 10 / Row 10a | Row 24 | Non-EU service import |
179| Physical goods (customs) | -- | Row 25 | VAT paid to customs (DVI) |
180| Out-of-scope | -- | -- | NEVER reverse charge |
181 
182### Sales -- Domestic
183 
184| Rate | Row | Notes |
185|------|-----|-------|
186| 21% (standard) | Row 1 / Row 1a | Standard-rated supply |
187| 11% (reduced) | Row 2 / Row 2a | Food, accommodation etc. |
188| 9% (transitional) | Row 3 / Row 3a | Residential property |
189| Exempt with credit | Row 4 | International transport |
190| Exempt without credit | Row 5 | Financial, insurance, healthcare |
191 
192### Sales -- EU / Non-EU
193 
194| Location | Type | Row | Notes |
195|----------|------|-----|-------|
196| EU B2B goods | Intra-EU supply | Row 6 | Zero-rated, report on D390 |
197| EU B2B services | Art. 278(2) services | Row 7 | Place of supply in customer MS |
198| Non-EU | Export | Row 8 | Zero-rated, customs docs |
199 
200---
201 
202## Step 4: Reverse Charge Mechanics [T1]
203 
204**Legislation:** Fiscal Code Art. 307(2)-(6) (reverse charge); Art. 276-278 (place of supply for services).
205 
206### Intra-EU Acquisitions of Goods (Art. 289)
2071. Report taxable base in Row 9
2082. Self-assess output TVA at applicable Romanian rate in Row 9a
2093. Claim input TVA in Row 23
2104. Net effect: zero for fully taxable businesses
2115. Report on D390 VIES
212 
213### Import of Services -- EU and Non-EU B2B (Art. 278(2))
2141. Report taxable base in Row 10
2152. Self-assess output TVA in Row 10a
2163. Claim input TVA in Row 24
2174. Net effect: zero for fully taxable businesses
218 
219### Domestic Reverse Charge (Art. 331)
220 
221| Supply Type | Legislation | Notes |
222|-------------|-------------|-------|
223| Supply of buildings/land (after first occupation) | Art. 331(2)(a) | When seller opts to tax |
224| Supply of wood and timber | Art. 331(2)(b) | All categories of wood |
225| Supply of cereals and industrial crops | Art. 331(2)(c) | Grain, oilseeds, etc. |
226| Supply of waste and recyclable materials | Art. 331(2)(d) | Scrap metal, paper, plastic |
227| Transfers of CO2 emission allowances | Art. 331(2)(e) | Greenhouse gas permits |
228| Supply of mobile phones and tablets (> RON 22,500) | Art. 331(2)(f) | Above threshold only |
229| Supply of gaming consoles and integrated circuits (> RON 22,500) | Art. 331(2)(g) | Above threshold only |
230 
231Domestic reverse charge procedure:
2321. Report taxable base in Row 11
2332. Self-assess output TVA in Row 11a
2343. Claim input TVA in Row 26
235 
236### Exceptions to Reverse Charge [T1]
237- Out-of-scope categories: NEVER reverse charge
238- Local consumption abroad: NOT reverse charge; foreign VAT paid at source
239- EU supplier charged their local VAT > 0%: NOT reverse charge
240- Mobile phones/tablets below RON 22,500: normal VAT applies
241 
242---
243 
244## Step 5: Deductibility Check
245 
246### Blocked / Restricted Categories [T1]
247**Legislation:** Fiscal Code Art. 297-298.
248 
249| Category | VAT Recovery | Legislation | Notes |
250|----------|-------------|-------------|-------|
251| Passenger vehicles (50% rule) | 50% | Art. 297(4) | Unless exclusively for business with proof |
252| Fuel for 50%-restricted vehicles | 50% | Art. 297(4) | Same rule as vehicle |
253| Maintenance/repairs for 50%-restricted vehicles | 50% | Art. 297(4) | Follows vehicle rule |
254| Alcohol | 0% | Art. 297(1)(a) | Unless part of business activity (bar, shop, distributor) |
255| Tobacco | 0% | Art. 297(1)(a) | Unless business activity (tobacconist) |
256| Luxury goods for personal use | 0% | Art. 297(1)(b) | Non-deductible |
257| Business gifts > RON 100 per item | 0% | Art. 297(1)(c) | Blocked above threshold |
258| Business gifts <= RON 100 per item | Deductible | Art. 297(1)(c) | Promotional items OK |
259| Protocol/entertainment expenses | Deductible for TVA | Art. 297 | NOT blocked for TVA (unlike many EU countries) |
260| Protocol expenses | Limited for CIT | Art. 25(3)(a) Fiscal Code | 2% of accounting profit limit for CIT (not TVA) |
261| Supplies for exempt-without-credit activities | 0% | Art. 297(2) | Financial, insurance, education inputs |
262| Personal use items | 0% | Art. 297(1)(b) | No deduction |
263 
264### Vehicle 50% Rule Details [T1]
265**Legislation:** Fiscal Code Art. 297(4).
266 
267| Scenario | TVA Deduction | Notes |
268|----------|--------------|-------|
269| Passenger car (max 9 seats), mixed use | 50% | Default assumption |
270| Passenger car, exclusively business | 100% | Must have supporting evidence (trip sheets, GPS, contracts) |
271| Taxi, delivery vehicle, emergency vehicle | 100% | Qualifying activities |
272| Rental fleet vehicle (car rental business) | 100% | Part of business activity |
273| Van / truck (N1 category or higher) | 100% | No restriction |
274| Fuel for 50% vehicle | 50% | Follows vehicle rule |
275| Fuel for 100% vehicle | 100% | Follows vehicle rule |
276| Insurance, repairs, parking for 50% vehicle | 50% | Follows vehicle rule |
277 
278### Registration-Based Recovery [T1]
279 
280| Registration Type | Input VAT Recovery | Legislation |
281|-------------------|-------------------|-------------|
282| Normal TVA payer | Full recovery (subject to blocks) | Art. 297 |
283| Exempt entity (below threshold) | NO recovery | Art. 310 |
284| Micro-enterprise | NO TVA obligations (subject to micro-enterprise tax) | Art. 47 |
285 
286### Partial Exemption (Pro-Rata) [T2]
287**Legislation:** Fiscal Code Art. 300.
288 
289`Recovery % = (Taxable Turnover + Zero-Rated Turnover) / Total Turnover * 100`
290 
291| Rule | Detail | Legislation |
292|------|--------|-------------|
293| Rounding | Round UP to nearest whole percent | Art. 300(3) |
294| Provisional | Use prior year pro-rata during current year | Art. 300(4) |
295| Annual regularization | True-up at year-end in last D300 of the year | Art. 300(5) |
296| Excluded from calculation | Incidental financial/property transactions | Art. 300(2) |
297 
298**Flag for reviewer: annual regularization required. Provisional pro-rata used during year; final pro-rata calculated after year-end.**
299 
300---
301 
302## Step 6: SAF-T Reporting (D406) [T1]
303 
304**Legislation:** OPANAF 1783/2021 (SAF-T), as amended.
305 
306| Feature | Detail |
307|---------|--------|
308| Filing form | D406 (Standard Audit File for Tax) |
309| Large taxpayers | Monthly, by 14th of month M+2 |
310| Medium/small taxpayers | Monthly, by last day of month M+3 |
311| Micro-enterprises | Monthly, by last day of month M+4 |
312| Content | General ledger, accounts receivable/payable, fixed assets, inventory, purchase/sales invoices |
313| Reconciliation | ANAF cross-checks D406 against D300; discrepancies must be explained within 20 days |
314| Penalty | Fines between RON 1,000 and RON 5,000 for non-compliance |
315 
316**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.
317 
318---
319 
320## Step 7: E-Invoicing (RO e-Factura) [T1]
321 
322**Legislation:** OUG 120/2021, as amended; Law 296/2023.
323 
324| Obligation | Effective Date | Legislation |
325|------------|---------------|-------------|
326| B2G (government) | Mandatory since July 2022 | OUG 120/2021 |
327| B2B (all sectors) | Mandatory from 1 January 2026 | Law 296/2023 Art. I |
328| B2C | Mandatory from 1 January 2026 | Law 296/2023 Art. I |
329| Transmission deadline | Within 5 working days of invoice issuance | OUG 120/2021 Art. 10 |
330| Format | CIUS-RO (UBL 2.1 based) | OPANAF specification |
331| Platform | RO e-Factura via ANAF SPV portal | anaf.ro |
332 
333**Consequence:** Invoices not transmitted via e-Factura may be denied input TVA deduction by ANAF from 2026.
334 
335---
336 
337## Step 8: Key Thresholds
338 
339| Threshold | Value | Legislation |
340|-----------|-------|-------------|
341| VAT registration (domestic) | RON 395,000 annual turnover (from 1 September 2025) | Fiscal Code Art. 310 |
342| Previous threshold (before Sep 2025) | RON 300,000 | Art. 310 (old) |
343| Monthly filing trigger | Annual turnover > EUR 100,000 prior year | Art. 322(1) |
344| Capital goods adjustment -- movable | 5 years | Art. 305(1) |
345| Capital goods adjustment -- immovable | 20 years | Art. 305(2) |
346| Business gift deduction limit | RON 100 per item | Art. 297(1)(c) |
347| Vehicle 50% restriction | Passenger cars, max 9 seats | Art. 297(4) |
348| Domestic RC mobile phones/tablets | RON 22,500 per transaction | Art. 331(2)(f-g) |
349| EU distance selling (B2C) | EUR 10,000 (EU-wide OSS threshold) | EU Directive 2017/2455 |
350| Micro-enterprise tax threshold | EUR 500,000 revenue | Art. 47 |
351| EU SME scheme (from 2025) | EUR 85,000 domestic + EUR 100,000 EU-wide | EU Directive 2020/285 |
352 
353---
354 
355## Step 9: VAT Registration [T1]
356 
357| Feature | Detail | Legislation |
358|---------|--------|-------------|
359| VAT number format | RO + CUI number (up to 10 digits) | Art. 316 |
360| Mandatory registration | Turnover > RON 395,000 (from Sep 2025) | Art. 310(1) |
361| Registration deadline | 10 days after exceeding threshold | Art. 316(1) |
362| Voluntary registration | May register below threshold | Art. 316(1)(b) |
363| Deregistration | If turnover drops below threshold | Art. 310(7) |
364| ANAF reactivation risk | ANAF may cancel VAT number if non-compliant (D300/D394 unfiled, inactive address, etc.) | Art. 316(11) |
365| Re-registration | Must apply and may require fiscal inspection | Art. 316(12) |
366| Fiscal representative | Required for non-EU businesses without Romanian establishment | Art. 318 |
367 
368**Warning:** ANAF actively cancels VAT registrations for non-compliance. Re-registration can be difficult and time-consuming.
369 
370---
371 
372## Step 10: Filing Deadlines and Penalties
373 
374### Filing Deadlines [T1]
375 
376| Filing | Period | Deadline | Legislation |
377|--------|--------|----------|-------------|
378| D300 (monthly filer) | Monthly | 25th of following month | Art. 322(1) |
379| D300 (quarterly filer) | Quarterly | 25th of month after quarter end | Art. 322(2) |
380| D394 (local transactions report) | Monthly/Quarterly | Same as D300 deadline | OPANAF 3769/2015 |
381| D390 VIES (recapitulative statement) | Monthly | 25th of following month | Art. 325 |
382| D406 SAF-T (large taxpayers) | Monthly | 14th of M+2 | OPANAF 1783/2021 |
383| D406 SAF-T (medium/small) | Monthly | Last day of M+3 | OPANAF 1783/2021 |
384| TVA payment | Same as return | 25th | Tax Procedure Code Art. 156 |
385| RO e-Factura transmission | Per invoice | 5 working days from issuance | OUG 120/2021 Art. 10 |
386 
387### Penalties [T1]
388 
389| Violation | Penalty | Legislation |
390|-----------|---------|-------------|
391| Late filing of D300 | RON 1,000 - RON 5,000 for legal entities | Tax Procedure Code Art. 336(1) |
392| Late filing (individuals) | RON 500 - RON 1,000 | Tax Procedure Code Art. 336(2) |
393| Late payment of TVA | 0.02% per day of delay (late interest) | Tax Procedure Code Art. 174(5) |
394| Tax shortfall (additional assessment) | 0% - 50% penalty depending on circumstances | Tax Procedure Code Art. 181-182 |
395| D406 SAF-T non-compliance | RON 1,000 - RON 5,000 per filing | OPANAF 1783/2021 |
396| e-Factura non-compliance | RON 5,000 - RON 10,000 (legal entities from 2026) | Law 296/2023 |
397| Failure to register for VAT | Back-assessment + penalties | Art. 310 |
398| Non-filing of D394 | RON 2,000 - RON 10,000 | OPANAF 3769/2015 |
399 
400---
401 
402## Step 11: Edge Case Registry
403 
404### EC1 -- Hotel in another EU country [T1]
405**Situation:** Romanian TVA payer pays for hotel in Italy. Invoice shows Italian 10% VAT.
406**Resolution:** NOT reverse charge. Italian VAT was charged and paid at source. No Romanian TVA entries. Italian VAT is irrecoverable cost.
407**Legislation:** Fiscal Code Art. 278(4)(b) -- place of supply for accommodation is where property is located.
408 
409### EC2 -- SaaS subscription from US provider (AWS, Google) [T1]
410**Situation:** Monthly charge from US company, no VAT on invoice.
411**Resolution:** Import of services. Report in Row 10 (base) / Row 10a (output TVA at 21%) / Row 24 (input TVA). Net effect zero.
412**Legislation:** Fiscal Code Art. 278(2) -- place of supply for B2B services is customer's establishment.
413 
414### EC3 -- Intra-EU goods acquisition [T1]
415**Situation:** Romanian company buys goods from German supplier at 0% with DE VAT number.
416**Resolution:** Report in Row 9 (base) / Row 9a (output TVA at 21%) / Row 23 (input TVA). Net effect zero. Report on D390 VIES.
417**Legislation:** Fiscal Code Art. 289.
418 
419### EC4 -- Passenger car purchase, mixed use (50% rule) [T1]
420**Situation:** Company buys car for RON 100,000 + RON 21,000 TVA. Mixed use, no proof of exclusive business.
421**Resolution:** 50% deduction. Input TVA recoverable = RON 10,500. Remaining RON 10,500 is cost.
422**Legislation:** Fiscal Code Art. 297(4).
423 
424### EC5 -- Domestic reverse charge (waste materials) [T1]
425**Situation:** Romanian supplier sells scrap metal to Romanian buyer. Both TVA registered.
426**Resolution:** Supplier invoices without TVA. Buyer self-assesses in Row 11/11a (output) and Row 26 (input). Net effect zero.
427**Legislation:** Fiscal Code Art. 331(2)(d).
428 
429### EC6 -- Credit note [T1]
430**Situation:** Supplier issues credit note reducing an earlier invoice.
431**Resolution:** Reduce original row values. Report in the period the credit note is issued. Negative adjustment in applicable rows.
432**Legislation:** Fiscal Code Art. 287 (adjustment of tax base).
433 
434### EC7 -- Pre-filled VAT return discrepancy (RO e-TVA) [T2]
435**Situation:** ANAF's pre-filled D300 (RO e-TVA) shows different figures than taxpayer's records.
436**Resolution:** Flag for reviewer. Taxpayer must either accept ANAF figures or provide written explanation (Notificare) within 20 days. Discrepancy may trigger audit.
437**Legislation:** OPANAF 2131/2025.
438 
439### EC8 -- Transitional rate period (August 2025) [T1]
440**Situation:** Invoice issued 31 July 2025 at 19%, paid in August 2025.
441**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.
442**Legislation:** Fiscal Code Art. 282 (chargeability); OUG 59/2025 transitional provisions.
443 
444### EC9 -- Import of physical goods via customs [T2]
445**Situation:** Client imports goods from China via Constanta port.
446**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).
447**Legislation:** Fiscal Code Art. 293; Art. 326^1 (deferred import TVA).
448 
449### EC10 -- Business gift under RON 100 [T1]
450**Situation:** Company distributes promotional items worth RON 50 each to clients.
451**Resolution:** Input TVA on purchase is deductible (under RON 100 threshold). No output TVA on distribution if promotional purpose is documented.
452**Legislation:** Fiscal Code Art. 297(1)(c).
453 
454### EC11 -- Business gift over RON 100 (blocked) [T1]
455**Situation:** Company gives client a gift worth RON 200 + RON 42 TVA.
456**Resolution:** Input TVA of RON 42 is NOT deductible (exceeds RON 100 threshold). Full amount is cost.
457**Legislation:** Fiscal Code Art. 297(1)(c).
458 
459### EC12 -- ANAF cancellation of VAT registration [T2]
460**Situation:** ANAF sends notice that client's TVA number is being cancelled for non-compliance.
461**Resolution:** ESCALATE. Client must regularize compliance issues (file missing returns, update registered address). Flag for reviewer: re-registration requires fiscal inspection.
462**Legislation:** Fiscal Code Art. 316(11)-(12).
463 
464### EC13 -- Domestic reverse charge (wood/timber) [T1]
465**Situation:** Romanian lumber company sells processed timber to another Romanian TVA-registered company.
466**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.
467**Legislation:** Fiscal Code Art. 331(2)(b).
468 
469### EC14 -- Mobile phones above RON 22,500 (domestic RC) [T1]
470**Situation:** Romanian company buys smartphones worth RON 30,000 from another Romanian company.
471**Resolution:** Domestic reverse charge applies (above RON 22,500 threshold). Buyer self-assesses. Below threshold: normal TVA.
472**Legislation:** Fiscal Code Art. 331(2)(f).
473 
474### EC15 -- Deferred import TVA (Art. 326^1) [T2]
475**Situation:** Company with authorization defers import TVA rather than paying at customs border.
476**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.
477**Legislation:** Fiscal Code Art. 326^1.
478 
479### EC16 -- Passenger car used exclusively for business (100% deduction) [T2]
480**Situation:** Delivery company buys a car for RON 60,000 + RON 12,600 TVA. Used exclusively for deliveries.
481**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.
482**Legislation:** Fiscal Code Art. 297(4) -- exception to 50% rule.
483 
484### EC17 -- Transitional rate: supply straddling August 2025 [T1]
485**Situation:** Service contract signed in July 2025, partial delivery in July (19%) and partial in August (21%).
486**Resolution:** TVA rate follows chargeability date for each portion. July deliveries at 19%, August deliveries at 21%. Split invoicing required.
487**Legislation:** Fiscal Code Art. 282; OUG 59/2025 transitional provisions.
488 
489---
490 
491## Step 12: Comparison with Malta
492 
493| Feature | Romania (RO) | Malta (MT) |
494|---------|-------------|------------|
495| Standard rate | 21% (from Aug 2025; previously 19%) | 18% |
496| Reduced rates | 11%, 9% (transitional) | 12%, 7%, 5% |
497| Return form | D300 (~37 rows) | VAT3 (45 boxes) |
498| Filing frequency | Monthly / Quarterly | Quarterly (Art. 10), Annual (Art. 11) |
499| Filing deadline | 25th of following month | 21st of month after quarter (e-filing) |
500| Payment deadline | 25th | Same as filing |
501| Small enterprise threshold | RON 395,000 (~EUR 80,000) | EUR 35,000 |
502| Capital goods movable | > RON 2,500 (5 years) | > EUR 1,160 gross |
503| Capital goods immovable | 20-year adjustment | No specific adjustment period |
504| Blocked: passenger cars | 50% rule (mixed use) | Yes (fully blocked, 10th Schedule) |
505| Blocked: entertainment | NOT blocked for TVA (limited for CIT) | Yes (10th Schedule Item 3(1)(b)) |
506| Blocked: alcohol/tobacco | Yes (unless business activity) | Yes (10th Schedule) |
507| Domestic reverse charge | Buildings, waste, wood, cereals, emissions, phones | No domestic reverse charge |
508| SAF-T filing | D406 mandatory (phased) | No SAF-T |
509| E-invoicing | RO e-Factura mandatory from 2026 | No mandatory e-invoicing |
510| Pre-filled returns | RO e-TVA from ANAF | No pre-filled returns |
511| Refund mechanism | Request on D300, ANAF review | Carry forward / refund request |
512| Tax authority | ANAF | CFR |
513| Filing portal | anaf.ro (SPV) | cfr.gov.mt |
514| Currency | RON (Romanian Leu) | EUR |
515 
516---
517 
518## Step 13: Derived Box Calculations [T1]
519 
520```
521Row 30 = Sum of Row 1a + Row 2a + Row 3a + Row 9a + Row 10a + Row 11a + other output TVA
522Row 31 = Sum of Row 20 + Row 21 + Row 22 + Row 23 + Row 24 + Row 25 + Row 26 + Row 27
523 
524IF Row 30 > Row 31 THEN
525 Row 33 = Row 30 - Row 31 -- Net TVA Payable
526 Row 34 = 0
527ELSE
528 Row 33 = 0
529 Row 34 = Row 31 - Row 30 -- Net TVA Credit
530END
531 
532Row 37 = Row 33 - Row 35 -- Final payable after credit brought forward
533```
534 
535---
536 
537## Step 14: Reviewer Escalation Protocol
538 
539When a [T2] situation is identified, output:
540 
541```
542REVIEWER FLAG
543Tier: T2
544Transaction: [description]
545Issue: [what is ambiguous]
546Options: [list the possible treatments]
547Recommended: [which treatment is most likely correct and why]
548Action Required: Consultant fiscal must confirm before filing.
549```
550 
551When a [T3] situation is identified, output:
552 
553```
554ESCALATION REQUIRED
555Tier: T3
556Transaction: [description]
557Issue: [what is outside skill scope]
558Action Required: Do not classify. Refer to consultant fiscal. Document gap.
559```
560 
561---
562 
563## Step 15: Test Suite
564 
565### Test 1 -- Standard domestic purchase, 21% TVA [T1]
566**Input:** Romanian supplier, office supplies, gross RON 1,210, TVA RON 210, net RON 1,000. Active VAT payer.
567**Expected output:** Row 20 += RON 210. Input TVA recoverable in full.
568 
569### Test 2 -- Import of services from US (SaaS) [T1]
570**Input:** US supplier, monthly fee EUR 50 (~RON 250), no VAT. Active VAT payer.
571**Expected output:** Row 10 = RON 250, Row 10a = RON 52.50 (21%), Row 24 = RON 52.50. Net = zero.
572 
573### Test 3 -- Intra-EU goods acquisition [T1]
574**Input:** French supplier, machinery EUR 10,000, 0% invoice with FR VAT number.
575**Expected output:** Row 9 = RON equivalent, Row 9a = 21% output TVA, Row 23 = same input TVA. Net = zero.
576 
577### Test 4 -- Mixed-use passenger car (50% rule) [T1]
578**Input:** Car RON 80,000 net + RON 16,800 TVA (21%). Mixed use, no exclusive business proof.
579**Expected output:** Row 20 += RON 8,400 (50% of RON 16,800). Remaining RON 8,400 is cost.
580 
581### Test 5 -- Export of goods [T1]
582**Input:** Romanian company exports goods to US client, EUR 5,000.
583**Expected output:** Row 8 = RON equivalent. No output TVA. Zero-rated.
584 
585### Test 6 -- Domestic reverse charge (scrap metal) [T1]
586**Input:** Romanian supplier sells recyclable waste RON 10,000 to Romanian buyer. Both TVA registered.
587**Expected output:** Row 11 = RON 10,000, Row 11a = RON 2,100 (21%), Row 26 = RON 2,100. Net = zero.
588 
589### Test 7 -- Accommodation at 9% (transitional) [T1]
590**Input:** Hotel stay RON 500 + RON 45 TVA (9%). Business trip, before July 2026.
591**Expected output:** Row 22 += RON 45. Fully deductible (business purpose).
592 
593### Test 8 -- Business gift over RON 100 (blocked) [T1]
594**Input:** Company gives client a gift worth RON 200 + RON 42 TVA.
595**Expected output:** Input TVA of RON 42 is NOT deductible. Full amount is cost.
596 
597### Test 9 -- Fuel for 50%-restricted vehicle [T1]
598**Input:** Fuel RON 500 + RON 105 TVA (21%) for a mixed-use passenger car.
599**Expected output:** Row 20 += RON 52.50 (50% of RON 105). Remaining RON 52.50 is cost.
600 
601### Test 10 -- EU B2B service sale [T1]
602**Input:** Romanian company invoices Bulgarian client EUR 2,000 for IT consulting. B2B.
603**Expected output:** Row 7 = RON equivalent. No output TVA. Report on D390 VIES.
604 
605### Test 11 -- Alcohol purchase (blocked) [T1]
606**Input:** Company buys wine RON 1,000 + RON 210 TVA. Not a bar or restaurant.
607**Expected output:** Row 20 += RON 0. TVA BLOCKED (alcohol, Art. 297(1)(a)). Full RON 1,210 is cost.
608 
609### Test 12 -- Protocol/entertainment expense (deductible for TVA) [T1]
610**Input:** Client dinner RON 500 + RON 105 TVA (21%). Business entertainment.
611**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.
612 
613---
614 
615## Step 16: TVA Rates -- Detailed Supply Classification [T1]
616 
617### 21% Standard Rate (from 1 August 2025, Fiscal Code Art. 291(1))
618 
619| Supply Category | Examples |
620|----------------|----------|
621| General goods | Electronics, furniture, clothing, household items, motor vehicles |
622| Professional services | Legal, accounting, consulting, IT, advertising |
623| Telecommunications | Mobile, fixed-line, internet services |
624| Alcohol | Beer, wine, spirits |
625| Tobacco | Cigarettes, cigars |
626| Construction materials | Cement, steel, timber, fixtures |
627| Energy | Electricity, gas (non-household tariffs) |
628 
629### 11% Reduced Rate (from 1 August 2025, Fiscal Code Art. 291(2) as amended)
630 
631| Supply Category | Examples |
632|----------------|----------|
633| Food and non-alcoholic beverages | All food items, soft drinks, juice, water |
634| Restaurant and catering services | Dine-in meals, takeaway food (not alcohol) |
635| Accommodation | Hotels, guesthouses, camping, Airbnb (commercial) |
636| Books and periodicals | Printed and electronic books, newspapers, magazines |
637| Medicines and medical devices | Prescription and OTC pharmaceuticals, hearing aids, prosthetics |
638| Water supply | Drinking water distribution |
639| Heating | District heating, firewood, pellets |
640| Fertilizers and pesticides | Agricultural inputs |
641| School supplies | Notebooks, textbooks, educational materials |
642 
643### 9% Transitional Rate (until 31 July 2026, Fiscal Code Art. 291(2) transitional)
644 
645| Supply Category | Examples |
646|----------------|----------|
647| Residential property (first sale) | New apartments and houses meeting social housing criteria |
648| Prostheses and similar accessories | Medical prosthetics, hearing aids (during transitional period) |
649 
650### Pre-August 2025 Rates (for historical periods)
651 
652| Rate | Category |
653|------|----------|
654| 19% | Standard rate (all periods before 1 August 2025) |
655| 9% | Reduced rate (food, accommodation, books, medicines, water, heating) |
656| 5% | Super-reduced (social housing, books, school supplies) |
657 
658---
659 
660## Step 17: Out of Scope -- Direct Tax (Reference Only) [T3]
661 
662This skill does not compute income tax. The following is reference information only. Escalate to qualified adviser.
663 
664- **Corporate income tax (impozit pe profit):** 16% on adjusted profit (Fiscal Code Art. 13-46)
665- **Micro-enterprise tax:** 1% on revenue (if EUR 500,000 or below; from 2024)
666- **Dividend tax:** 8% withholding (Fiscal Code Art. 97)
667- **Social contributions (CAS):** 25% employee pension contribution
668- **Health contributions (CASS):** 10% employee health contribution
669- **Personal income tax:** 10% flat rate on employment income
670- **Local taxes:** Property tax, vehicle tax, advertising tax (administered by local authorities)
671- **Construction tax:** 1.5% on value of new constructions (administered by local authorities)
672- **Special construction tax:** 1% on buildings used for non-residential purposes over RON 2,500,000
673 
674### Refund Process [T1]
675 
676| Feature | Detail | Legislation |
677|---------|--------|-------------|
678| Refund request | Filed via D300 Row 36 | Art. 303(2) |
679| Automatic refund (with fiscal certificate) | 45 days from filing | Tax Procedure Code Art. 77 |
680| Audit-conditioned refund | ANAF may inspect before refund | Tax Procedure Code Art. 94 |
681| Risk classification | Low risk: automatic; high risk: audit first | ANAF internal procedure |
682 
683---
684 
685## PROHIBITIONS [T1]
686 
687- NEVER let AI guess VAT box assignment -- it is deterministic from transaction facts
688- NEVER apply old rates (19%/9%/5%) to transactions after 1 August 2025 without verifying transitional rules
689- NEVER claim 100% TVA on passenger cars without evidence of exclusive business use (Art. 297(4))
690- NEVER claim input TVA on alcohol/tobacco unless it is the business activity (Art. 297(1)(a))
691- NEVER apply reverse charge to out-of-scope categories (wages, dividends, bank charges)
692- NEVER apply reverse charge to local consumption services abroad (hotel, restaurant, taxi)
693- NEVER allow TVA-exempt entities to claim input TVA
694- NEVER ignore SAF-T / D406 filing obligations
695- NEVER file D300 without reconciling against D406 data (from 2026, ANAF cross-checks automatically)
696- NEVER ignore RO e-Factura obligations -- non-transmitted invoices may be denied deduction
697- NEVER apply domestic RC to mobile phones/tablets below RON 22,500 threshold
698- NEVER compute any number -- all arithmetic is handled by the deterministic engine, not the AI
699 
700---
701 
702## Contribution Notes
703 
704This 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.
705 
706**A skill may not be published without sign-off from a qualified practitioner in the relevant jurisdiction.**
707 
708 
709---
710 
711## Disclaimer
712 
713This 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.
714 
715The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
716 

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About

Use this skill whenever asked to prepare, review, or create a Romania VAT return (Declaratia 300 / D300 form) for any client. Trigger on phrases like "prepare VAT return", "do the VAT", "fill in D300", "create the return", "Romanian VAT", "TVA", or any request involving Romania VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill contains the complete Romania VAT classification rules, box mappings, deductibility rules, reverse charge treatment, SAF-T obligations, e-invoicing (RO e-Factura), and filing deadlines required to produce a correct return. ALWAYS read this skill before touching any Romanian VAT-related work.

ROty-2025

RO skill: