Romania

VAT Return in Romania

Romanian VAT (TVA, taxa pe valoarea adăugată) in tax year 2026: who must register, the 21% standard rate and 11% reduced rate set by Legea 141/2025 from 1 August 2025 and what the 11% list covers, the 9% transitional rate for homes ending 31 July 2026, the 395,000 lei small-enterprise exemption, monthly or quarterly D300 returns due on the 25th, the D394 local listing due on the 30th, the D390 EU listing, RO e-TVA pre-filled returns and compliance notices, RO e-Factura in five working days, domestic and EU reverse charge, intra-EU supplies, the 50% car restriction, refunds, interest and fines. Trigger phrases: Romanian VAT, Romania VAT return, Romanian VAT rate, TVA Romania, D300, decont de TVA, D394, e-TVA, cota TVA 21%, plafon 395.000 lei, VAT registration Romania. Out of scope: e-invoice formats and validation (romania-einvoice), company tax (ro-corporate-income-tax), residence and withholding (ro-cross-border), the system overview (ro-tax-overview).