EU/UK VAT · RO · EU member

Romania VAT

Romania VAT rates, number format and cross-border validation, from the European Commission VAT rates database and the EU VIES service.

Standard rate
19%
Reduced rate
9% / 5%
Number format
RO + 2 to 10 digits
Validation
VIES

How Romania's 19% rate compares

Romania's 19% standard VAT rate is solidly below the median of 21%. It also applies a reduced rate of 9% on food, pharmaceuticals, accommodation, books, and a second reduced rate of 5% on school books, certain housing, museums. The most recently revised of these non-standard tiers is the second reduced rate, in effect since 2016-01-01. The current rate has been in effect since 2017-01-01, unchanged for several years.

By standard-rate proximity, Romania matches Cyprus's standard rate almost exactly. VAT numbers in this country can be validated via the VIES (VAT Information Exchange System) cross-border validation service.

All VAT rates

Standard rate

19%

Most goods and services

In effect since 2017-01-01

Reduced rate

9%

Food, pharmaceuticals, accommodation, books

In effect since 2015-06-01

Reduced rate

5%

School books, certain housing, museums

In effect since 2016-01-01

VAT number format

Prefix
RO
Format
RO + 2 to 10 digits
Example
RO1234567890
Validation service
VIES (European Commission)

Validate a Romania VAT number

Tax authority

Agentia Nationala de Administrare Fiscala

Official guidance: https://www.anaf.ro/

Source: European Commission Taxation and Customs Union EU VAT Rate Registry · 2026

Countries with similar standard rates

Disclaimer: This information is for general reference only and should not be considered legal, tax, or financial advice. Confirm with your accountant or the relevant tax authority for your transaction.

PlainVAT renders country-rate figures from the European Commission's Taxation and Customs Union VAT-rate registry; explanatory guidance links to its relevant authority sources. Country rates are computed directly from the European Commission's VAT-rate registry, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.