Romania
Vat Registration Threshold Domestic Businesses RON 330,000 (approximately €70,000)
Vat Registration Threshold Non Eu Sellers No threshold; immediate registration required
Standard Vat Rate 19%
Reduced Vat Rates 5%, 9%
Distance Selling Threshold Pre July 2021 € 35.000
Post July 2021 Oss Rules OSS applicable; €10,000 EU-wide threshold
Exemptions And Special Schemes Small business exemption option at RON 330,000 turnover
Compliance Requirements Quarterly VAT returns