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Romania VAT Rates 2026

Romania (România) levies Value Added Tax under the name CIF / CF (Cod de Identificare Fiscală / Cod Fiscal). The standard rate is 19%, applied to most goods and services. Reduced rates of 9% and 5% apply to essential categories including food, medicines, and cultural services.

Access rates via API

The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/RO endpoint to get Romania rates programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/RO
# No authentication required for rate lookups

# Response:
# { "country_code": "RO", "standard_rate": 19,
#   "reduced_rates": [9, 5], "currency": "RON" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Romania standard rate.

// 1. Validate the customer's Romania VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/RO/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Romania VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/RO').then(r => r.json());
// → { standard_rate: 19, reduced_rates: [9, 5] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Romania standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Romania VAT

Romania has one of the most variable VAT number lengths in the EU (2 to 10 digits), which can complicate format validation. Romania has a growing IT outsourcing sector and is a significant source of B2B services across the EU.

The Romania CIF / CF is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Romania business customer, validate their VAT registration number first.

VAT rates in other EU countries