Published standard-rate snapshot
- Member state
- Romania
- Standard VAT rate
- 21%
- Source snapshot date
- 2026-01-01
- Source
- EU TEDB import
EU VAT rates
Romania VAT rates
The standard VAT-rate snapshot for Romania is 21%, observed in VAT Engine’s TEDB source snapshot dated 2026-01-01. It is a source-backed reference point, not a legal effective-date claim or a determination of the rate for a particular supply.
Use the right context
Reduced rates, exemptions, place-of-supply rules, and product classification can change the answer. Use the dated API lookup for operational decisions and verify legal effective dates against primary authority when required.
Romania: national sources and date context
Romania’s standard-rate change
ANAF explains that the standard rate became 21% on 1 August 2025 under Law 141/2025. That legal change date is separate from the 1 January 2026 observation date of the snapshot shown here. Earlier supplies need their own dated evidence.
ANAF: VAT changes under Law 141/2025 (Romanian PDF, page 2)Check the scope before using a reduced rate
ANAF’s explanation distinguishes standard-rate supplies from reduced-rate categories and lists product exclusions. An ecommerce product name alone does not establish eligibility; check the national conditions before mapping a product to a tax class.
ANAF: reduced-rate categories and exclusions (Romanian PDF)National sources checked . These explanations do not update the published snapshot or establish product eligibility or API coverage for a later date.
Standard-rate arithmetic example
If a sale has already been confirmed as subject to the 21% standard rate, a net price of 100.00 gives the following amounts. The example uses monetary units with two decimal places; it does not classify the sale or choose its jurisdiction or legally applicable rate.
- Net
- 100.00
- VAT
- 21.00
- Gross
- 121.00
Using the Romania snapshot
What this value answers
It provides a quick reference for the country’s standard VAT rate in the published source snapshot and a traceable observation date.
What it does not answer
It does not decide the place of taxation, customer status, exemption, product classification, reduced rate, or legal effective date.
What to do next
For a real transaction, establish the country and supply date, review the tax class, then use the dated rate or calculation API.
Page updated . The rate’s observation date remains 2026-01-01. Report a source or page issue.