Romania TVA standard rate (cota standard de taxă pe valoarea adăugată)
Romania TVA standard rate (cota standard de taxă pe valoarea adăugată) is 21 percent, in force since 1 Aug 2025. It was 19 percent before that. Last checked against the official source on 6 Sep 2026.
Cota standard a taxei pe valoarea adăugată, Art. 291 alin. (1) din Legea nr. 227/2015 privind Codul fiscal. Applies to all taxable supplies that are neither exempt nor listed under the reduced rate.
| Current value | 21 percent |
|---|---|
| In force from | 2025-08-01 |
| Official source | Codul fiscal (Legea nr. 227/2015), Art. 291 alin. (1) — text consolidat ANAF, ultima actualizare O.U.G. nr. 8/2026: 'Cota standard se aplică asupra bazei de impozitare pentru operaţiunile impozabile care nu sunt scutite de taxă sau care nu sunt supuse cotei reduse, iar nivelul acesteia este 21%'; modificat prin Legea nr. 141/2025 privind unele măsuri fiscal-bugetare, art. II pct. 42, în vigoare de la 1 august 2025 conform art. VII alin. (1) |
| Last verified | 2026-09-06 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
TRAP CONFIRMED — the common account is right and the widely cached 19% is WRONG. Legea nr. 141/2025 (Monitorul Oficial nr. 699 din 25 iulie 2025, adopted by the Government assuming responsibility before Parliament on 7 July 2025, promulgated by Decretul nr. 791/2025) raised the standard rate from 19% to 21% and, in the SAME reform, abolished the 5% reduced rate and merged the old 5% and 9% categories into a SINGLE reduced rate of 11%. Art. VII alin. (1) of Legea 141/2025 sets the entry into force of arts. II-VI at 1 August 2025. REDUCED RATE now 11% (Art. 291 alin. (2)), covering: human-use medicines; food and beverages for human/animal consumption and live domestic animals (EXCLUDING alcoholic drinks, non-alcoholic drinks under NC 2202, foods with added sugar of at least 10 g/100 g, and food supplements under Legea 56/2021 — all of which moved to 21%); water supply and sewerage; irrigation water; fertilisers, pesticides, seeds and agricultural services; textbooks, books, newspapers and magazines; access to castles, museums, memorial houses, historic and architectural monuments, zoos and botanical gardens; firewood, sawdust, pellets and briquettes; thermal energy in the cold season for households, hospitals, schools, NGOs, places of worship and accredited social-service providers; social-policy housing (only old-age homes and children's/disability recovery centres); hotel and similar accommodation including camping; restaurant and catering services (excluding alcoholic drinks and NC 2202 drinks). Veterinary medicines moved from 9% to the standard 21%. Photovoltaic panels, solar thermal panels and heat pumps moved to 21%. TRANSITIONAL 9%: Art. III of Legea 141/2025 lets an individual buy ONE dwelling at a reduced 9% rate in the window 1 August 2025 - 31 July 2026 inclusive, if the usable area is at most 120 sqm and the value including land does not exceed 600,000 lei excluding VAT and the cumulative conditions are met — that window was EXTENDED by Legea nr. 161/2026 (M.Of. Partea I nr. 642 din 04.08.2026, in force 7 August 2026) to deliveries through 30 September 2026, with a refund of the 21%-vs-9% difference for qualifying deliveries invoiced at the standard rate between 1 and 6 August 2026 (claims from 1 October 2026). The standard 21% and reduced 11% rates are untouched by Legea 161/2026. ANAF taxpayer-guidance PDFs corroborate the change in the authority's own words ('Cota standard de TVA se majorează de la 19% la 21%', https://static.anaf.ro/static/10/Ploiesti/modificari_tva.pdf, and https://static.anaf.ro/static/10/Brasov/Brasov/cote_TVA.pdf). Access note: the official consolidated statute at legislatie.just.ro (Portal Legislativ) was unreachable from this location (TLS reset / navigation denied) — the ANAF consolidated Codul fiscal, which ANAF itself links from anaf.ro as the canonical text, was used instead.
Earlier values
| From | Value | Source |
|---|---|---|
| 2017-01-01 | 19 | Legea nr. 227/2015 privind Codul fiscal, Art. 291 alin. (1)… |
Get it programmatically
curl https://euroref.dev/v1/ro/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ro/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ro/vatOther Romania series: BNR monetary policy rate (rata dobânzii de politică monetară) · VAT registration threshold · minimum wage · Public holidays (zile de sărbătoare legală în care nu se lucrează) · CPI inflation (year-on-year) · Corporate income tax rate (impozit pe profit) · Withholding tax rates · Personal income tax rate (impozit pe venit — cotă unică) · Statutory social-insurance contributions · Statutory legal interest (dobânda legală) · BNR reference exchange rates
The same figure elsewhere: Serbia · Slovakia · Slovenia · Spain · Sweden · all 34