Romania VAT registration threshold

What this value means

PERIOD BASIS: Calendar year: the exemption applies while 'cifra de afaceri anuală' does not exceed RON 395,000; art. 310(2) defines the reference turnover as the total value of supplies made 'în cursul unui an calendaristic'. There is no prior-year limb — the ceiling is tested on the running current-calendar-year figure, and the exemption ends the moment it is crossed. NON-ESTABLISHED SUPPLIERS: Art. 310(1) is limited to 'persoana impozabilă stabilită în România conform art. 266 alin. (2) lit. a)' — a non-established supplier has NO threshold and must register under art. 316 before/from its first Romanian taxable supply for which it is liable. From 1 September 2025, new art. 310^2 (mirror of 310^1, inserted by OG 22/2025 transposing Directive (EU) 2020/285) lets an enterprise established in another EU Member State apply the Romanian exemption if its EU-wide annual turnover is ≤ EUR 100,000 (current and preceding calendar year) and its Romanian turnover is within the RON 395,000 ceiling, via prior notification/EX identification in its home state. Non-EU businesses: nil threshold, no SME scheme access. IMPORTED DIGITAL SERVICES: No threshold for inbound digital services: non-EU suppliers of B2C electronic services owe Romanian VAT from the first sale (register directly or via the non-Union OSS, art. 314 Cod fiscal); EU suppliers apply the Union OSS above the EU-wide EUR 10,000 TBE/distance-sales micro-threshold. The art. 310 ceiling never shelters a supplier not established in Romania (outside the new art. 310^2 EU SME scheme). Traps: (1) Registration timing changed radically on 1 Sep 2025 — the old rule (request registration by the 10th of the month after crossing, VAT from the 1st of the following month) is gone; now registration must be requested 'cel târziu la data depăşirii plafonului' and the normal regime applies FROM the very transaction that crosses RON 395,000 (art. 310(6)). An engine still applying the old grace period under-collects. (2) Ex-officio enforcement: art. 310(6^1) lets ANAF back-date registration to the crossing date and assess the tax difference. (3) Transitional: persons who crossed the old RON 300,000 ceiling in August 2025 did not need to register unless they also crossed 395,000 (then deadline 10 Sep 2025); voluntary deregistration windows for those registered under the old ceiling (OG 22/2025 art. III). (4) Turnover base (art. 310(2)) excludes supplies of fixed tangible assets and transfers of intangibles; includes exempt-with-credit operations and certain exempt financial/insurance/real-estate operations unless ancillary. (5) Previous history: RON 300,000 applied from 1 Apr 2018 (derogation-based EUR 88,500); legislatie.just.ro was unreachable this session (connection refused) — the ANAF-hosted official PDF of OG 22/2025 was used and full text extracted. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://euroref.dev/v1/ro/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/ro/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ro/vat-registration-threshold

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