Value-Added Tax (VAT) or Taxa pe valoarea adăugată (TVA) applies to most goods and services in Romania. Rates and exemptions are defined by the Fiscal Code.
VAT is charged at different rates depending on the type of product or service. Some transactions are zero-rated or exempt based on their economic or social purpose.
| Rate | Type | Examples of goods and services |
|---|---|---|
| 19% | Standard | All other taxable goods and services |
| 9% | Reduced | Food, restaurant and catering services, hotel accommodation, drinking water |
| 5% | Reduced | Books and newspapers (under certain conditions), access to cultural and sporting events |
| 0% | Zero | Intra-community supplies, exports outside the EU, international transport of goods and passengers |