VAT refunds from Romania

Name of sales tax

Romanian VAT is referred to as "Taxa pe valoarea adăugată (TVA)" .

Value of turnover tax rates:

The standard rate of Romanian VAT is 20%. In addition, reduced rates of 9% and 5% apply.

Permitted refund periods

The reimbursement period for VAT refunds from Romania must be at least 3 months within one calendar year and 12 months maximum (= one calendar year) .

Minimum Amount requested

For applications with a refund period of at least 3 months, a minimum amount of 400 € applies. For applications whose refund period is one calendar year, a minimum of € 50 applies.

Address of the competent tax authority in the country of reimbursement

Ministry of Public Finances
General Directorate of Public Finances
of the Municipality of Bucharest
Directorate of Methodology for Income Managing
Foreign Representations, Embassies and non-Established Taxpayers
Administration Unit
13, Strada Dimitrie Gerota, Sector 2
Zip code 020027 Bucuresti
ROMANIA

Contact

Tel:     +402 130 5708 1
Fax:   +402 130 5708 1
Email:  This email address is being protected from spambots. You need JavaScript enabled to view it.
Internet: www.mfinante.ro

Reimbursement of individual business transactions / expenses:

Costs / Expenses for	Eligibility
Fairs and exhibitions	100%
Conferences	100%
Hotel accomodation	100%
Restaurant/ Catering	100%
Entertainment, gifts	0% /100%
Purchase of vehicles	50% / 100%
Diesel	50% / 100%
Petrol	50% / 100%
Vehicle repair	50% / 100%
Rent of vehicles	50% / 100%
Taxi	100%
Bus / Train	100%
Phone / Fax	100%
Road fee /tolls	100%
Marketing	100%
Consultants	0%
Legal expenses	0%
Training/ education	0%

General note: Please note that the information, in particular with regard to the deductibility and reimbursement of the various business transactions / expenses, is not exhaustive and should only serve as a guide. Whether a reimbursement claim exists can only be answered by an examination in individual cases.