Key Highlights

  • Who can claim a VAT refund in Romania: Registered taxpayers, exporters, and eligible non-resident businesses.
  • When and how to apply for a refund in Romania: Refunds are requested via the ANAF online portal, following strict EU-aligned deadlines.
  • Which expenses are eligible and which are not: Business-related costs such as rent, utilities, imports, and travel are refundable, while entertainment and personal expenses are not.
  • Step-by-step process for local and overseas claimants: Different procedures apply for Romania-registered and foreign businesses.
  • How Commenda ensures full VAT compliance: End-to-end digital oversight of VAT filings and cross-border refund tracking.

Understanding VAT in Romania

Romania’s Value-Added Tax (Taxa pe Valoarea Adăugată: TVA) is regulated by Law No. 227/2015 (Fiscal Code) and Directive 2006/112/EC of the European Union. The standard VAT rate is 19%, with reduced rates of 9% and 5% applied to certain goods and services such as medicines, books, food, and hotel accommodation.

Businesses registered for VAT in Romania collect output VAT on their taxable supplies and deduct input VAT on purchases connected to those activities. When the deductible amount exceeds the VAT payable, the difference may be refunded. The National Agency for Fiscal Administration (ANAF) administers both domestic and foreign VAT refund claims through its e-Factura and SPV (Virtual Private Space) digital systems.

Staying informed of these mechanisms is critical for maintaining compliance and optimizing cash-flow efficiency across operations.

Who Can Claim a VAT Refund in Romania

Eligibility for a VAT refund in Romania depends on registration status and the nature of the business activities. Both domestic and foreign entities can reclaim VAT if they meet the specific conditions outlined by ANAF.

Domestic VAT-Registered Businesses

Romanian companies registered for VAT may recover input VAT through their periodic returns when deductible VAT exceeds output VAT. Refunds apply to operational costs, investment purchases, and other taxable expenditures.

Exporters and Cross-Border Service Providers

Exporters and zero-rated suppliers can reclaim VAT incurred on inputs connected to their taxable activities, even if their supplies are taxed at 0%. Proof of export and valid invoices are essential for approval.

Non-Resident Businesses

Foreign businesses that incur Romanian VAT on local purchases (for instance, accommodation, trade fair participation, or transport) may claim refunds under the EU Refund Directive (2008/9/EC) or the 13th Directive (86/560/EEC). Claims are allowed only if reciprocity exists between Romania and the applicant’s home country.

When Can Romania Businesses Claim a VAT Refund

Refund timing varies by taxpayer status; registered domestic businesses file through VAT returns, while foreign claimants follow EU or 13th Directive schedules.

Domestic VAT Refund Timing

Romanian VAT-registered taxpayers generally file monthly returns via the D300 form. Smaller businesses with an annual turnover below €100,000 (approx. RON 500,000) may opt for quarterly filing. Returns are due by the 25th day of the month following the tax period, and refunds are typically processed within 45 days unless ANAF initiates verification.

EU-Based Foreign Claimants

Businesses established in another EU Member State can recover Romanian VAT under Directive 2008/9/EC, submitting applications through their home country’s electronic VAT refund portal. The deadline is 30 September of the year following the refund period.

Claims may cover a minimum of three months and up to one calendar year. Some advisory sources (e.g., Accace) note a minimum refund amount of €400 for partial-year claims.

Non-EU Claimants

Non-EU applicants must submit refund requests directly to ANAF between 1 January and 30 June of the year following the refund period under the 13th Directive. The same minimum thresholds apply. Refunds are approved once reciprocity and documentation are verified.

What Can You Claim

Romanian VAT law allows recovery of input VAT on goods and services used for taxable business purposes. The following categories are generally eligible:

  • Office rent, utilities, and professional services
  • Equipment and machinery used for production or operations
  • Business travel, accommodation, and vehicle leasing for commercial use
  • Trade-fair participation fees, marketing, and consulting services
  • Import VAT paid at customs for goods entering Romania.

Invoices must include all mandatory fields, such as supplier VAT ID, issue date, taxable amount, and VAT rate, to qualify for a refund.

What Expenses Are NOT Eligible for a VAT Refund in Romania

Certain expenses are explicitly excluded from VAT recovery to prevent misuse and ensure tax neutrality. Understanding these exclusions helps minimize rejection risks:

  • Entertainment, meals, and hospitality
  • Passenger vehicles used for personal or mixed purposes
  • Non-business gifts, employee benefits, or personal items
  • Expenditures linked to VAT-exempt activities (education, finance, insurance)
  • Invoices missing mandatory information or issued to non-registered entities

ANAF may request clarifications or documentation corrections during review, especially for high-value transactions.

Are Non-Romania Businesses Eligible for a VAT Refund

Foreign companies that incur Romanian VAT may recover it if they meet the legal and reciprocity requirements.

EU-Established Claimants

EU businesses must apply via their own national tax authority portal. The home authority transmits the claim electronically to ANAF, which manages processing and communication. Refunds are usually issued within four months, extendable to eight months if additional verification is needed.

Non-EU Claimants

Non-EU businesses without a Romanian fixed establishment must submit claims directly to ANAF’s Central Fiscal Authority for VAT Refunds. The application must include:

  • Original invoices and import documents
  • Certificate of taxable status issued by the home-country tax authority
  • Proof of payment and bank account details in EUR
  • Reciprocity confirmation between the two states

Claims are accepted only if the applicant’s home country provides equivalent refund rights to Romanian entities.

Step-by-Step: Reclaiming VAT for Romanian Businesses

Domestic VAT refund claims follow Romania’s standard return process through Form D300 and the e-Factura portal.

  1. Confirm VAT registration: Ensure an active VAT ID and that all prior returns are up to date.
  2. Check deductible expenses: Validate that invoices support taxable activities.
  3. File VAT Return (D300): Submit via the SPV portal by the 25th of the following month.
  4. Request a refund: Select the refund option when the deductible VAT exceeds the payable VAT.
  5. Submit supporting documents: ANAF may request invoices, contracts, or bank statements.
  6. Track refund status: Processing generally takes 45 days; longer if an audit is triggered.
  7. Maintain records: Keep documents for 10 years under Romanian accounting law.

Step-by-Step: Reclaiming VAT for Overseas Businesses

Foreign claimants must follow the proper route based on EU membership and maintain precise documentation to ensure approval.

  1. Confirm eligibility: No fixed establishment or VAT registration in Romania.
  2. Identify filing method:
    • EU businesses: Apply via home-country portal (Directive 2008/9/EC).
    • Non-EU businesses: Apply directly to ANAF under Directive 86/560/EEC.
  3. Prepare documentation: Include original invoices, taxable-status certificate, proof of payment, and translated copies if needed.
  4. Observe deadlines:
    • 30 September (EU applicants)
    • 30 June (non-EU applicants)
  5. Respond to ANAF inquiries promptly.
  6. Receive refund: Payment is made in EUR to the applicant’s bank account once verified.

Incomplete or late applications commonly result in delays or rejection, highlighting the importance of structured oversight.

Documentation and Compliance Checklist

Proper documentation is central to VAT recovery in Romania, as incomplete or inaccurate records often lead to rejection. The following checklist summarizes the key documents and their purpose for a compliant submission.

Document Purpose Notes
Valid VAT invoices Proof of VAT paid Must list supplier + buyer VAT IDs, date, and VAT rate
VAT return or refund form Formal refund request Filed via ANAF SPV portal or EU refund portal
Certificate of taxable status Confirms business activity Required for 13th Directive claims
Proof of payment + bank details Confirms expense and refund transfer Account must match the applicant
Power of attorney (if agent used) Authorizes representative Must be translated into Romanian
Export/transport documents Supports zero-rated supplies Required for exporters

Romanian law mandates businesses to retain records for 10 years, either digitally or in hard copy, ensuring audit readiness and transparency.

How to Stay VAT-Compliant With Your Paperwork

Accurate documentation and organized recordkeeping are the backbone of successful refund processing in Romania. ANAF enforces strict e-invoicing and data-submission standards.

  • Retain all invoices and refund confirmations in digital format (XML/PDF).
  • Verify supplier VAT IDs using the EU VIES database.
  • File only through authorized ANAF or EU portals.
  • Translate key documents into Romanian or English when applicable.
  • Monitor refund deadlines with automation tools or Commenda’s compliance dashboard.

Commenda enables businesses to centralize VAT management, automate claim tracking, and stay compliant across jurisdictions, eliminating manual follow-ups and submission errors.

How Commenda Simplifies Global VAT and Sales Tax Filings

Handling VAT and sales tax filings across multiple jurisdictions involves complex regulations, country-specific forms, and strict refund deadlines. Commenda’s AI-powered compliance platform enables businesses to manage these obligations seamlessly from one integrated dashboard.

Here’s how Commenda supports your tax compliance and refund process:

  • Automated cross-border filings: File VAT returns or refund claims directly through a single digital interface connected with national tax portals and EU refund systems.
  • Smart validation and document control: Instantly verify invoice accuracy, supplier VAT IDs, and translation requirements before submission to reduce rejection risk.
  • Deadline tracking and alerts: Stay compliant with automated reminders for periodic returns and refund windows, such as quarterly or annual deadlines.
  • Secure digital recordkeeping: Maintain audit-ready archives for statutory retention periods, fully aligned with international e-invoicing and data-integrity standards.
  • Centralized tax management: View all refund statuses, entity-level VAT positions, and compliance progress in real time, across every market you operate in.

With Commenda, global companies can reclaim eligible VAT faster, ensure cross-border compliance, and eliminate manual paperwork, all while maintaining transparency and control.

Conclusion

Managing VAT refunds across borders is time-intensive and error-prone. Commenda simplifies every step, from preparing compliant refund applications to tracking payments and audit responses in one AI-powered dashboard.

Whether your company operates through subsidiaries or manages remote operations in the EU, Commenda ensures end-to-end transparency, automated filings, and global compliance confidence.

Book a free demo to see how Commenda streamlines VAT recovery across Romania and over 60 jurisdictions worldwide.