Import VAT rates in Romania
Romania applies a standard VAT rate of 21% and reduced rates of 11%, 0%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 0% exempt | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Supply of prostheses and their accessories, with the exception of dental prostheses exempt from tax under art.292 para.(1) lett.(b) and supply of orthopedic products. When those goods are imported from a third territory or a third country, the reduced VAT rate is conditioned by submission of the Customs Notice for medical devices or the Declaration of conformity of the medical device manufacturer according to art.12 of the Order no.1009/2016. Art.294 para.(5) letters c), d) of the Fiscal Code. | 30019020 30019098 30029010 30069100 39173300 39262000 39269097 40159000 611510 6116 62160000 630790 … |
| 11% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites The reduced VAT rate is applied for accommodation in the hotel sector or sectors with similar function, including renting of camping sites. For details see art. 291 para. (2) letter m) of the Fiscal Code corroborated with point 37 para. (14) of the Methodological Norms. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced VAT rate shall be applied for the supply of fertilizers and pesticides used in agriculture, seeds and other agricultural products intended for sowing or planting, corresponding to the CN codes mentioned below. For details see art. 291 para. (2) letter e) of the Fiscal Code and art. 1 para. (1) of the Order no. 4634/2022. | 0601 0602 07011000 07031011 07129011 07131010 07133310 10011100 100191 10021000 10031000 10041000 … |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced VAT rate shall be applied for the supply of chemical fertilizers and chemical pesticides used in agriculture, corresponding to the CN codes mentioned below. For details see art. 291 para. (2) letter f) of the Fiscal Code and art. 1 para. (2) of the Order no. 4634/2022. The provisions shall apply until 31st of December 2031. | 3102 3103 3104 31059080 38085200 38085900 38086100 38086200 38086900 380891 380892 380893 … |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings Fertilization; Ploughing; Harrowing; Preparing the seedbed with combine and moulding soil; Seed sowing or planting; Land rolling; Spraying, dusting - fight diseases and pests, herbicide; Harvesting or crop dislocation; Collecting and baling the vegetal material, by pressing in bales; Hoeing crops; Pots planting for potatoes and vegetables. For details see art. 291 para. (2) lett. e) of the Fiscal Code and points 1 - 7, 9, 10, 12, 15 of the Annex to the Order no. 4634/2022. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Mowing; Raking; Digging holes for planting trees and vines; Cleaning of unwanted vegetation and destruction of heaps on pastures and hayfields; Meadow overseeding; Planting horticultural grape vines, trees; Deforestation of vineyards and orchards; Installation of support, growing and palisade system for vineyards and orchards. See art. 291 para. (2) letter e) of the Fiscal Code and points 18, 19, 23, 27, 28, 35 - 37 of the Annex to the Order no. 4634/2022. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Installation of irrigation/fertigation system in vineyards and orchards, as well as in vegetable growing. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 38 of the Annex to the Order no. 4634/2022. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Clearing or cleaning irrigation and/or drainage channels. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 34 of the Annex to the Order no. 4634/2022. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Services to combat soil erosion such as coastal and port construction works, dams, locks and other hydromechanical structures (for the case of water erosion); Flood defense services. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 42 of the Annex to the Order no. 4634/2022, respectively in Order no. 157/2011. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Operations for installing protected spaces, respectively greenhouses and/or solariums; Installation of hail and rain protection systems in vineyards and orchards. For details see art. 291 para. (2) letter e) of the Fiscal Code and points 26 and 39 of the Annex to the Order no. 4634/2022. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Forage silage and fodder storage works in livestock farms; Specific works for manure discharge and providing the feed in or from animal breeding farms; Disinfection, plague and pest control in livestock farms; Sheep shearing; Eggs sorting and marking; Cleaning animal hooves. For details see art. 291 para. (2) letter e) of the Fiscal Code and points 20, 29 - 33 of the Annex to the Order no. 4634/2022. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Artificial insemination in animals. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 43 of the Annex to the Order no. 4634/2022. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Collecting and baling the vegetal material, by pressing in bales (post-harvest services); Chopping the vegetable scraps; Topping sugar beet; Lining, baling, tying tobacco; Collecting, sorting, conditioning, labelling of vegetables and fruits works. For details see art. 291 para. (2) letter e) of the Fiscal Code and points 10, 11, 16, 17, 25 of the Annex to the Order no. 4634/2022. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Treatment of seeds used in setting up of the agricultural crops, with plant protection products. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 8 of the Annex to the Order no. 4634/2022. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Multiplication of seeds. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 44 of the Annex to the Order no. 4634/2022. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Chopping wood cords, branches. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 24 of the Annex to the Order no. 4634/2022. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Levelling the agricultural land, which ensures a flat surface of the crop land, by reducing the micro-relief deviations caused by the other agricultural works; Soil scarification or deep loosening on compacted soils; Unclogging the soil at great depths, in order to favor the roots growth. For details see art. 291 para. (2) letter e) of the Fiscal Code and points 14, 21, 22 of the Annex to the Order no. 4634/2022. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Arrangement of water sources for the animals on meadows, parcelling of meadows; Draining services. For details see art. 291 para. (2) letter e) of the Fiscal Code and points 28, 42 of the Annex to the Order no. 4634/2022, respectively in Order no. 157/2011. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings Executing or opening drains in order to shape the soil for vegetables – art. 291 para. (2) lett. e) of the Fiscal Code and points 13 of the Annex to the Order no. 4634/2022. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Setting up and maintenance of genealogical registers of animal breeds; Determination of the genetic quality of animals. For details see art. 291 para. (2) letter e) of the Fiscal Code and points 40, 41 of the Annex to the Order no. 4634/2022. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Disinfection, plague and pest control in wineries and vegetable and fruit storage warehouses. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 30 of the Annex to the Order no. 4634/2022. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Services to combat soil erosion such as Other landscape maintenance services (for the case of wind erosion). For details see art. 291 para. (2) letter e) of the Fiscal Code and point 42 of the Annex to the Order no. 4634/2022, respectively in the Order no. 157/2011. | |
| 11% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings The reduced rate shall be applied for Eggs packaging services, when packaging is the main activity, including sorting and marking, when these are related/auxiliary operations to packaging. For details see art. 291 para. (2) letter e) of the Fiscal Code and point 32 of the Annex to the Order no. 4634/2022. | |
| 11% reduced | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities The reduced VAT rate is applied for the services consisting in allowing access to castles, museums, memorial houses, historical monuments, architectural and archaeological monuments, zoological and botanical gardens. See art. 291 para. (2) letter h) of the Fiscal Code. | |
| 11% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Food, including beverages, intended for human and animal consumption, live animals and poultry of domestic species, except alcoholic beverages, non-alcoholic beverages NC 2202, foods with added sugar, whose total sugar content is at least 10g/100g product, other than milk formula for newborns, infants and young children, food supplements defined by Law No. 56/2021: art. 291 para (2) lett. b) of Fiscal Code and point 37 (4)-(4^3) of Norms. | 0101 0102 0103 0104 0105 01061410 01061900 01063300 01063910 01063980 01064100 01069000 … |
| 11% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs The reduced rate is applied only if the supplier can prove that the goods, except foods with added sugar, whose total sugar content is at least 10g/100g product, are used as food for human or animal consumption. When those goods are imported from a third territory or a third country, the application of the reduced rate is conditioned by the submission of the Commitment Declaration regarding the destination of the goods. Point 37 para.(5)-(9) of Norms. | 1108 12071000 12072900 12073000 12074090 12075090 12076000 12077000 12079190 12079991 12079996 1212 … |
| 11% reduced | Provision, construction, renovation and alteration of housing, as part of a social policy The reduced VAT rate is applied for the supply of housing as part of social policy, including the land on which they are built (nursing homes and retirement homes, children's homes, and recovery and rehabilitation centers for minors with disabilities). For details see art. 291 para. (2) letter l) of the Fiscal Code corroborated with point 37 para. (16), (19) and (20) of the Methodological Norms. | |
| 11% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. The reduced VAT rate is applied for the supply of school textbooks, books, newspapers and magazines, either on physical means of support and/or supplied electronically, except for those which have, wholly or predominantly, video or music audio content and those intended exclusively or mainly for advertising. See art. 291 para. (2) letter g) of the Fiscal Code corroborated with point 38 of the Methodological Norms. | 4901 4902 49030000 49040000 85232919 85232990 852349 85235190 85235990 85238090 49052000 49059000 |
| 11% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection The reduced TVA rate is applied for the supply of medicines for human use. See art. 291 para. (2) letter a) of the Fiscal Code. | 300120 30019020 30019091 30019098 30021200 30021300 30021400 30021500 30029030 3003 3004 3005 … |
| 11% reduced | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages The reduced VAT rate is applied for restaurant and catering services, excluding alcoholic beverages as well as non-alcoholic beverages, falling within CN codes 2202. For details see art. 291 para. (2) letter n) of the Fiscal Code corroborated with point 37 para. (15) of the Methodological Norms. | |
| 11% reduced | Supply of water The reduced VAT rate is applied for the supply of water for irrigation in agriculture and for water supply and sewerage services. See art. 291 para. (2) letters c) and d) of the Fiscal Code and point 37 para. (13) of the Methodological Norms. | |
| 11% reduced | Supply of electricity, district heating and district cooling, and biogas produced by the feedstock listed in Annex IX, Part A, to Directive (EU) 2018/2001 of the European Parliament and of the Council; supply and installation of highly efficient low emissions heating systems meeting the emission (PM) benchmarks laid down in Annex V to Commission Regulation (EU) 2015/1189 and in Annex V to Commission Regulation (EU) 2015/1185 and having been attributed an EU energy label to show that the criterion referred to in Article 7(2) of Regulation (EU) 2017/1369 of the European Parliament and of the Council is met; and, until 1 January 2030, natural gas and wood used as firewood Supply of district heating in the cold season (the 5-month period between November 1 of the current year and March 31 of the following year), intended for: the population, public and private hospitals, public and private educational institutions, non-governmental organizations, religious institutions, accredited public and private social service providers. See Art. 291 para. (2), letters k) of the Fiscal Code. | |
| 11% reduced | Wood used as firewood (until 1 January 2030) Supply of firewood in the form of logs, in billets, in twigs, in faggots or in similar forms, and sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms. See art. 291 para. (2) letters i), j) of the Fiscal Code. | 44011100 44011200 44013100 44013200 |
| 11% reduced | Wood used as firewood (until 1 January 2030) The supply for the use as heating fuel of sawdust, waste and non-agglomerated wood scraps, carried out to final beneficiaries, on the basis of a statement of liability made available to the supplier. See art. 291 para. (2) letters i), j) of the Fiscal Code. | 44014100 44014900 |
| 21% |
TEDB · 26 October 2026