Romanian SAF-T (D406) VAT tax codes: full list with rates and VAT return rows
Every VAT tax code from ANAF's D406 (Romanian SAF-T) nomenclature, by category: supplies, deductible or non-deductible purchases, pro-rata, journal entries. For each code: description, rate and the row in the VAT return (D300) from 1 August 2025. The 21% and 11% codes replaced 19%, 9% and 5%. Code pages are in Romanian.
- Supplies (sales)
- Purchases, VAT 100% deductible
- Purchases, VAT 50% deductible
- Purchases, VAT 50% deductible, pro-rata
- Purchases, VAT 50% deductible, use unknown
- Purchases, VAT not deductible
- Purchases, VAT 50% not deductible
- Purchases deducted by pro-rata (base rate)
- Purchases, use not known
- Journal entries without a source document (non-chargeable VAT, adjustments)
Supplies (sales) (59)
| Code | Description | Rate | D300 row |
|---|---|---|---|
| 310301 | Intra-community supplies of goods VAT exempt | 0% | 1 |
| 310302 | Regularisation of intra-community supplies of goods VAT exempt | 0% | 2 |
| 310303 | Intra-community supplies of goods, VAT exempt according to art. 294 paragraph (2) letters b) and c) from the Fiscal Code | 0% | 3 |
| 310304 | Supplies of goods for which the place of supply is outside Romania (EU or non-EU) | 0% | 3 |
| 310305 | Supply of services for which the place of supply is outside the EU | 0% | 3 |
| 310306 | Intra-Community supplies of services VAT exempt in the Member State in which the tax is due | 0% | 3 |
| 310307 | Supply of intra-Community services, which are not VAT exempt in the Member State in which the tax is due (services according to B2B rule) | 0% | 3/3.1 |
| 310308 | Regularisation of Intra-Community supplies of services which are not exempt in the Member State in which the tax is due (services according to B2B rule) | 0% | 4 |
| 310309 | Supplies of goods and services taxable at a rate of 19% | 19% | 9.1 |
| 310310 | Supplies of goods and services taxable at a rate of 9% | 9% | 10.1 |
| 310311 | Supplies of goods and services taxable at a rate of 5% | 5% | 11.1 |
| 310312 | Supplies of goods and services subject to simplification measures (reverse charge) | 0% | 13 |
| 310313 | Supplies of goods VAT exempt with deduction right according to art. 294 paragraph (1) letters a) and b) from the Fiscal Code (Exports) | 0% | 14 |
| 310314 | Supplies of goods and / or services VAT exempt with deduction right, other than Exports and supplies of goods VAT exempt with deduction right according to art. 294 paragraph (5) from the Fiscal Code | 0% | 14 |
| 310315 | Regularisation of output VAT 24% | 24% | 16 |
| 310316 | Regularisation of output VAT 20% | 20% | 16 |
| 310317 | Regularisation of output VAT of 19% | 19% | 16 |
| 310318 | Regularisation of output VAT of 9% | 9% | 16 |
| 310319 | Regularisation of output VAT of 5% | 5% | 16 |
| 310320 | Intra-Community distance sales of goods and provision of telecommunications, broadcasting and television services, as well as services provided electronically to non-taxable persons from another Member State, for which the place of delivery / supply is in Romania, according to art. 278 para. (1) of the Fiscal Code | 19% | 17 |
| 310321 | Regularisations on the Intra-Community distance sale of goods and the provision of telecommunications, broadcasting and television services, as well as services provided electronically to non-taxable persons in another Member State, according to art. 278 para. (1) of the Fiscal Code | 19% | 18 |
| 310322 | Invoices issued after tax inspection | 19% | – |
| 310323 | Invoices issued in accordance with art. 11 para (6) and (8) from the Fiscal Code, after the VAT registration, for transactions performed during the period when the VAT registration code was cancelled | 24% | – |
| 310324 | Operations outside the VAT scope | 0% | – |
| 310325 | Supplies of goods / services not reportable in the Romanian VAT return and reportable in the VAT return from other countries | 0% | – |
| 310326 | Supplies of goods and / or services VAT exempt without deduction right | 0% | 15 |
| 310327 | Supplies of goods and / or services for which the collected VAT amount is specified amalgamated in one value (*) | 0% | – |
| 310328 | Intra-Community distance sales of goods and provision of telecommunications, broadcasting and television services, as well as services provided electronically to non-taxable persons from another Member State, for which the place of delivery / supply is in Romania, according to art. 278 para. (1) of the Fiscal Code | 5% | 17 |
| 310329 | Regularisations on the Intra-Community distance sale of goods and the provision of telecommunications, broadcasting and television services, as well as services provided electronically to non-taxable persons in another Member State, according to art. 278 para. (1) of the Fiscal Code | 5% | 18 |
| 310330 | Invoices issued in accordance with art. 11 para (6) and (8) from the Fiscal Code, after the VAT registration, for transactions performed during the period when the VAT registration code was cancelled | 20% | – |
| 310331 | Invoices issued in accordance with art. 11 para (6) and (8) from the Fiscal Code, after the VAT registration, for transactions performed during the period when the VAT registration code was cancelled | 19% | – |
| 310332 | Invoices issued in accordance with art. 11 para (6) and (8) from the Fiscal Code, after the VAT registration, for transactions performed during the period when the VAT registration code was cancelled | 9% | – |
| 310333 | Invoices issued in accordance with art. 11 para (6) and (8) from the Fiscal Code, after the VAT registration, for transactions performed during the period when the VAT registration code was cancelled | 5% | – |
| 310334 | Invoices issued in accordance with art. 11 para (6) and (8) from the Fiscal Code, after the VAT registration, for transactions performed during the period when the VAT registration code was cancelled | 0% | – |
| 310335 | Sales of goods/ services by suppliers applying cash accounting VAT system 19% | 19% | – |
| 310336 | Sales of goods/ services by suppliers applying cash accounting VAT system 9% | 9% | – |
| 310337 | Sales of goods/ services by suppliers applying cash accounting VAT system 5% | 5% | – |
| 310338 | Invoices issued after tax inspection | 9% | – |
| 310339 | Invoices issued after tax inspection | 5% | – |
| 310340 | Supplies from Member State of identification | – | – |
| 310341 | Supplies of goods VAT exempt with deduction right according to art. 294 paragraph (5) letters a) and b) from the Fiscal Code | 0% | 14.1 |
| 310342 | Supplies of goods VAT exempt with deduction right according to art. 294 paragraph (5) letters c) and d) from the Fiscal Code | 0% | 14.2 |
| 310343 | Intra-Community distance sales of goods and provision of telecommunications, broadcasting and television services, as well as services provided electronically to non-taxable persons from another Member State, for which the place of delivery / supply is in Romania, according to art. 278 para. (1) of the Fiscal Code | 9% | 17 |
| 310344 | Supplies of goods and services taxable at a rate of 21% | 21% | 9 |
| 310345 | Regularisation of output VAT of 21% | 21% | 16 |
| 310346 | Intra-Community distance sales of goods and provision of telecommunications, broadcasting and television services, as well as services provided electronically to non-taxable persons from another Member State, for which the place of delivery / supply is in Romania, according to art. 278 para. (1) of the Fiscal Code | 21% | 17 |
| 310347 | Regularisations on the Intra-Community distance sale of goods and the provision of telecommunications, broadcasting and television services, as well as services provided electronically to non-taxable persons in another Member State, according to art. 278 para. (1) of the Fiscal Code | 21% | 18 |
| 310348 | Invoices issued after tax inspection 21% | 21% | – |
| 310349 | Invoices issued in accordance with art. 11 para (6) and (8) from the Fiscal Code, after the VAT registration, for transactions performed during the period when the VAT registration code was cancelled | 21% | – |
| 310350 | Sales of goods/ services by suppliers applying cash accounting VAT system 21% | 21% | – |
| 310351 | Supplies of goods and services taxable at a rate of 11% | 11% | 10 |
| 310352 | Regularisation of output VAT of 11% | 11% | 16 |
| 310353 | Invoices issued in accordance with art. 11 para (6) and (8) from the Fiscal Code, after the VAT registration, for transactions performed during the period when the VAT registration code was cancelled | 11% | – |
| 310354 | Sales of goods/ services by suppliers applying cash accounting VAT system 11% | 11% | – |
| 310355 | Invoices issued after tax inspection 11% | 11% | – |
| 310356 | Intra-Community distance sales of goods and provision of telecommunications, broadcasting and television services, as well as services provided electronically to non-taxable persons from another Member State, for which the place of delivery / supply is in Romania, according to art. 278 para. (1) of the Fiscal Code | 11% | 17 |
| 310357 | Supplies of goods and services subject to the 9% VAT rate under Article III of Law No. 141/2025 | 9% | 11 |
| 310358 | Supplies of goods and services subject to the 9% VAT rate under Article III of Law No. 141/2025, carried out by suppliers applying the VAT cash accounting scheme | 9% | 11 |
| 310359 | Regularisations on the Intra-Community distance sale of goods and the provision of telecommunications, broadcasting and television services, as well as services provided electronically to non-taxable persons in another Member State, according to art. 278 para. (1) of the Fiscal Code | 11% | 18 |
Purchases, VAT 100% deductible (112)
| Code | Description | Rate | D300 row |
|---|---|---|---|
| 300101 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 19% | 5/20 |
| 300102 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 9%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 9% | 5/20 |
| 300103 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 5%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 5% | 5/20 |
| 300104 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 21%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 21% | 5/20 |
| 300105 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 11%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 11% | 5/20 |
| 300201 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 19% | 19% | 5/5.1/20/20.1 |
| 300202 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 9% | 9% | 5/5.1/20/20.1 |
| 300203 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 5% | 5% | 5/5.1/20/20.1 |
| 300204 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 21% | 21% | 5/5.1/20/20.1 |
| 300205 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 11% | 11% | 5/5.1/20/20.1 |
| 300401 | Regularisations for intra-community acquisitions of goods 19% | 19% | 6/21 |
| 300402 | Regularisations for intra-community acquisitions of goods 9% | 9% | 6/21 |
| 300403 | Regularisations for intra-community acquisitions of goods 5% | 5% | 6/21 |
| 300404 | Regularisations for intra-community acquisitions of goods 21% | 21% | 6/21 |
| 300405 | Regularisations for intra-community acquisitions of goods 11% | 11% | 6/21 |
| 300501 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 19% VAT | 19% | 7/22 |
| 300502 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 9% VAT | 9% | 7/22 |
| 300503 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 5% VAT | 5% | 7/22 |
| 300504 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 21% VAT | 21% | 7/22 |
| 300505 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 11% VAT | 11% | 7/22 |
| 300601 | Import of goods 19% (subject to simplification measure) | 19% | 7/22 |
| 300602 | Import of goods 9% (subject to simplification measure) | 9% | 7/22 |
| 300603 | Import of goods 5% (subject to simplification measure) | 5% | 7/22 |
| 300604 | Import of goods 21% (subject to simplification measure) | 21% | 7/22 |
| 300605 | Import of goods 11% (subject to simplification measure) | 11% | 7/22 |
| 300701 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 19% | 19% | 7/7.1/22/22.1 |
| 300702 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 9% | 9% | 7/7.1/22/22.1 |
| 300703 | Intra-community acquisition of services (ICA of services acc. to B2B rule)5% | 5% | 7/7.1/22/22.1 |
| 300704 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 21% | 21% | 7/7.1/22/22.1 |
| 300705 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 11% | 11% | 7/7.1/22/22.1 |
| 300801 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 19% | 19% | 8/23 |
| 300802 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 9% | 9% | 8/23 |
| 300803 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 5% | 5% | 8/23 |
| 300804 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 21% | 21% | 8/23 |
| 300805 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 11% | 11% | 8/23 |
| 300901 | Taxable acquisitions of goods subject to simplification measures 19% | 19% | 12.3/27.3 |
| 300902 | Taxable acquisitions of goods subject to simplification measures 9% | 9% | 12.4/27.4 |
| 300903 | Taxable acquisitions of goods subject to simplification measures 5% | 5% | 12.5/27.5 |
| 300904 | Taxable acquisitions of goods subject to simplification measures 20% | 20% | 12.3/27.3 |
| 300905 | Taxable acquisitions of goods subject to simplification measures 24% | 24% | 12.3/27.3 |
| 300906 | Taxable acquisitions of goods subject to simplification measures 21% | 21% | 12.1/27.1 |
| 300907 | Taxable acquisitions of goods subject to simplification measures 11% | 11% | 12.2/27.2 |
| 301101 | Taxable acquisitions of goods and services subject to 19%, other than imports and acquisitions subject to simplification measures | 19% | 24.1 |
| 301102 | Taxable acquisitions of goods and services subject to 9%, other than imports and acquisitions subject to simplification measures | 9% | 25.1 |
| 301103 | Taxable acquisitions of goods and services subject to 5%, other than imports and acquisitions subject to simplification measures | 5% | 26 |
| 301104 | Taxable acquisitions of goods and services subject to 21%, other than imports and acquisitions subject to simplification measures | 21% | 24 |
| 301105 | Taxable acquisitions of goods and services subject to 11%, other than imports and acquisitions subject to simplification measures | 11% | 25 |
| 301201 | Import of goods 19% | 19% | 24.1 |
| 301202 | Import of goods 9% | 9% | 25.1 |
| 301203 | Import of goods 5% | 5% | 26 |
| 301204 | Import of goods 21% | 21% | 24 |
| 301205 | Import of goods 11% | 11% | 25 |
| 301301 | Acquisitions from suppliers applying cash accounting VAT system 19% | 19% | – |
| 301302 | Acquisitions from suppliers applying cash accounting VAT system 9% | 9% | – |
| 301303 | Acquisitions from suppliers applying cash accounting VAT system 5% | 5% | – |
| 301304 | Acquisitions of goods/services not reportable in the Romanian VAT return and reportable the VAT return from other countries. | 0% | – |
| 301305 | Acquisitions from suppliers applying cash accounting VAT system 21% | 21% | – |
| 301306 | Acquisitions from suppliers applying cash accounting VAT system 11% | 11% | – |
| 306301 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 19% | – |
| 306302 | Intra-Community acquisitions of new means of transport | 19% | – |
| 306303 | Intra-Community acquisitions of excisable products | 19% | – |
| 306304 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 19% | – |
| 306306 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 19% | – |
| 306307 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 9% | – |
| 306308 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 5% | – |
| 306309 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 9% | – |
| 306310 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 5% | – |
| 306311 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 9% | – |
| 306312 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 5% | – |
| 306313 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 21% | – |
| 306314 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 11% | – |
| 306315 | Intra-Community acquisitions of new means of transport | 21% | – |
| 306316 | Intra-Community acquisitions of excisable products | 21% | – |
| 306317 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 21% | – |
| 306318 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 11% | – |
| 306319 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 21% | – |
| 306320 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 11% | – |
| 307301 | Pro-rata adjustments | 24% | 35 |
| 307302 | VAT adjustments | 24% | 35 |
| 307303 | Invoices received after a tax audit 19% | 19% | 24.1 |
| 307304 | Invoices received after a tax audit 9% | 9% | 25.1 |
| 307305 | Invoices received after a tax audit 5% | 5% | 26 |
| 307311 | Pro-rata adjustments | 19% | 35 |
| 307312 | Pro-rata adjustments | 9% | 35 |
| 307313 | Pro-rata adjustments | 5% | 35 |
| 307314 | Pro-rata adjustments | 20% | 35 |
| 307321 | VAT adjustments | 19% | 35 |
| 307322 | VAT adjustments | 9% | 35 |
| 307323 | VAT adjustments | 5% | 35 |
| 307324 | VAT adjustments | 20% | 35 |
| 307325 | Invoices received after a tax audit 21% | 21% | 24 |
| 307326 | Invoices received after a tax audit 11% | 11% | 25 |
| 307327 | Pro-rata adjustments | 21% | 35 |
| 307328 | Pro-rata adjustments | 11% | 35 |
| 307329 | VAT adjustments | 21% | 35 |
| 307330 | VAT adjustments | 11% | 35 |
| 308301 | Acquisitions of agricultural products and services from suppliers applying the special regime for agricultures | 8% | 28 |
| 308302 | Acquisitions of goods and services VAT exempt or non-taxable, other than ICA of services VAT exempt | 0% | 30 |
| 308303 | Intra-community acquisitions of services VAT exempt | 0% | 30.1 |
| 308304 | VAT refunded to foreign buyers, including the commission of authorized units | 19% | 33 |
| 308305 | VAT refunded to foreign buyers, including the commission of authorized units | 9% | 33 |
| 308306 | VAT refunded to foreign buyers, including the commission of authorized units | 5% | 33 |
| 308307 | Regularisations regarding flat-rate compensation | 8% | 29 |
| 308308 | VAT refunded to foreign buyers, including the commission of authorized units | 21% | 33 |
| 308309 | VAT refunded to foreign buyers, including the commission of authorized units | 11% | 33 |
| 309101 | Regularisations of input VAT 19% | 19% | 34 |
| 309102 | Regularisations of input VAT 9% | 9% | 34 |
| 309103 | Regularisations of input VAT 5% | 5% | 34 |
| 309104 | Regularisations of input VAT 20% | 20% | 34 |
| 309105 | Regularisations of input VAT 24% | 24% | 34 |
| 309106 | Regularisations of input VAT 21% | 21% | 34 |
| 309107 | Regularisations of input VAT 11% | 11% | 34 |
Purchases, VAT 50% deductible (111)
| Code | Description | Rate | D300 row |
|---|---|---|---|
| 340201 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 19% | 19% | 5/20 |
| 340202 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 9% | 9% | 5/20 |
| 340203 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 5% | 5% | 5/20 |
| 340204 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 21% | 21% | 5/20 |
| 340205 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 11% | 11% | 5/20 |
| 340301 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 19% | 5/5.1/20/20.1 |
| 340302 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 9% | 5/5.1/20/20.1 |
| 340303 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 5% | 5/5.1/20/20.1 |
| 340304 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 21%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 21% | 5/5.1/20/20.1 |
| 340305 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 11%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 11% | 5/5.1/20/20.1 |
| 340401 | Regularisations for intra-community acquisitions of goods 19% | 19% | 6/21 |
| 340402 | Regularisations for intra-community acquisitions of goods 9% | 9% | 6/21 |
| 340403 | Regularisations for intra-community acquisitions of goods 5% | 5% | 6/21 |
| 340404 | Regularisations for intra-community acquisitions of goods 21% | 21% | 6/21 |
| 340405 | Regularisations for intra-community acquisitions of goods 11% | 11% | 6/21 |
| 340501 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 19% VAT | 19% | 7/22 |
| 340502 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 9% VAT | 9% | 7/22 |
| 340503 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 5% VAT | 5% | 7/22 |
| 340504 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 21% VAT | 21% | 7/22 |
| 340505 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 11% VAT | 11% | 7/22 |
| 340601 | Import of goods 19% (subject to simplification measure) | 19% | 7/22 |
| 340602 | Import of goods 9% (subject to simplification measure) | 9% | 7/22 |
| 340603 | Import of goods 5% (subject to simplification measure) | 5% | 7/22 |
| 340604 | Import of goods 21% (subject to simplification measure) | 21% | 7/22 |
| 340605 | Import of goods 11% (subject to simplification measure) | 11% | 7/22 |
| 340701 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 19% | 19% | 7/7.1/22/22.1 |
| 340702 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 9% | 9% | 7/7.1/22/22.1 |
| 340703 | Intra-community acquisition of services (ICA of services acc. to B2B rule)5% | 5% | 7/7.1/22/22.1 |
| 340704 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 21% | 21% | 7/7.1/22/22.1 |
| 340705 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 11% | 11% | 7/7.1/22/22.1 |
| 340801 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 19% | 19% | 8/23 |
| 340802 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 9% | 9% | 8/23 |
| 340803 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 5% | 5% | 8/23 |
| 340804 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 21% | 21% | 8/23 |
| 340805 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 11% | 11% | 8/23 |
| 340901 | Taxable acquisitions of goods subject to simplification measures 19% | 19% | 12.3/27.3 |
| 340902 | Taxable acquisitions of goods subject to simplification measures 9% | 9% | 12.4/27.4 |
| 340903 | Taxable acquisitions of goods subject to simplification measures 5% | 5% | 12.5/27.5 |
| 340904 | Taxable acquisitions of goods subject to simplification measures 20% | 20% | 12.3/27.3 |
| 340905 | Taxable acquisitions of goods subject to simplification measures 24% | 24% | 12.3/27.3 |
| 340906 | Taxable acquisitions of goods subject to simplification measures 21% | 21% | 12.1/27.1 |
| 340907 | Taxable acquisitions of goods subject to simplification measures 11% | 11% | 12.2/27.2 |
| 341101 | Taxable acquisitions of goods and services subject to 19%, other than imports and acquisitions subject to simplification measures | 19% | 24.1 |
| 341102 | Taxable acquisitions of goods and services subject to 9%, other than imports and acquisitions subject to simplification measures | 9% | 25.1 |
| 341103 | Taxable acquisitions of goods and services subject to 5%, other than imports and acquisitions subject to simplification measures | 5% | 26 |
| 341104 | Taxable acquisitions of goods and services subject to 21%, other than imports and acquisitions subject to simplification measures | 21% | 24 |
| 341105 | Taxable acquisitions of goods and services subject to 11%, other than imports and acquisitions subject to simplification measures | 11% | 25 |
| 341201 | Import of goods 19% | 19% | 24.1 |
| 341202 | Import of goods 9% | 9% | 25.1 |
| 341203 | Import of goods 5% | 5% | 26 |
| 341204 | Import of goods 21% | 21% | 24 |
| 341205 | Import of goods 11% | 11% | 25 |
| 341301 | Acquisitions from suppliers applying cash accounting VAT system 19% | 19% | – |
| 341302 | Acquisitions from suppliers applying cash accounting VAT system 9% | 9% | – |
| 341303 | Acquisitions from suppliers applying cash accounting VAT system 5% | 5% | – |
| 341304 | Acquisitions of goods/services not reportable in the Romanian VAT return and reportable the VAT return from other countries. | 0% | – |
| 341305 | Acquisitions from suppliers applying cash accounting VAT system 11% | 11% | – |
| 341306 | Acquisitions from suppliers applying cash accounting VAT system 21% | 21% | – |
| 346301 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 19% | – |
| 346302 | Intra-Community acquisitions of new means of transport | 19% | – |
| 346303 | Intra-Community acquisitions of excisable products | 19% | – |
| 346304 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 19% | – |
| 346306 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 19% | – |
| 346307 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 9% | – |
| 346308 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 5% | – |
| 346309 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 9% | – |
| 346310 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 5% | – |
| 346311 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 9% | – |
| 346312 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 5% | – |
| 346313 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 21% | – |
| 346314 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 11% | – |
| 346315 | Intra-Community acquisitions of new means of transport | 21% | – |
| 346316 | Intra-Community acquisitions of excisable products | 21% | – |
| 346317 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 21% | – |
| 346318 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 11% | – |
| 346319 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 21% | – |
| 346320 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 11% | – |
| 347301 | Pro-rata adjustments | 24% | 35 |
| 347302 | VAT adjustments | 24% | 35 |
| 347303 | Invoices received after a tax audit 19% | 19% | 24.1 |
| 347304 | Invoices received after a tax audit 9% | 9% | 25.1 |
| 347305 | Invoices received after a tax audit 5% | 5% | 26 |
| 347306 | Invoices received after a tax audit 21% | 21% | 24 |
| 347307 | Invoices received after a tax audit 11% | 11% | 25 |
| 347311 | Pro-rata adjustments | 19% | 35 |
| 347312 | Pro-rata adjustments | 9% | 35 |
| 347313 | Pro-rata adjustments | 5% | 35 |
| 347314 | Pro-rata adjustments | 20% | 35 |
| 347315 | Pro-rata adjustments | 21% | 35 |
| 347316 | Pro-rata adjustments | 11% | 35 |
| 347321 | VAT adjustments | 19% | 35 |
| 347322 | VAT adjustments | 9% | 35 |
| 347323 | VAT adjustments | 5% | 35 |
| 347324 | VAT adjustments | 20% | 35 |
| 347325 | VAT adjustments | 21% | 35 |
| 347326 | VAT adjustments | 11% | 35 |
| 348301 | Acquisitions of agricultural products and services from suppliers applying the special regime for agricultures | 8% | 28 |
| 348302 | Acquisitions of goods and services VAT exempt or non-taxable, other than ICA of services VAT exempt | 0% | 30 |
| 348303 | Intra-community acquisitions of services VAT exempt | 0% | 30.1 |
| 348304 | VAT refunded to foreign buyers, including the commission of authorized units | 19% | 33 |
| 348305 | VAT refunded to foreign buyers, including the commission of authorized units | 9% | 33 |
| 348306 | VAT refunded to foreign buyers, including the commission of authorized units | 5% | 33 |
| 348307 | VAT refunded to foreign buyers, including the commission of authorized units | 21% | 33 |
| 348308 | VAT refunded to foreign buyers, including the commission of authorized units | 11% | 33 |
| 349101 | Regularisations of input VAT 19% | 19% | 34 |
| 349102 | Regularisations of input VAT 9% | 9% | 34 |
| 349103 | Regularisations of input VAT 5% | 5% | 34 |
| 349104 | Regularisations of input VAT 20% | 20% | 34 |
| 349105 | Regularisations of input VAT 24% | 24% | 34 |
| 349106 | Regularisations of input VAT 21% | 21% | 34 |
| 349107 | Regularisations of input VAT 11% | 11% | 34 |
Purchases, VAT 50% deductible, pro-rata (111)
| Code | Description | Rate | D300 row |
|---|---|---|---|
| 320101 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 19% | 5/20 |
| 320102 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 9% | 5/20 |
| 320103 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 5% | 5/20 |
| 320104 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 21%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 21% | 5/20 |
| 320105 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 11%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 11% | 5/20 |
| 320201 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 19% | 19% | 5/5.1/20/20.1 |
| 320202 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 9% | 9% | 5/5.1/20/20.1 |
| 320203 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 5% | 5% | 5/5.1/20/20.1 |
| 320204 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 21% | 21% | 5/5.1/20/20.1 |
| 320205 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 11% | 11% | 5/5.1/20/20.1 |
| 320401 | Regularisations for intra-community acquisitions of goods 19% | 19% | 6/21 |
| 320402 | Regularisations for intra-community acquisitions of goods 9% | 9% | 6/21 |
| 320403 | Regularisations for intra-community acquisitions of goods 5% | 5% | 6/21 |
| 320404 | Regularisations for intra-community acquisitions of goods 21% | 21% | 6/21 |
| 320405 | Regularisations for intra-community acquisitions of goods 11% | 11% | 6/21 |
| 320501 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 19% VAT | 19% | 7/22 |
| 320502 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 9% VAT | 9% | 7/22 |
| 320503 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 5% VAT | 5% | 7/22 |
| 320504 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 21% VAT | 21% | 7/22 |
| 320505 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 11% VAT | 11% | 7/22 |
| 320601 | Import of goods 19% (subject to simplification measure) | 19% | 7/22 |
| 320602 | Import of goods 9% (subject to simplification measure) | 9% | 7/22 |
| 320603 | Import of goods 5% (subject to simplification measure) | 5% | 7/22 |
| 320604 | Import of goods 21% (subject to simplification measure) | 21% | 7/22 |
| 320605 | Import of goods 11% (subject to simplification measure) | 11% | 7/22 |
| 320701 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 19% | 19% | 7/7.1/22/22.1 |
| 320702 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 9% | 9% | 7/7.1/22/22.1 |
| 320703 | Intra-community acquisition of services (ICA of services acc. to B2B rule)5% | 5% | 7/7.1/22/22.1 |
| 320704 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 21% | 21% | 7/7.1/22/22.1 |
| 320705 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 11% | 11% | 7/7.1/22/22.1 |
| 320801 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 19% | 19% | 8/23 |
| 320802 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 9% | 9% | 8/23 |
| 320803 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 5% | 5% | 8/23 |
| 320804 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 21% | 21% | 8/23 |
| 320805 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 11% | 11% | 8/23 |
| 320901 | Taxable acquisitions of goods subject to simplification measures 19% | 19% | 12.3/27.3 |
| 320902 | Taxable acquisitions of goods subject to simplification measures 9% | 9% | 12.4/27.4 |
| 320903 | Taxable acquisitions of goods subject to simplification measures 5% | 5% | 12.5/27.5 |
| 320904 | Taxable acquisitions of goods subject to simplification measures 20% | 20% | 12.3/27.3 |
| 320905 | Taxable acquisitions of goods subject to simplification measures 24% | 24% | 12.3/27.3 |
| 320906 | Taxable acquisitions of goods subject to simplification measures 21% | 21% | 12.1/27.1 |
| 320907 | Taxable acquisitions of goods subject to simplification measures 11% | 11% | 12.2/27.2 |
| 321101 | Taxable acquisitions of goods and services subject to 19%, other than imports and acquisitions subject to simplification measures | 19% | 24.1 |
| 321102 | Taxable acquisitions of goods and services subject to 9%, other than imports and acquisitions subject to simplification measures | 9% | 25.1 |
| 321103 | Taxable acquisitions of goods and services subject to 5%, other than imports and acquisitions subject to simplification measures | 5% | 26 |
| 321104 | Taxable acquisitions of goods and services subject to 21%, other than imports and acquisitions subject to simplification measures | 21% | 24 |
| 321105 | Taxable acquisitions of goods and services subject to 11%, other than imports and acquisitions subject to simplification measures | 11% | 25 |
| 321201 | Import of goods 19% | 19% | 24.1 |
| 321202 | Import of goods 9% | 9% | 25.1 |
| 321203 | Import of goods 5% | 5% | 26 |
| 321204 | Import of goods 21% | 21% | 24 |
| 321205 | Import of goods 11% | 11% | 25 |
| 321301 | Acquisitions from suppliers applying cash accounting VAT system 19% | 19% | – |
| 321302 | Acquisitions from suppliers applying cash accounting VAT system 9% | 9% | – |
| 321303 | Acquisitions from suppliers applying cash accounting VAT system 5% | 5% | – |
| 321304 | Acquisitions of goods/services not reportable in the Romanian VAT return and reportable the VAT return from other countries. | 0% | – |
| 321305 | Acquisitions from suppliers applying cash accounting VAT system 21% | 21% | – |
| 321306 | Acquisitions from suppliers applying cash accounting VAT system 11% | 11% | – |
| 326301 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 19% | – |
| 326302 | Intra-Community acquisitions of new means of transport | 19% | – |
| 326303 | Intra-Community acquisitions of excisable products | 19% | – |
| 326304 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 19% | – |
| 326306 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 19% | – |
| 326307 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 9% | – |
| 326308 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 5% | – |
| 326309 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 9% | – |
| 326310 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 5% | – |
| 326311 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 9% | – |
| 326312 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 5% | – |
| 326313 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 21% | – |
| 326314 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 11% | – |
| 326315 | Intra-Community acquisitions of new means of transport | 21% | – |
| 326316 | Intra-Community acquisitions of excisable products | 21% | – |
| 326317 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 21% | – |
| 326318 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 11% | – |
| 326319 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 21% | – |
| 326320 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 11% | – |
| 327301 | Pro-rata adjustments | 24% | 35 |
| 327302 | VAT adjustments | 24% | 35 |
| 327303 | Invoices received after a tax audit 19% | 19% | 24.1 |
| 327304 | Invoices received after a tax audit 9% | 9% | 25.1 |
| 327305 | Invoices received after a tax audit 5% | 5% | 26 |
| 327306 | Invoices received after a tax audit 21% | 21% | 24 |
| 327307 | Invoices received after a tax audit 11% | 11% | 25 |
| 327311 | Pro-rata adjustments | 19% | 35 |
| 327312 | Pro-rata adjustments | 9% | 35 |
| 327313 | Pro-rata adjustments | 5% | 35 |
| 327314 | Pro-rata adjustments | 20% | 35 |
| 327315 | Pro-rata adjustments | 21% | 35 |
| 327316 | Pro-rata adjustments | 11% | 35 |
| 327321 | VAT adjustments | 19% | 35 |
| 327322 | VAT adjustments | 9% | 35 |
| 327323 | VAT adjustments | 5% | 35 |
| 327324 | VAT adjustments | 20% | 35 |
| 327325 | VAT adjustments | 21% | 35 |
| 327326 | VAT adjustments | 11% | 35 |
| 328301 | Acquisitions of agricultural products and services from suppliers applying the special regime for agricultures (applicable VAT percentage) | 8% | 28 |
| 328302 | Acquisitions of goods and services VAT exempt or non-taxable, other than ICA of services VAT exempt | 0% | 30 |
| 328303 | Intra-community acquisitions of services VAT exempt | 0% | 30.1 |
| 328304 | VAT refunded to foreign buyers, including the commission of authorized units (for the overall amount) | 19% | 33 |
| 328305 | VAT refunded to foreign buyers, including the commission of authorized units (for the overall amount) | 9% | 33 |
| 328306 | VAT refunded to foreign buyers, including the commission of authorized units (for the overall amount) | 5% | 33 |
| 328307 | VAT refunded to foreign buyers, including the commission of authorized units (for the overall amount) | 21% | 33 |
| 328308 | VAT refunded to foreign buyers, including the commission of authorized units (for the overall amount) | 11% | 33 |
| 329101 | Regularisations of input VAT 19% | 19% | 34 |
| 329102 | Regularisations of input VAT 9% | 9% | 34 |
| 329103 | Regularisations of input VAT 5% | 5% | 34 |
| 329104 | Regularisations of input VAT 20% | 20% | 34 |
| 329105 | Regularisations of input VAT 24% | 24% | 34 |
| 329106 | Regularisations of input VAT 21% | 21% | 34 |
| 329107 | Regularisations of input VAT 11% | 11% | 34 |
Purchases, VAT 50% deductible, use unknown (111)
| Code | Description | Rate | D300 row |
|---|---|---|---|
| 330101 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 19% | 5/20 |
| 330102 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 9%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 9% | 5/20 |
| 330103 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 5%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 5% | 5/20 |
| 330104 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 21%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 21% | 5/20 |
| 330105 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 11%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 11% | 5/20 |
| 330201 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 19% | 19% | 5/5.1/20/20.1 |
| 330202 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 9% | 9% | 5/5.1/20/20.1 |
| 330203 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 5% | 5% | 5/5.1/20/20.1 |
| 330204 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 21% | 21% | 5/5.1/20/20.1 |
| 330205 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 11% | 11% | 5/5.1/20/20.1 |
| 330401 | Regularisations for intra-community acquisitions of goods 19% | 19% | 6/21 |
| 330402 | Regularisations for intra-community acquisitions of goods 9% | 9% | 6/21 |
| 330403 | Regularisations for intra-community acquisitions of goods 5% | 5% | 6/21 |
| 330404 | Regularisations for intra-community acquisitions of goods 21% | 21% | 6/21 |
| 330405 | Regularisations for intra-community acquisitions of goods 11% | 11% | 6/21 |
| 330501 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 19% VAT | 19% | 7/22 |
| 330502 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 9% VAT | 9% | 7/22 |
| 330503 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 5% VAT | 5% | 7/22 |
| 330504 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 21% VAT | 21% | 7/22 |
| 330505 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 11% VAT | 11% | 7/22 |
| 330601 | Import of goods 19% (subject to simplification measure) | 19% | 7/22 |
| 330602 | Import of goods 9% (subject to simplification measure) | 9% | 7/22 |
| 330603 | Import of goods 5% (subject to simplification measure) | 5% | 7/22 |
| 330604 | Import of goods 21% (subject to simplification measure) | 21% | 7/22 |
| 330605 | Import of goods 11% (subject to simplification measure) | 11% | 7/22 |
| 330701 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 19% | 19% | 7/7.1/22/22.1 |
| 330702 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 9% | 9% | 7/7.1/22/22.1 |
| 330703 | Intra-community acquisition of services (ICA of services acc. to B2B rule)5% | 5% | 7/7.1/22/22.1 |
| 330704 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 11% | 21% | 7/7.1/22/22.1 |
| 330705 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 11% | 11% | 7/7.1/22/22.1 |
| 330801 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 19% | 19% | 8/23 |
| 330802 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 9% | 9% | 8/23 |
| 330803 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 5% | 5% | 8/23 |
| 330804 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 21% | 21% | 8/23 |
| 330805 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 11% | 11% | 8/23 |
| 330901 | Taxable acquisitions of goods subject to simplification measures 19% | 19% | 12.3/27.3 |
| 330902 | Taxable acquisitions of goods subject to simplification measures 9% | 9% | 12.4/27.4 |
| 330903 | Taxable acquisitions of goods subject to simplification measures 5% | 5% | 12.5/27.5 |
| 330904 | Taxable acquisitions of goods subject to simplification measures 20% | 20% | 12.3/27.3 |
| 330905 | Taxable acquisitions of goods subject to simplification measures 24% | 24% | 12.3/27.3 |
| 330906 | Taxable acquisitions of goods subject to simplification measures 21% | 21% | 12.1/27.1 |
| 330907 | Taxable acquisitions of goods subject to simplification measures 11% | 11% | 12.2/27.2 |
| 331101 | Taxable acquisitions of goods and services subject to 19%, other than imports and acquisitions subject to simplification measures | 19% | 24.1 |
| 331102 | Taxable acquisitions of goods and services subject to 9%, other than imports and acquisitions subject to simplification measures | 9% | 25.1 |
| 331103 | Taxable acquisitions of goods and services subject to 5%, other than imports and acquisitions subject to simplification measures | 5% | 26 |
| 331104 | Taxable acquisitions of goods and services subject to 21%, other than imports and acquisitions subject to simplification measures | 21% | 24 |
| 331105 | Taxable acquisitions of goods and services subject to 11%, other than imports and acquisitions subject to simplification measures | 11% | 25 |
| 331201 | Import of goods 19% | 19% | 24.1 |
| 331202 | Import of goods 9% | 9% | 25.1 |
| 331203 | Import of goods 5% | 5% | 26 |
| 331204 | Import of goods 21% | 21% | 24 |
| 331205 | Import of goods 11% | 11% | 25 |
| 331301 | Acquisitions from suppliers applying cash accounting VAT system 19% | 19% | – |
| 331302 | Acquisitions from suppliers applying cash accounting VAT system 9% | 9% | – |
| 331303 | Acquisitions from suppliers applying cash accounting VAT system 5% | 5% | – |
| 331304 | Acquisitions of goods/services not reportable in the Romanian VAT return and reportable the VAT return from other countries. | 0% | – |
| 331305 | Acquisitions from suppliers applying cash accounting VAT system 21% | 21% | – |
| 331306 | Acquisitions from suppliers applying cash accounting VAT system 11% | 11% | – |
| 336301 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 19% | – |
| 336302 | Intra-Community acquisitions of new means of transport | 19% | – |
| 336303 | Intra-Community acquisitions of excisable products | 19% | – |
| 336304 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 19% | – |
| 336306 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 19% | – |
| 336307 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 9% | – |
| 336308 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 5% | – |
| 336309 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 9% | – |
| 336310 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 5% | – |
| 336311 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 9% | – |
| 336312 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 5% | – |
| 336313 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 21% | – |
| 336314 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 11% | – |
| 336315 | Intra-Community acquisitions of new means of transport | 21% | – |
| 336316 | Intra-Community acquisitions of excisable products | 21% | – |
| 336317 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 21% | – |
| 336318 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 11% | – |
| 336319 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 21% | – |
| 336320 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 11% | – |
| 337301 | Pro-rata adjustments | 24% | 35 |
| 337302 | VAT adjustments | 24% | 35 |
| 337303 | Invoices received after a tax audit 19% | 19% | 24.1 |
| 337304 | Invoices received after a tax audit 9% | 9% | 25.1 |
| 337305 | Invoices received after a tax audit 5% | 5% | 26 |
| 337306 | Invoices received after a tax audit 21% | 21% | 24 |
| 337307 | Invoices received after a tax audit 11% | 21% | 25 |
| 337311 | Pro-rata adjustments | 19% | 35 |
| 337312 | Pro-rata adjustments | 9% | 35 |
| 337313 | Pro-rata adjustments | 5% | 35 |
| 337314 | Pro-rata adjustments | 20% | 35 |
| 337315 | Pro-rata adjustments | 21% | 35 |
| 337316 | Pro-rata adjustments | 11% | 35 |
| 337321 | VAT adjustments | 19% | 35 |
| 337322 | VAT adjustments | 9% | 35 |
| 337323 | VAT adjustments | 5% | 35 |
| 337324 | VAT adjustments | 20% | 35 |
| 337325 | VAT adjustments | 21% | 35 |
| 337326 | VAT adjustments | 11% | 35 |
| 338301 | Acquisitions of agricultural products and services from suppliers applying the special regime for agricultures | 8% | 28 |
| 338302 | Acquisitions of goods and services VAT exempt or non-taxable, other than ICA of services VAT exempt | 0% | 30 |
| 338303 | Intra-community acquisitions of services VAT exempt | 0% | 30.1 |
| 338304 | VAT refunded to foreign buyers, including the commission of authorized units | 19% | 33 |
| 338305 | VAT refunded to foreign buyers, including the commission of authorized units | 9% | 33 |
| 338306 | VAT refunded to foreign buyers, including the commission of authorized units | 5% | 33 |
| 338307 | VAT refunded to foreign buyers, including the commission of authorized units | 21% | 33 |
| 338308 | VAT refunded to foreign buyers, including the commission of authorized units | 11% | 33 |
| 339101 | Regularisations of input VAT 19% | 19% | 34 |
| 339102 | Regularisations of input VAT 9% | 9% | 34 |
| 339103 | Regularisations of input VAT 5% | 5% | 34 |
| 339104 | Regularisations of input VAT 20% | 20% | 34 |
| 339105 | Regularisations of input VAT 24% | 24% | 34 |
| 339106 | Regularisations of input VAT 21% | 21% | 34 |
| 339107 | Regularisations of input VAT 11% | 11% | 34 |
Purchases, VAT not deductible (111)
| Code | Description | Rate | D300 row |
|---|---|---|---|
| 350101 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 19% | 5/20 |
| 350102 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 9% | 5/20 |
| 350103 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 5% | 5/20 |
| 350104 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 21%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 21% | 5/20 |
| 350105 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 11%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 11% | 5/20 |
| 350201 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 19% | 19% | 5/5.1/20/20.1 |
| 350202 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 9% | 9% | 5/5.1/20/20.1 |
| 350203 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 5% | 5% | 5/5.1/20/20.1 |
| 350204 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 21% | 21% | 5/5.1/20/20.1 |
| 350205 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 11% | 11% | 5/5.1/20/20.1 |
| 350401 | Regularisations for intra-community acquisitions of goods 19% | 19% | 6/21 |
| 350402 | Regularisations for intra-community acquisitions of goods 9% | 9% | 6/21 |
| 350403 | Regularisations for intra-community acquisitions of goods 5% | 5% | 6/21 |
| 350404 | Regularisations for intra-community acquisitions of goods 21% | 21% | 6/21 |
| 350405 | Regularisations for intra-community acquisitions of goods 11% | 11% | 6/21 |
| 350501 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 19% VAT | 19% | 7/22 |
| 350502 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 9% VAT | 9% | 7/22 |
| 350503 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 5% VAT | 5% | 7/22 |
| 350504 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 21% VAT | 21% | 7/22 |
| 350505 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 11% VAT | 11% | 7/22 |
| 350601 | Import of goods 19% (subject to simplification measure) | 19% | 7/22 |
| 350602 | Import of goods 9% (subject to simplification measure) | 9% | 7/22 |
| 350603 | Import of goods 5% (subject to simplification measure) | 5% | 7/22 |
| 350604 | Import of goods 21% (subject to simplification measure) | 21% | 7/22 |
| 350605 | Import of goods 11% (subject to simplification measure) | 11% | 7/22 |
| 350701 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 19% | 19% | 7/7.1/22/22.1 |
| 350702 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 9% | 9% | 7/7.1/22/22.1 |
| 350703 | Intra-community acquisition of services (ICA of services acc. to B2B rule)5% | 5% | 7/7.1/22/22.1 |
| 350704 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 21% | 21% | 7/7.1/22/22.1 |
| 350705 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 11% | 11% | 7/7.1/22/22.1 |
| 350801 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 19% | 19% | 8/23 |
| 350802 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 9% | 9% | 8/23 |
| 350803 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 5% | 5% | 8/23 |
| 350804 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 21% | 21% | 8/23 |
| 350805 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 11% | 11% | 8/23 |
| 350901 | Taxable acquisitions of goods subject to simplification measures 19% | 19% | 12.3/27.3 |
| 350902 | Taxable acquisitions of goods subject to simplification measures 9% | 9% | 12.4/27.4 |
| 350903 | Taxable acquisitions of goods subject to simplification measures 5% | 5% | 12.5/27.5 |
| 350904 | Taxable acquisitions of goods subject to simplification measures 20% | 20% | 12.3/27.3 |
| 350905 | Taxable acquisitions of goods subject to simplification measures 24% | 24% | 12.3/27.3 |
| 350906 | Taxable acquisitions of goods subject to simplification measures 21% | 21% | 12.1/27.1 |
| 350907 | Taxable acquisitions of goods subject to simplification measures 11% | 11% | 12.2/27.2 |
| 351101 | Taxable acquisitions of goods and services subject to 19%, other than imports and acquisitions subject to simplification measures | 19% | 24.1 |
| 351102 | Taxable acquisitions of goods and services subject to 9%, other than imports and acquisitions subject to simplification measures | 9% | 25.1 |
| 351103 | Taxable acquisitions of goods and services subject to 5%, other than imports and acquisitions subject to simplification measures | 5% | 26 |
| 351104 | Taxable acquisitions of goods and services subject to 21%, other than imports and acquisitions subject to simplification measures | 21% | 24 |
| 351105 | Taxable acquisitions of goods and services subject to 11%, other than imports and acquisitions subject to simplification measures | 11% | 25 |
| 351201 | Import of goods 19% | 19% | 24.1 |
| 351202 | Import of goods 9% | 9% | 25.1 |
| 351203 | Import of goods 5% | 5% | 26 |
| 351204 | Import of goods 21% | 21% | 24 |
| 351205 | Import of goods 11% | 11% | 25 |
| 351301 | Acquisitions from suppliers applying cash accounting VAT system 19% | 19% | – |
| 351302 | Acquisitions from suppliers applying cash accounting VAT system 9% | 9% | – |
| 351303 | Acquisitions from suppliers applying cash accounting VAT system 5% | 5% | – |
| 351304 | Acquisitions of goods/services not reportable in the Romanian VAT return and reportable the VAT return from other countries. | 0% | – |
| 351305 | Acquisitions from suppliers applying cash accounting VAT system 21% | 21% | – |
| 351306 | Acquisitions from suppliers applying cash accounting VAT system 11% | 11% | – |
| 356301 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 19% | – |
| 356302 | Intra-Community acquisitions of new means of transport | 19% | – |
| 356303 | Intra-Community acquisitions of excisable products | 19% | – |
| 356304 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 19% | – |
| 356306 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 19% | – |
| 356307 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 9% | – |
| 356308 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 5% | – |
| 356309 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 9% | – |
| 356310 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 5% | – |
| 356311 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 9% | – |
| 356312 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 5% | – |
| 356313 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 21% | – |
| 356314 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 11% | – |
| 356315 | Intra-Community acquisitions of new means of transport | 21% | – |
| 356316 | Intra-Community acquisitions of excisable products | 21% | – |
| 356317 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 21% | – |
| 356318 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 11% | – |
| 356319 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 21% | – |
| 356320 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 11% | – |
| 357301 | Pro-rata adjustments | 24% | 35 |
| 357302 | VAT adjustments | 24% | 35 |
| 357303 | Invoices received after a tax audit 19% | 19% | 24.1 |
| 357304 | Invoices received after a tax audit 9% | 9% | 25.1 |
| 357305 | Invoices received after a tax audit 5% | 5% | 26 |
| 357306 | Invoices received after a tax audit 21% | 21% | 24 |
| 357307 | Invoices received after a tax audit 11% | 11% | 25 |
| 357311 | Pro-rata adjustments | 19% | 35 |
| 357312 | Pro-rata adjustments | 9% | 35 |
| 357313 | Pro-rata adjustments | 5% | 35 |
| 357314 | Pro-rata adjustments | 20% | 35 |
| 357315 | Pro-rata adjustments | 21% | 35 |
| 357316 | Pro-rata adjustments | 11% | 35 |
| 357321 | VAT adjustments | 19% | 35 |
| 357322 | VAT adjustments | 9% | 35 |
| 357323 | VAT adjustments | 5% | 35 |
| 357324 | VAT adjustments | 20% | 35 |
| 357325 | VAT adjustments | 21% | 35 |
| 357326 | VAT adjustments | 11% | 35 |
| 358301 | Acquisitions of agricultural products and services from suppliers applying the special regime for agricultures | 8% | 28 |
| 358302 | Acquisitions of goods and services VAT exempt or non-taxable, other than ICA of services VAT exempt | 0% | 30 |
| 358303 | Intra-community acquisitions of services VAT exempt | 0% | 30.1 |
| 358304 | VAT refunded to foreign buyers, including the commission of authorized units | 19% | 33 |
| 358305 | VAT refunded to foreign buyers, including the commission of authorized units | 9% | 33 |
| 358306 | VAT refunded to foreign buyers, including the commission of authorized units | 5% | 33 |
| 358307 | VAT refunded to foreign buyers, including the commission of authorized units | 21% | 33 |
| 358308 | VAT refunded to foreign buyers, including the commission of authorized units | 11% | 33 |
| 359101 | Regularisations of input VAT 19% | 19% | 34 |
| 359102 | Regularisations of input VAT 9% | 9% | 34 |
| 359103 | Regularisations of input VAT 5% | 5% | 34 |
| 359104 | Regularisations of input VAT 20% | 20% | 34 |
| 359105 | Regularisations of input VAT 24% | 24% | 34 |
| 359106 | Regularisations of input VAT 21% | 21% | 34 |
| 359107 | Regularisations of input VAT 11% | 11% | 34 |
Purchases, VAT 50% not deductible (111)
| Code | Description | Rate | D300 row |
|---|---|---|---|
| 390201 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 19% | 19% | 5/20 |
| 390202 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 9% | 9% | 5/20 |
| 390203 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 5% | 5% | 5/20 |
| 390204 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 21% | 21% | 5/20 |
| 390205 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 11% | 11% | 5/20 |
| 390301 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 19% | 5/5.1/20/20.1 |
| 390302 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 9% | 5/5.1/20/20.1 |
| 390303 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 5% | 5/5.1/20/20.1 |
| 390304 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 21%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 21% | 5/5.1/20/20.1 |
| 390305 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 11%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 11% | 5/5.1/20/20.1 |
| 390401 | Regularisations for intra-community acquisitions of goods 19% | 19% | 6/21 |
| 390402 | Regularisations for intra-community acquisitions of goods 9% | 9% | 6/21 |
| 390403 | Regularisations for intra-community acquisitions of goods 5% | 5% | 6/21 |
| 390404 | Regularisations for intra-community acquisitions of goods 21% | 21% | 6/21 |
| 390405 | Regularisations for intra-community acquisitions of goods 11% | 11% | 6/21 |
| 390501 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 19% VAT | 19% | 7/22 |
| 390502 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 9% VAT | 9% | 7/22 |
| 390503 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 5% VAT | 5% | 7/22 |
| 390504 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 21% VAT | 21% | 7/22 |
| 390505 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 11% VAT | 11% | 7/22 |
| 390601 | Import of goods 19% (subject to simplification measure) | 19% | 7/22 |
| 390602 | Import of goods 9% (subject to simplification measure) | 9% | 7/22 |
| 390603 | Import of goods 5% (subject to simplification measure) | 5% | 7/22 |
| 390604 | Import of goods 21% (subject to simplification measure) | 21% | 7/22 |
| 390605 | Import of goods 11% (subject to simplification measure) | 11% | 7/22 |
| 390701 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 19% | 19% | 7/7.1/22/22.1 |
| 390702 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 9% | 9% | 7/7.1/22/22.1 |
| 390703 | Intra-community acquisition of services (ICA of services acc. to B2B rule)5% | 5% | 7/7.1/22/22.1 |
| 390704 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 21% | 21% | 7/7.1/22/22.1 |
| 390705 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 11% | 11% | 7/7.1/22/22.1 |
| 390801 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 19% | 19% | 8/23 |
| 390802 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 9% | 9% | 8/23 |
| 390803 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 5% | 5% | 8/23 |
| 390804 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 21% | 21% | 8/23 |
| 390805 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 11% | 11% | 8/23 |
| 390901 | Taxable acquisitions of goods subject to simplification measures 19% | 19% | 12.3/27.3 |
| 390902 | Taxable acquisitions of goods subject to simplification measures 9% | 9% | 12.4/27.4 |
| 390903 | Taxable acquisitions of goods subject to simplification measures 5% | 5% | 12.5/27.5 |
| 390904 | Taxable acquisitions of goods subject to simplification measures 20% | 20% | 12.3/27.3 |
| 390905 | Taxable acquisitions of goods subject to simplification measures 24% | 24% | 12.3/27.3 |
| 390906 | Taxable acquisitions of goods subject to simplification measures 21% | 21% | 12.1/27.1 |
| 390907 | Taxable acquisitions of goods subject to simplification measures 11% | 11% | 12.2/27.2 |
| 391101 | Taxable acquisitions of goods and services subject to 19%, other than imports and acquisitions subject to simplification measures | 19% | 24.1 |
| 391102 | Taxable acquisitions of goods and services subject to 9%, other than imports and acquisitions subject to simplification measures | 9% | 25.1 |
| 391103 | Taxable acquisitions of goods and services subject to 5%, other than imports and acquisitions subject to simplification measures | 5% | 26 |
| 391104 | Taxable acquisitions of goods and services subject to 21%, other than imports and acquisitions subject to simplification measures | 21% | 24 |
| 391105 | Taxable acquisitions of goods and services subject to 11%, other than imports and acquisitions subject to simplification measures | 11% | 25 |
| 391201 | Import of goods 19% | 19% | 24.1 |
| 391202 | Import of goods 9% | 9% | 25.1 |
| 391203 | Import of goods 5% | 5% | 26 |
| 391204 | Import of goods 21% | 21% | 24 |
| 391205 | Import of goods 11% | 11% | 25 |
| 391301 | Acquisitions from suppliers applying cash accounting VAT system 19% | 19% | – |
| 391302 | Acquisitions from suppliers applying cash accounting VAT system 9% | 9% | – |
| 391303 | Acquisitions from suppliers applying cash accounting VAT system 5% | 5% | – |
| 391304 | Acquisitions of goods/services not reportable in the Romanian VAT return and reportable the VAT return from other countries. | 0% | – |
| 391305 | Acquisitions from suppliers applying cash accounting VAT system 21% | 21% | – |
| 391306 | Acquisitions from suppliers applying cash accounting VAT system 11% | 11% | – |
| 396301 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 19% | – |
| 396302 | Intra-Community acquisitions of new means of transport | 19% | – |
| 396303 | Intra-Community acquisitions of excisable products | 19% | – |
| 396304 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 19% | – |
| 396306 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 19% | – |
| 396307 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 9% | – |
| 396308 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 5% | – |
| 396309 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 9% | – |
| 396310 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 5% | – |
| 396311 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 9% | – |
| 396312 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 5% | – |
| 396313 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 21% | – |
| 396314 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 11% | – |
| 396315 | Intra-Community acquisitions of new means of transport | 21% | – |
| 396316 | Intra-Community acquisitions of excisable products | 21% | – |
| 396317 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 21% | – |
| 396318 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 11% | – |
| 396319 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 21% | – |
| 396320 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 11% | – |
| 397301 | Pro-rata adjustments | 24% | 35 |
| 397302 | VAT adjustments | 24% | 35 |
| 397303 | Invoices received after a tax audit 19% | 19% | 24.1 |
| 397304 | Invoices received after a tax audit 9% | 9% | 25.1 |
| 397305 | Invoices received after a tax audit 5% | 5% | 26 |
| 397306 | Invoices received after a tax audit 21% | 21% | 24 |
| 397307 | Invoices received after a tax audit 11% | 11% | 25 |
| 397311 | Pro-rata adjustments | 19% | 35 |
| 397312 | Pro-rata adjustments | 9% | 35 |
| 397313 | Pro-rata adjustments | 5% | 35 |
| 397314 | Pro-rata adjustments | 20% | 35 |
| 397315 | Pro-rata adjustments | 21% | 35 |
| 397316 | Pro-rata adjustments | 11% | 35 |
| 397321 | VAT adjustments | 19% | 35 |
| 397322 | VAT adjustments | 9% | 35 |
| 397323 | VAT adjustments | 5% | 35 |
| 397324 | VAT adjustments | 20% | 35 |
| 397325 | VAT adjustments | 21% | 35 |
| 397326 | VAT adjustments | 11% | 35 |
| 398301 | Acquisitions of agricultural products and services from suppliers applying the special regime for agricultures | 8% | 28 |
| 398302 | Acquisitions of goods and services VAT exempt or non-taxable, other than ICA of services VAT exempt | 0% | 30 |
| 398303 | Intra-community acquisitions of services VAT exempt | 0% | 30.1 |
| 398304 | VAT refunded to foreign buyers, including the commission of authorized units | 19% | 33 |
| 398305 | VAT refunded to foreign buyers, including the commission of authorized units | 9% | 33 |
| 398306 | VAT refunded to foreign buyers, including the commission of authorized units | 5% | 33 |
| 398307 | VAT refunded to foreign buyers, including the commission of authorized units | 21% | 33 |
| 398308 | VAT refunded to foreign buyers, including the commission of authorized units | 11% | 33 |
| 399101 | Regularisations of input VAT 19% | 19% | 34 |
| 399102 | Regularisations of input VAT 9% | 9% | 34 |
| 399103 | Regularisations of input VAT 5% | 5% | 34 |
| 399104 | Regularisations of input VAT 20% | 20% | 34 |
| 399105 | Regularisations of input VAT 24% | 24% | 34 |
| 399106 | Regularisations of input VAT 21% | 21% | 34 |
| 399107 | Regularisations of input VAT 11% | 11% | 34 |
Purchases deducted by pro-rata (base rate) (111)
| Code | Description | Rate | D300 row |
|---|---|---|---|
| 360101 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 19% | 5/20 |
| 360102 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 9% | 5/20 |
| 360103 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 5% | 5/20 |
| 360104 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 21%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 21% | 5/20 |
| 360105 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 11%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 11% | 5/20 |
| 360201 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 19% | 19% | 5/5.1/20/20.1 |
| 360202 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 9% | 9% | 5/5.1/20/20.1 |
| 360203 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 5% | 5% | 5/5.1/20/20.1 |
| 360204 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 21% | 21% | 5/5.1/20/20.1 |
| 360205 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 11% | 11% | 5/5.1/20/20.1 |
| 360401 | Regularisations for intra-community acquisitions of goods 19% | 19% | 6/21 |
| 360402 | Regularisations for intra-community acquisitions of goods 9% | 9% | 6/21 |
| 360403 | Regularisations for intra-community acquisitions of goods 5% | 5% | 6/21 |
| 360404 | Regularisations for intra-community acquisitions of goods 21% | 21% | 6/21 |
| 360405 | Regularisations for intra-community acquisitions of goods 11% | 11% | 6/21 |
| 360501 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 19% VAT | 19% | 7/22 |
| 360502 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 9% VAT | 9% | 7/22 |
| 360503 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 5% VAT | 5% | 7/22 |
| 360504 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 21% VAT | 21% | 7/22 |
| 360505 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 11% VAT | 11% | 7/22 |
| 360601 | Import of goods 19% (subject to simplification measure) | 19% | 7/22 |
| 360602 | Import of goods 9% (subject to simplification measure) | 9% | 7/22 |
| 360603 | Import of goods 5% (subject to simplification measure) | 5% | 7/22 |
| 360604 | Import of goods 21% (subject to simplification measure) | 21% | 7/22 |
| 360605 | Import of goods 11% (subject to simplification measure) | 11% | 7/22 |
| 360701 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 19% | 19% | 7/7.1/22/22.1 |
| 360702 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 9% | 9% | 7/7.1/22/22.1 |
| 360703 | Intra-community acquisition of services (ICA of services acc. to B2B rule)5% | 5% | 7/7.1/22/22.1 |
| 360704 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 21% | 21% | 7/7.1/22/22.1 |
| 360705 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 11% | 11% | 7/7.1/22/22.1 |
| 360801 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 19% | 19% | 8/23 |
| 360802 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 9% | 9% | 8/23 |
| 360803 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 5% | 5% | 8/23 |
| 360804 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 21% | 21% | 8/23 |
| 360805 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 11% | 11% | 8/23 |
| 360901 | Taxable acquisitions of goods subject to simplification measures 19% | 19% | 12.3/27.3 |
| 360902 | Taxable acquisitions of goods subject to simplification measures 9% | 9% | 12.4/27.4 |
| 360903 | Taxable acquisitions of goods subject to simplification measures 5% | 5% | 12.5/27.5 |
| 360904 | Taxable acquisitions of goods subject to simplification measures 20% | 20% | 12.3/27.3 |
| 360905 | Taxable acquisitions of goods subject to simplification measures 24% | 24% | 12.3/27.3 |
| 360906 | Taxable acquisitions of goods subject to simplification measures 21% | 21% | 12.1/27.1 |
| 360907 | Taxable acquisitions of goods subject to simplification measures 11% | 11% | 12.2/27.2 |
| 361101 | Taxable acquisitions of goods and services subject to 19%, other than imports and acquisitions subject to simplification measures | 19% | 24.1 |
| 361102 | Taxable acquisitions of goods and services subject to 9%, other than imports and acquisitions subject to simplification measures | 9% | 25.1 |
| 361103 | Taxable acquisitions of goods and services subject to 5%, other than imports and acquisitions subject to simplification measures | 5% | 26 |
| 361104 | Taxable acquisitions of goods and services subject to 21%, other than imports and acquisitions subject to simplification measures | 21% | 24 |
| 361105 | Taxable acquisitions of goods and services subject to 11%, other than imports and acquisitions subject to simplification measures | 11% | 25 |
| 361201 | Import of goods 19% | 19% | 24.1 |
| 361202 | Import of goods 9% | 9% | 25.1 |
| 361203 | Import of goods 5% | 5% | 26 |
| 361204 | Import of goods 21% | 21% | 24 |
| 361205 | Import of goods 11% | 11% | 25 |
| 361301 | Acquisitions from suppliers applying cash accounting VAT system 19% | 19% | – |
| 361302 | Acquisitions from suppliers applying cash accounting VAT system 9% | 9% | – |
| 361303 | Acquisitions from suppliers applying cash accounting VAT system 5% | 5% | – |
| 361304 | Acquisitions of goods/services not reportable in the Romanian VAT return and reportable the VAT return from other countries. | 0% | – |
| 361305 | Acquisitions from suppliers applying cash accounting VAT system 21% | 21% | – |
| 361306 | Acquisitions from suppliers applying cash accounting VAT system 11% | 11% | – |
| 366301 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 19% | – |
| 366302 | Intra-Community acquisitions of new means of transport | 19% | – |
| 366303 | Intra-Community acquisitions of excisable products | 19% | – |
| 366304 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 19% | – |
| 366306 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 19% | – |
| 366307 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 9% | – |
| 366308 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 5% | – |
| 366309 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 9% | – |
| 366310 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 5% | – |
| 366311 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 9% | – |
| 366312 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 5% | – |
| 366313 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 21% | – |
| 366314 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 11% | – |
| 366315 | Intra-Community acquisitions of new means of transport | 21% | – |
| 366316 | Intra-Community acquisitions of excisable products | 21% | – |
| 366317 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 21% | – |
| 366318 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 11% | – |
| 366319 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 21% | – |
| 366320 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 11% | – |
| 367301 | Pro-rata adjustments | 24% | 35 |
| 367302 | VAT adjustments | 24% | 35 |
| 367303 | Invoices received after a tax audit 19% | 19% | 24.1 |
| 367304 | Invoices received after a tax audit 9% | 9% | 25.1 |
| 367305 | Invoices received after a tax audit 5% | 5% | 26 |
| 367306 | Invoices received after a tax audit 21% | 21% | 24 |
| 367307 | Invoices received after a tax audit 11% | 11% | 25 |
| 367311 | Pro-rata adjustments | 19% | 35 |
| 367312 | Pro-rata adjustments | 9% | 35 |
| 367313 | Pro-rata adjustments | 5% | 35 |
| 367314 | Pro-rata adjustments | 20% | 35 |
| 367315 | Pro-rata adjustments | 21% | 35 |
| 367316 | Pro-rata adjustments | 11% | 35 |
| 367321 | VAT adjustments | 19% | 35 |
| 367322 | VAT adjustments | 9% | 35 |
| 367323 | VAT adjustments | 5% | 35 |
| 367324 | VAT adjustments | 20% | 35 |
| 367325 | VAT adjustments | 21% | 35 |
| 367326 | VAT adjustments | 11% | 35 |
| 368301 | Acquisitions of agricultural products and services from suppliers applying the special regime for agricultures | 8% | 28 |
| 368302 | Acquisitions of goods and services VAT exempt or non-taxable, other than ICA of services VAT exempt | 0% | 30 |
| 368303 | Intra-community acquisitions of services VAT exempt | 0% | 30.1 |
| 368304 | VAT refunded to foreign buyers, including the commission of authorized units | 19% | 33 |
| 368305 | VAT refunded to foreign buyers, including the commission of authorized units | 9% | 33 |
| 368306 | VAT refunded to foreign buyers, including the commission of authorized units | 5% | 33 |
| 368307 | VAT refunded to foreign buyers, including the commission of authorized units | 21% | 33 |
| 368308 | VAT refunded to foreign buyers, including the commission of authorized units | 11% | 33 |
| 369101 | Regularisations of input VAT 19% | 19% | 34 |
| 369102 | Regularisations of input VAT 9% | 9% | 34 |
| 369103 | Regularisations of input VAT 5% | 5% | 34 |
| 369104 | Regularisations of input VAT 20% | 20% | 34 |
| 369105 | Regularisations of input VAT 24% | 24% | 34 |
| 369106 | Regularisations of input VAT 21% | 21% | 34 |
| 369107 | Regularisations of input VAT 11% | 11% | 34 |
Purchases, use not known (111)
| Code | Description | Rate | D300 row |
|---|---|---|---|
| 370101 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 19% | 5/20 |
| 370102 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 9% | 5/20 |
| 370103 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 19%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 5% | 5/20 |
| 370104 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 21%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 21% | 5/20 |
| 370105 | Intra-Community acquisitions of goods for which the buyer is required to pay VAT (reverse charge) 11%, others than intra-community acquisitions for which the buyer is required to pay VAT (reverse charge) and the supplier is registered for VAT purposes in the member state from which the intra-community supply took place | 11% | 5/20 |
| 370201 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 19% | 19% | 5/5.1/20/20.1 |
| 370202 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 9% | 9% | 5/5.1/20/20.1 |
| 370203 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 5% | 5% | 5/5.1/20/20.1 |
| 370204 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 21% | 21% | 5/5.1/20/20.1 |
| 370205 | Intra-Community acquisitions of goods from suppliers registered for VAT purposes in the Member State from which the intra-community supply took place 11% | 11% | 5/5.1/20/20.1 |
| 370401 | Regularisations for intra-community acquisitions of goods 19% | 19% | 6/21 |
| 370402 | Regularisations for intra-community acquisitions of goods 9% | 9% | 6/21 |
| 370403 | Regularisations for intra-community acquisitions of goods 5% | 5% | 6/21 |
| 370404 | Regularisations for intra-community acquisitions of goods 21% | 21% | 6/21 |
| 370405 | Regularisations for intra-community acquisitions of goods 11% | 11% | 6/21 |
| 370501 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 19% VAT | 19% | 7/22 |
| 370502 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 9% VAT | 9% | 7/22 |
| 370503 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 5% VAT | 5% | 7/22 |
| 370504 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 21% VAT | 21% | 7/22 |
| 370505 | Acquisitions of goods (other than ICA of goods and imports with simplification measures) and acquisitions of services (other than ICA of services acc. B2B rule), for which the beneficiary in Romania is obliged to pay 11% VAT | 11% | 7/22 |
| 370601 | Import of goods 19% (subject to simplification measure) | 19% | 7/22 |
| 370602 | Import of goods 9% (subject to simplification measure) | 9% | 7/22 |
| 370603 | Import of goods 5% (subject to simplification measure) | 5% | 7/22 |
| 370604 | Import of goods 21% (subject to simplification measure) | 21% | 7/22 |
| 370605 | Import of goods 11% (subject to simplification measure) | 11% | 7/22 |
| 370701 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 19% | 19% | 7/7.1/22/22.1 |
| 370702 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 9% | 9% | 7/7.1/22/22.1 |
| 370703 | Intra-community acquisition of services (ICA of services acc. to B2B rule)5% | 5% | 7/7.1/22/22.1 |
| 370704 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 21% | 21% | 7/7.1/22/22.1 |
| 370705 | Intra-community acquisition of services (ICA of services acc. to B2B rule) 11% | 11% | 7/7.1/22/22.1 |
| 370801 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 19% | 19% | 8/23 |
| 370802 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 9% | 9% | 8/23 |
| 370803 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 5% | 5% | 8/23 |
| 370804 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 21% | 21% | 8/23 |
| 370805 | Regularisations regarding intra-community acquistions of services (ICA of services according to B2B rule) 11% | 11% | 8/23 |
| 370901 | Taxable acquisitions of goods subject to simplification measures 19% | 19% | 12.3/27.3 |
| 370902 | Taxable acquisitions of goods subject to simplification measures 9% | 9% | 12.4/27.4 |
| 370903 | Taxable acquisitions of goods subject to simplification measures 5% | 5% | 12.5/27.5 |
| 370904 | Taxable acquisitions of goods subject to simplification measures 20% | 20% | 12.3/27.3 |
| 370905 | Taxable acquisitions of goods subject to simplification measures 24% | 24% | 12.3/27.3 |
| 370906 | Taxable acquisitions of goods subject to simplification measures 21% | 21% | 12.1/27.1 |
| 370907 | Taxable acquisitions of goods subject to simplification measures 11% | 11% | 12.2/27.2 |
| 371101 | Taxable acquisitions of goods and services subject to 19%, other than imports and acquisitions subject to simplification measures | 19% | 24.1 |
| 371102 | Taxable acquisitions of goods and services subject to 9%, other than imports and acquisitions subject to simplification measures | 9% | 25.1 |
| 371103 | Taxable acquisitions of goods and services subject to 5%, other than imports and acquisitions subject to simplification measures | 5% | 26 |
| 371104 | Taxable acquisitions of goods and services subject to 21%, other than imports and acquisitions subject to simplification measures | 21% | 24 |
| 371105 | Taxable acquisitions of goods and services subject to 11%, other than imports and acquisitions subject to simplification measures | 11% | 25 |
| 371201 | Import of goods 19% | 19% | 24.1 |
| 371202 | Import of goods 9% | 9% | 25.1 |
| 371203 | Import of goods 5% | 5% | 26 |
| 371204 | Import of goods 21% | 21% | 24 |
| 371205 | Import of goods 11% | 11% | 25 |
| 371301 | Acquisitions from suppliers applying cash accounting VAT system 19% | 19% | – |
| 371302 | Acquisitions from suppliers applying cash accounting VAT system 9% | 9% | – |
| 371303 | Acquisitions from suppliers applying cash accounting VAT system 5% | 5% | – |
| 371304 | Acquisitions of goods/services not reportable in the Romanian VAT return and reportable the VAT return from other countries. | 0% | – |
| 371305 | Acquisitions from suppliers applying cash accounting VAT system 21% | 21% | – |
| 371306 | Acquisitions from suppliers applying cash accounting VAT system 11% | 11% | – |
| 376301 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 19% | – |
| 376302 | Intra-Community acquisitions of new means of transport | 19% | – |
| 376303 | Intra-Community acquisitions of excisable products | 19% | – |
| 376304 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 19% | – |
| 376306 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 19% | – |
| 376307 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 9% | – |
| 376308 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 5% | – |
| 376309 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 9% | – |
| 376310 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 5% | – |
| 376311 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 9% | – |
| 376312 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 5% | – |
| 376313 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 21% | – |
| 376314 | Taxable intra-Community acquisitions of goods - other than new means of transport and excisable products | 11% | – |
| 376315 | Intra-Community acquisitions of new means of transport | 21% | – |
| 376316 | Intra-Community acquisitions of excisable products | 21% | – |
| 376317 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 21% | – |
| 376318 | Operations provided at art.307 paragraph (3), (5) and (6) from Fiscal Code, also operations provided at art.307 paragraph (2) from Fiscal Code others than Intracommunity acquisitions of services for which the buyer is required to pay VAT according to art.307 alin (2) from Fiscal Code | 11% | – |
| 376319 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 21% | – |
| 376320 | Intra-community acquisitions of services for which the beneficiary is obliged to pay VAT acc to. art. 307 para (2) from the Fiscal Code | 11% | – |
| 377301 | nedeterminat adjustments | 24% | 35 |
| 377302 | VAT adjustments | 24% | 35 |
| 377303 | Invoices received after a tax audit 19% | 19% | 24.1 |
| 377304 | Invoices received after a tax audit 9% | 9% | 25.1 |
| 377305 | Invoices received after a tax audit 5% | 5% | 26 |
| 377306 | Invoices received after a tax audit 21% | 21% | 24 |
| 377307 | Invoices received after a tax audit 11% | 11% | 25 |
| 377311 | nedeterminat adjustments | 19% | 35 |
| 377312 | nedeterminat adjustments | 9% | 35 |
| 377313 | nedeterminat adjustments | 5% | 35 |
| 377314 | nedeterminat adjustments | 20% | 35 |
| 377315 | nedeterminat adjustments | 21% | 35 |
| 377316 | nedeterminat adjustments | 11% | 35 |
| 377321 | VAT adjustments | 19% | 35 |
| 377322 | VAT adjustments | 9% | 35 |
| 377323 | VAT adjustments | 5% | 35 |
| 377324 | VAT adjustments | 20% | 35 |
| 377325 | VAT adjustments | 21% | 35 |
| 377326 | VAT adjustments | 11% | 35 |
| 378301 | Acquisitions of agricultural products and services from suppliers applying the special regime for agricultures | 8% | 28 |
| 378302 | Acquisitions of goods and services VAT exempt or non-taxable, other than ICA of services VAT exempt | 0% | 30 |
| 378303 | Intra-community acquisitions of services VAT exempt | 0% | 30.1 |
| 378304 | VAT refunded to foreign buyers, including the commission of authorized units | 19% | 33 |
| 378305 | VAT refunded to foreign buyers, including the commission of authorized units | 9% | 33 |
| 378306 | VAT refunded to foreign buyers, including the commission of authorized units | 5% | 33 |
| 378307 | VAT refunded to foreign buyers, including the commission of authorized units | 21% | 33 |
| 378308 | VAT refunded to foreign buyers, including the commission of authorized units | 11% | 33 |
| 379101 | Regularisations of input VAT 19% | 19% | 34 |
| 379102 | Regularisations of input VAT 9% | 9% | 34 |
| 379103 | Regularisations of input VAT 5% | 5% | 34 |
| 379104 | Regularisations of input VAT 20% | 20% | 34 |
| 379105 | Regularisations of input VAT 24% | 24% | 34 |
| 379106 | Regularisations of input VAT 21% | 21% | 34 |
| 379107 | Regularisations of input VAT 11% | 11% | 34 |
Journal entries without a source document (non-chargeable VAT, adjustments) (21)
| Code | Description | Rate | D300 row |
|---|---|---|---|
| 380001 | Self-charging VAT 19% | 19% | 16 |
| 380002 | Self-charging VAT 9% | 9% | 16 |
| 380003 | Self-charging VAT 5% | 5% | 16 |
| 380004 | Self-charging VAT 20% | 20% | 16 |
| 380005 | Self-charging VAT 24% | 24% | 16 |
| 380006 | Self-charging VAT 21% | 21% | 16 |
| 380007 | Self-charging VAT 11% | 11% | 16 |
| 380101 | Non-chargeable VAT 19% (*) | 19% | – |
| 380102 | Non-chargeable VAT 9% (*) | 9% | – |
| 380103 | Non-chargeable VAT 5% (*) | 5% | – |
| 380104 | Non-chargeable VAT 20% (*) | 20% | – |
| 380105 | Non-chargeable VAT 24% (*) | 24% | – |
| 380106 | Non-chargeable VAT 21% (*) | 21% | – |
| 380107 | Non-chargeable VAT 11% (*) | 11% | – |
| 380200 | VAT closing (*) | – | – |
| 380301 | Sales of goods/ services for which there is no obligation to issue the invoice with a rate of 19%, according to Art. 319 paragraph 10 of the Fiscal Code | 19% | 9.1 |
| 380302 | Sales of goods/ services for which there is no obligation to issue the invoice with a rate of 9%, according to Art. 319 paragraph 10 of the Fiscal Code | 9% | 10.1 |
| 380303 | Sales of goods/ services for which there is no obligation to issue the invoice with a rate of 5%, according to Art. 319 paragraph 10 of the Fiscal Code | 5% | 11.1 |
| 380304 | Sales of goods/ services for which there is no obligation to issue the invoice and are not subject to VAT, according to Art. 319 paragraph 10 of the Fiscal Code | 0% | 14 |
| 380305 | Sales of goods/ services for which there is no obligation to issue the invoice with a rate of 21%, according to Art. 319 paragraph 10 of the Fiscal Code | 21% | 9 |
| 380306 | Sales of goods/ services for which there is no obligation to issue the invoice with a rate of 11%, according to Art. 319 paragraph 10 of the Fiscal Code | 11% | 10 |
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