Romanian VAT Invoice Requirements

Navigating the labyrinth of fiscal obligations in a foreign jurisdiction can often be a daunting endeavor, and Romania, with its intricate Value Added Tax (VAT) invoice requirements, is no exception. For any business aiming to thrive within its borders, grasping the fundamentals of the VAT law, and more specifically, the intricacies surrounding the invoicing process, is crucial.

From the timing of issuance and storage duration, to the details required on the invoice itself, and the acceptability of electronic invoices, each element presents its own challenges. The continual evolution of fiscal regulations further complicates matters, making the need for professional guidance and up-to-date resources more pronounced than ever.

As we embark on this exploration of Romania’s VAT system, we invite you to join us in gaining a deeper understanding of these complexities, and discover the potential impact they could have on your business operations in Romania.

Key Takeaways

  • Invoices must be issued by the 15th day of the month after the taxable supply.
  • Invoices must be stored for ten years.
  • VAT numbers of both the supplier and customer must be provided on the invoice.
  • Accessing Romanian VAT news and getting professional guidance can help businesses stay compliant and avoid penalties.


Understanding the intricacies of Romanian VAT invoice requirements is crucial for businesses operating in the country. This overview will focus on the key aspects of VAT, including specific invoice requirements and the importance of compliance.

We will also provide suggestions for effectively navigating VAT compliance in Romania, with a focus on understanding the legislation and leveraging resources for assistance.

Key Aspects of VAT

Delving into the key aspects of VAT in Romania, it becomes evident that VAT liability applies not only to the local supply of goods by taxable entities, but also to intra-Community acquisitions of goods and services.

  • Romanian VAT legislation imposes an obligation to register for VAT and to file regular VAT Returns.
  • VAT registration and reporting are essential parts of the Romanian Tax system.
  • Value Added Tax (VAT) is a major component of invoices in Romania.

VAT Compliance Suggestions

Navigating the complexities of VAT compliance in Romania requires a thorough understanding of specific protocols, including the issuance of detailed VAT invoices, adherence to electronic submission guidelines, and appointment of a fiscal representative for non-EU companies.

Romanian VAT ComplianceSuggestions
Invoice mustInclude supplier and customer VAT numbers, full address, and fiscal representative details if applicable.
Tax AuthoritiesRequire electronic submission of VAT returns and payments.
Reporting RulesMandate issuance of invoices by the 15th day of the month after taxable supply.
Taxable PersonMust be established in Romania to fulfill VAT obligations.
Tax CodeMust be adhered to, ensuring storage of invoices for ten years.

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Frequently Asked Questions

What Are the Requirements for Invoice in Romania?

In Romania, invoice requirements include issuance by the 15th day following taxable supply, a unique sequential number, supplier and customer VAT numbers, full names and addresses, and fiscal representative details. Invoices must be stored for ten years.

What Are the Conditions for a VAT Invoice?

A VAT invoice must include critical details such as unique sequential number, date of issue, supplier and customer VAT numbers, and descriptions of supplied goods/services. Issuing and correct storage are essential for VAT compliance and legal requirements.

What Do You Need for a VAT Invoice?

A VAT invoice requires certain essential information such as the date of issuance, a unique sequential number, the VAT numbers of both the supplier and customer, and the full names and addresses of both parties involved.

What Are the Invoicing Requirements for VAT Registered Taxpayers?

VAT registered taxpayers must issue invoices by the 15th day of the month following taxable supply. Invoices should include specific details like date, unique number, supplier and customer VAT numbers, and their respective addresses.


In conclusion, understanding and complying with Romanian VAT invoice requirements is crucial for businesses operating within the country. With stringent regulations and stipulations, professional guidance can significantly simplify the VAT reporting and compliance processes.

Staying updated with the latest Romanian VAT news can further help businesses to adapt to changes efficiently and avoid potential penalties. Therefore, it is essential for businesses to invest in resources that enhance their knowledge of Romanian VAT regulations and promote smooth operational activities.

Barry Caldwell

Barry Caldwell

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