Romania VAT form guide

The VAT return is a periodic compilation where taxpayers must report all transactions that are relevant for VAT purposes during the reporting period. Even in the absence of taxable transactions, a nil VAT return must still be submitted. In Romania, VAT returns and Ledger returns (Control Statement returns) must be submitted as separate forms.

Deadlines and Frecuency

The deadline to submit VAT returns in Romania by the 25th day of the following month, regardless of whether you report monthly or quarterly.

While VAT returns are due earlier, Ledger returns must be submitted by the 30th day of the following month. If any deadline falls on a weekend or public holiday, it is shifted to the next working day.

There is no requirement to file an annual VAT return in Romania.

If your Romanian VAT return results in a payable position, the VAT must be paid by the same deadline as the submission, that is, the 25th of the following month. VAT payments are made via bank transfer, and taxpayers must ensure accurate payment referencing and timely execution to remain compliant. Marosa will provide you with updated payment instructions every reporting period you need to make a VAT payment.

If the VAT return shows a credit position, and the input VAT exceeds the output VAT, the difference constitutes a VAT credit. This VAT credit can either be carried forward to offset future VAT liabilities or claimed as a refund. The taxpayer must indicate their preference within the VAT return, and the refund request is subject to review by the Romanian tax authorities. Your Marosa team will facilitate you more information and instruct you on the steps to follow in case you decide to claim a VAT refund.

VAT Manual

Find additional information in our VAT manual VAT returns in Romania.

VAT Templates

Below you’ll find VAT templates available in English.