Guides to Romanian Tax, VAT and Company Rules
Plain-English guides for owners of Romanian companies. Each one cites the law and the date behind every rule, and names who prepared it and the colleague who reviewed it.
Taxes for people and small businesses
What a Romanian company and its owner pay, which tax numbers they hold, and how personal income is taxed.
Taxes in Romania: Rates and Deadlines
Taxes in Romania: an SRL pays 16% profit tax (art. 17 Fiscal Code) or, if it qualifies and opts in, 1% micro-enterprise tax on revenue (art. 51).
Tax Identification Number in Romania
Romania's tax identification number is the cod de identificare fiscală (CIF), the fiscal identification code.
Income Tax in Romania 2026: 10% Personal, 16% on Profit
Personal income tax in Romania (impozit pe venit) is a flat 10% on each category of an individual's income (art. 64(1) Fiscal Code).
Your Romanian company
What a Romanian SRL is, what it owes, and how to read a company's entry in the trade register.
SRL in Romania 2026: What It Is, Capital, Tax and Filings
An SRL (societate cu răspundere limitată) is Romania's limited liability company: one of the five company forms with legal personality under Law 31/1990, whose members answer only up to the subscribed capital.
Romania Company Register Search: Free Data and Certificates
The Romania company register is the registrul comerțului (trade register): public by law and kept by ONRC, the National Trade Register Office, in one IT system.
VAT
The VAT number, the rates and their rules, the returns a company files, and how VAT is claimed back.
VAT Number in Romania: Format, Check and How to Get One
A Romanian VAT number is the cod de înregistrare în scopuri de TVA (VAT registration code): the prefix RO followed by the company's fiscal identification code, which for an SRL is its CUI.
VAT in Romania 2026: 21% and 11% Rates, Rules and Returns
Romania's VAT (taxa pe valoarea adăugată, TVA) is 21% standard and 11% reduced, both since 1 August 2025 under Law 141/2025 (art. 291(1) and (2) of the Fiscal Code).
VAT Returns in Romania: Form 300, Deadlines, Penalties
A Romanian company registered for VAT under art. 316 files its VAT return, form 300, by the 25th of the month after each period and pays by the same date (art. 323(1), 326(1) Fiscal Code).
VAT Refund in Romania 2026: Routes, Audits and Deadlines
A Romanian VAT-registered company gets excess input VAT back by ticking the refund box on form 300, its VAT return, for a balance above 5,000 lei.
Profit tax, dividends and treaties
Profit tax, the micro-enterprise regime, and the tax that follows when a company pays out to its owners.
Corporate Tax in Romania 2026: 16% Profit or 1% Micro Tax
Romanian corporate tax, the impozit pe profit (profit tax), is 16% of taxable profit under art. 17 of the Fiscal Code.
Micro Company in Romania: 2026 Rules for the 1% Tax
A micro company in Romania is a Romanian legal person, in practice an SRL, that meets the conditions of art. 47(1) of the Fiscal Code on 31 December of the previous year and pays the micro-enterprise revenue tax instead of profit tax.
Dividend Tax in Romania: 16% from 2026
Dividend tax in Romania, the impozit pe dividende, is 16% of the gross dividend for dividends distributed from 1 January 2026: for individuals as a final tax (art. 97(7)), Romanian companies (art. 43(2)) and non-residents (art. 224(4)(b)), under Law 141/2025.
Filings and deadlines
What a Romanian company files with ANAF, starting with how each invoice passes through RO e-Factura.
E-Invoicing in Romania 2026: RO e-Factura Rules and Deadline
RO e-Factura is ANAF's national e-invoicing system. Every taxable person established in Romania, registered for VAT or not, sends its invoices to Romanian businesses and consumers through it.