Romania VAT calculator 2026: net to gross and back
Pick the country, the rate and the direction, type the amount, and read net, VAT and gross. Romania is preselected at 21% and 11%; the other 26 member states carry the rates in force in September 2026.
- Runs in your browser
- 27 member states
- Rates checked: September 2026
Reviewed by Silvia, Chartered Accountant (CECCAR) · updated
The tool
Type an amount and the result appears here: net, VAT and gross.
Rates checked on 18 September 2026 against the European Commission’s table and national tax authorities.
Recent calculations
Your calculations appear here once you type an amount.
The history stays in this browser only and never reaches us.
Rates and rules used
- Romanian standard rate
- 21%Fiscal Code art. 291(1), since 1 August 2025 (Law 141/2025)
- Romanian reduced rate
- 11%Fiscal Code art. 291(2): food, medicines, books, hotels, restaurants
- VAT inside a gross amount, 21%
- 21 × 100 / 121point 36(b) of the methodological norms
- VAT inside a gross amount, 11%
- 11 × 100 / 111point 36(b) of the methodological norms
How it calculates
From a net amount, VAT is the net multiplied by the rate. RON 1,000 at 21% carries RON 210 of VAT and a gross of RON 1,210. At 11% the same net gives RON 110 of VAT and RON 1,110 gross.
From a gross amount, the calculator uses the fraction set out in point 36(b) of the norms to art. 291 of the Fiscal Code: the net is the gross divided by 1.21, or by 1.11. A gross of RON 1,000 at 21% holds a net of RON 826.45 and RON 173.55 of VAT. Taking 21% off the gross gives RON 790, which understates the net by RON 36.45.
Every figure is rounded to two decimals, half up. Going from gross to net, VAT is the difference between gross and net, so the two always add back to the gross to the cent. Invoicing software may round VAT on each line of a long invoice, and its total can then differ by one cent from a calculation made on the sum.
When a foreign seller owes Romanian VAT
A Romanian rate applies only if the supply takes place in Romania. For goods the rule is in art. 275 of the Fiscal Code: where the goods are when transport starts or, with no transport, where they are handed to the buyer. A foreign company selling from stock held in a Romanian warehouse makes supplies located here and invoices at 21% or 11%.
That company registers for VAT before the first supply (art. 316). Registration takes about a week from a complete file. The steps are on the VAT registration for non-residents page, and the registration check answers from two questions whether you need a Romanian number at all.
Distance sales to Romanian consumers carry Romanian VAT once the seller passes EUR 10,000 a year across the whole EU (art. 278^1). The tax can be declared through the One Stop Shop in the seller’s own country, with no registration here. The e-commerce VAT guide covers the details.
What it does not cover
The calculator applies a rate to an amount. It does not decide whether the supply is taxable, where it takes place or who pays the tax. Exemptions stay outside it (art. 292–296: intra-Community supplies, exports, medical, financial and educational services), and so does the small-business exemption scheme (art. 310).
Reverse charge is not handled either. When a foreign company supplies services to a Romanian business, the customer accounts for the tax (art. 307(2)) and the invoice shows no VAT. Between Romanian businesses, the domestic reverse charge of art. 331 applies to cereals, waste and timber, among others.
Margin schemes for travel agents (art. 311) and for second-hand goods, works of art and antiques (art. 312) tax the margin, not the price. The gross-to-net fraction is applied to the margin there, so a result from this page cannot be used as it stands.
Frequently asked questions
01How do I take Romanian VAT out of a gross price?
Divide the gross by 1.21 for the 21% rate, or by 1.11 for the 11% rate. The result is the net, and the rest is VAT. RON 500 including 21% VAT holds a net of RON 413.22 and RON 86.78 of VAT. Subtracting 21% from the gross gives RON 395, which is wrong: the rate applies to the net, not to the gross.
02What are the VAT rates in Romania in 2026?
Two: a standard rate of 21% and a reduced rate of 11%, both in force since 1 August 2025 under Law 141/2025, which amended art. 291 of the Fiscal Code. The 19%, 9% and 5% rates no longer apply. The transitional 9% rate for homes with an advance paid before 1 August 2025 expired on 31 July 2026.
03What does the 11% rate apply to?
To the supplies listed in art. 291(2) of the Fiscal Code: medicines for human use, food (not alcoholic drinks, drinks under CN code 2202, food with at least 10 g of added sugar per 100 g, or food supplements), water and sewerage, books, newspapers and magazines, admission to museums and monuments, firewood, district heating for households in the cold season, hotel accommodation, restaurant and catering services.
04Why is my invoice one cent away from this result?
Because of where the rounding happens. The calculator rounds once, on the amount you type. Invoicing software may round VAT on each line and then add the lines up. On most invoices the two methods agree; on some they part by one cent. Either method is accepted when applied consistently.
05Where do the rates of the other member states come from?
From the European Commission’s table of VAT rates applied in the member states, last checked by the Commission on 13 July 2026, compared with the national tax authority where sources differ (Estonia, Ireland). They are national rates: zero rates and regional rates, such as those of the Greek islands, the Azores or Madeira, are left out. Which goods take a reduced rate is a matter for each state’s law.
06Are the amounts I type stored anywhere?
Only in your browser. The last eight calculations are kept in the browser’s local storage so you can look back at them, and the button under the table deletes them. They never reach our servers. Site statistics receive the country, the type of rate and the direction of the calculation, never the amounts.
Sources and legal basis
- Romanian Fiscal Code (Law 227/2015) with methodological norms, consolidated by ANAF — Art. 291(1) and (2) — the 21% and 11% rates; point 36 of the norms — the gross-to-net fraction; art. 275 and 278^1 — place of supply; art. 307, 310–312, 316 and 331.
- Law 141/2025 on fiscal and budgetary measures — The 21% and 11% rates from 1 August 2025; art. III — transitional 9% rate for homes, until 31 July 2026.
- European Commission — VAT rates applied in EU member countries — Table last checked by the Commission on 13 July 2026.
- Council Directive 2006/112/EC on the common system of VAT — Art. 97 — standard rate of at least 15%; art. 98 — reduced rates of at least 5%.
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