The ceiling: 395,000 RON
The special exemption regime for small businesses applies to taxable persons established in Romania whose annual turnover does not exceed 395,000 RON (≈ €74,020) (art. 310(1), at the value in force from 1 September 2025; before it was 300,000 RON (≈ €56,220)). Turnover includes the supplies of goods and services made during a calendar year, taxable or that would be taxable if you were not a small business, plus other transactions listed in art. 310(2).
What you do when you exceed it
- You request registration for VAT at the latest on the date you exceed the ceiling (art. 310(6)).
- The normal tax regime applies from the date of exceeding, starting with the transaction that causes it: on that invoice and the following ones you collect VAT (21% at the standard rate, 11% at the reduced rate).
- If you requested registration late or not at all, ANAF or you yourself settle the VAT for the period between the exceeding and the registration, in the first return filed after registration (art. 310(6^1)–(6^3)).
What the VAT amounts to
The standard rate is 21% and the reduced rate 11% (Law 141/2025). The VAT collected on sales is compared with the VAT deducted on purchases, and the difference is paid through the VAT return (D300), monthly or quarterly, by the 25th of the month following the period. The calculator below shows you the balance.
And if you want to leave VAT
You can ask to be removed from the VAT payers register if you did not exceed the ceiling in the previous year or in the current year up to the date of the request. The request is filed between the 1st and the 10th of each month following the tax period you apply, and the cancellation is valid from the date the decision is communicated (art. 310(7)).