Processing times for a Romania VAT refund can vary. Businesses reclaiming Romania VAT can expect it to take anywhere from a few months to a year, depending on the claim complexity and submission accuracy.

For Romania VAT refund applications under the 8th Directive: claims should be submitted by 30 September of the year following the year in which the VAT in Romania was incurred. Quarterly and annual claims can be made. For Romania VAT refund applications under the 13th Directive: claims should be submitted by 30 September of the year following the year in which the VAT in Romania was incurred. Only a single (annual) claim may be made.

Typically, if an invoice contains errors that result in it not meeting the statutory invoice requirements for Romania, the invoice cannot be included in a Romania VAT refund submission. The entity would need to contact the supplier to have the errors corrected for a compliant VAT invoice to be included in the Romania VAT refund submission. This is something that VAT IT can assist with, as we can contact the supplier on your behalf and request that a corrected and compliant VAT invoice be issued for inclusion in a Romania VAT refund submission.

For Romania VAT refunds under the 8th Directive: claims should be submitted electronically through the portal managed by the claimant’s Member State of Establishment. For Romania VAT refunds under the 13th Directive: claims should be submitted physically by sending the hard copy documents to the Romania VAT Authority. VAT IT will be able to assist with submitting your Romania VAT refunds.

In addition to the standard Romania VAT rate of 19%, there are also two reduced Romania VAT rates of 5% and 9% that are generally applied to certain foodstuff, pharmaceutical and medical supplies, passenger transport, accommodation and restaurant services. Expenses that are generally claimable in a Romania VAT refund will be subject to VAT at the standard Romania VAT rate, except for the following items which are subject to VAT at the reduced Romania VAT rate of 5%: Accommodation and Food, drink and restaurant services.

An entity will generally only be entitled to a Romania VAT refund if the entity is not established in Romania, does not have a VAT registration in Romania (and thus does not have a VAT number in Romania) and does not make taxable supplies that would be subject to VAT in Romania. Additionally, the entity must be established in a country that has established reciprocal treatment regarding VAT refunds with Romania.