Romania VAT (TVA) for Digital Spiritual Services: 2026 Compliance Guide

Romania changed its standard VAT rate in August 2025. If you have been charging the old 19% rate on digital services sold to Romanian customers, you have been undercharging since that date. The current rate is 21%, administered by ANAF (Agentia Nationala de Administrare Fiscala - the Romanian National Agency for Fiscal Administration). This guide covers what the rate change means, who must collect Romanian TVA, and how to comply without registering directly in Romania.

This guide is part of Esotier's EU VAT series. For the foundational overview of EU VAT registration and the One-Stop Shop mechanism, start with the EU VAT OSS guide for non-EU spiritual businesses.

What TVA Covers: Which Digital Services Are Taxable

TVA (Taxa pe valoarea adaugata) is the Romanian name for VAT. Under EU rules on electronically supplied services (ESS), Romanian TVA applies to digital products and services sold to Romanian B2C (business-to-consumer) customers. This includes:

- Online courses, video programs, and course bundles
- Digital downloads: ebooks, workbooks, PDF readings, chart reports
- Subscription access to membership sites, tarot libraries, astrology tools
- Pre-recorded guided meditations and audio downloads
- Digitally delivered readings (a real-time Zoom reading is typically a service supplied from your location, not ESS; a pre-recorded or automated digital reading report is ESS)

For B2B sales - selling to a Romanian business that has a valid VAT registration number - the reverse charge mechanism applies. You do not charge Romanian TVA; the Romanian business self-accounts. The B2B exception requires you to verify and retain the Romanian VAT number.

Source: quaderno.io "Romania VAT Guide for Businesses in 2026"; fonoa.com "VAT on Digital & Electronic Services in Romania".

The Rate Change: 19% to 21% from 1 August 2025

Romania's standard TVA rate increased from 19% to 21%, effective 1 August 2025. This is a significant change with direct arithmetic impact:

If you sell a EUR 100 product tax-inclusive (the listed price includes TVA), at 21% your net after remitting TVA is EUR 82.64. At the old 19% rate, it was EUR 84.03. The difference is EUR 1.39 per EUR 100 of sales - across meaningful volume, this adds up.

Practitioners who have not updated their tax configuration since August 2025 may be: (a) undercharging customers and absorbing the extra 2% from their margin, or (b) collecting 19% and remitting 21%, creating a shortfall.

Reduced rates (9% and 5%) apply to certain food, print books, and pharmaceutical products - not to standard digital spiritual services.

Source: taxopolis.eu "VAT in Romania - VAT Rates in Romania 2026"; avalara.com "Romanian VAT rates and VAT compliance"; fonoa.com Romania VAT guide; quaderno.io Romania 2026.

Who Must Register: The Zero Threshold for Non-EU Sellers

For non-EU-based practitioners (those not established in any EU member state):

- No registration threshold. The obligation to collect and remit Romanian TVA begins from the first taxable sale to a Romanian B2C customer. There is no minimum annual revenue threshold below which you are exempt.
- This is the same rule that applies across all EU member states for non-EU sellers of digital services.

For EU-based practitioners (established in an EU member state, but not Romania):

- The combined B2C digital service sales threshold across all EU member states is EUR 10,000 per year
- Below EUR 10,000: you may charge VAT of your home country on all EU digital service sales
- Above EUR 10,000: you must account for VAT in each customer's country - OSS is the mechanism for doing this without registering in every country

Source: anrok.com "Romania VAT guide for digital businesses"; quaderno.io Romania 2026.

Romanian Small Business Exemption: Residents Only

Romania provides a small business VAT exemption for Romanian-resident businesses with annual turnover below RON 300,000 (approximately EUR 60,000 at current exchange rates). Under this exemption, qualifying resident businesses do not charge TVA and do not file periodic TVA returns.

The threshold stands at RON 300,000 as of 2026; confirm the current figure at anaf.ro before advising clients, as it can be adjusted by annual budget legislation.

Non-EU practitioners cannot use this exemption. It is available only to businesses established in Romania.

Source: fonoa.com Romania guide; marcabien.com "EU VAT Rules for Digital Products".

How to Comply: Non-Union OSS vs Direct Registration

For most non-EU practitioners, Non-Union OSS is the simpler path.

Option 1: Non-Union OSS (recommended)

The EU One-Stop Shop allows you to register for VAT in a single EU member state and file a single quarterly return covering all your B2C digital service sales across every EU country - including Romania. You do not need to register directly with ANAF.

- Register Non-Union OSS in any EU member state (common choices: Ireland, Germany, the Netherlands)
- File quarterly OSS returns covering all EU sales, applying each country's rate
- For Romanian customers, apply 21% TVA
- Single quarterly payment to your OSS member state covers all EU VAT

Option 2: Direct Romanian TVA registration

- Register directly with ANAF (anaf.ro)
- File monthly or quarterly advance TVA returns
- Annual TVA return required
- More administrative overhead; not recommended for practitioners without Romanian language capacity or a local accountant

For the OSS registration process and step-by-step setup, see the EU VAT OSS guide for non-EU spiritual businesses.

Source: anrok.com Romania 2026; quaderno.io Romania 2026; fonoa.com Romania guide.

Filing Deadlines

OSS payment is due on the same date as the return. Late payment incurs interest.

Source: quaderno.io Romania 2026.

Payment Rails and TVA Automation

If you use a Merchant of Record (MoR) payment platform, Romanian TVA is handled automatically:

- Dodo Payments and NowPayments (MoR) collect and remit Romanian TVA at the current 21% rate on your behalf
- Payhip and Gumroad handle Romanian TVA on sales processed through their platforms

If you use a payment processor that does not act as MoR (a direct checkout), you are responsible for collecting and remitting TVA yourself - either through OSS or direct ANAF registration.

For cross-border payment setup for digital spiritual businesses, see the accept international payments guide.

EU Country VAT Comparison

See the sibling guide for Hungary: Hungary VAT (AFA) for digital spiritual services.

Frequently Asked Questions

I was using 19% for Romanian customers before August 2025. Do I owe the difference?

Technically, you should have been collecting 21% from 1 August 2025 onward. If you collected 19% and remitted 19% to ANAF (or through OSS) for Romanian B2C sales after that date, you have underpaid Romanian TVA. The correct approach is to consult a tax advisor about whether and how to correct the shortfall. ANAF can assess penalties for underpayment. For MoR platforms like Dodo Payments or Payhip, the platform should have updated automatically - check your account settings to confirm.

Does Romania's TVA apply to live video readings?

A real-time, one-to-one session delivered via video call is generally treated as a service supplied from the practitioner's location rather than an electronically supplied service (ESS). This classification varies by country and circumstance. Pre-recorded, automated, or downloadable digital readings are more clearly ESS. For live sessions with Romanian clients, consult a tax advisor or the EU VAT classification guidance specific to your service type before assuming TVA applies.

What is ANAF?

ANAF (Agentia Nationala de Administrare Fiscala) is the Romanian National Agency for Fiscal Administration - the tax authority responsible for TVA collection, registration, and enforcement in Romania. The official portal is anaf.ro. For most non-EU practitioners using Non-Union OSS, you will never interact with ANAF directly - your OSS member state handles the distribution of TVA to Romania.

Can I use one of the Merchant of Record platforms instead of setting up OSS?

Yes. If you sell through Dodo Payments, Payhip, Gumroad, or NowPayments as your checkout, those platforms act as MoR and collect and remit Romanian TVA on your behalf. You do not need separate OSS registration if all your Romanian sales run through an MoR. If you have direct checkout (your own payment integration) alongside an MoR platform, you need OSS or direct registration to cover the direct checkout sales.