When does an online store become VAT-registered in Romania?

Q&A • Tax

When does an online store become VAT-registered in Romania?

An online store becomes VAT-registered the moment its annual turnover exceeds the small-business exemption threshold. Since September 2025 the threshold is 395,000 lei, and the standard VAT rate is 21%.

Short answer

  1. The VAT exemption threshold is 395,000 lei of annual turnover.
  2. The threshold is measured cumulatively from the start of the year, not monthly.
  3. The registration request is filed with ANAF by the 10th of the month following the overrun.
  4. The normal VAT regime applies starting with the transaction that caused the overrun.
  5. The standard rate is 21%; the reduced 11% rate applies only to the categories set out in law.

What the law says (in brief)

  • The small-business exemption threshold is 395,000 lei, raised by Government Ordinance 22/2025.
  • The VAT rates in force are 21% standard and 11% reduced (Law 141/2025).
  • Registration must be requested within 10 days of the end of the month in which you exceeded the threshold.
  • You can also register for VAT optionally, before reaching the threshold.
  • Distance sales to consumers in other EU states fall under the OSS regime above the €10,000 threshold.

Practical example

Example: an accessories store sells 30,000 lei a month. In the fourteenth month of the fiscal year the cumulative figure passes 395,000 lei — on the order that crosses the threshold the store enters the normal VAT regime and must file for registration by the 10th of the following month. A 100 lei shelf price becomes 121 lei with VAT, unless the margin is cut.

Common mistakes

  • Tracking turnover monthly rather than cumulatively from 1 January — and missing the moment you cross.
  • Not updating store prices after registration and losing 21% of the margin.
  • Issuing VAT-free invoices after the overrun date, which means later corrections and penalties.
  • Ignoring the €10,000 OSS threshold when you start shipping to other EU states.

How 4shopy helps

  • Switch the store to the VAT regime from one setting — prices and invoices recalculate automatically.
  • Configure different rates per product category (21% and 11%), not a single global rate.
  • See cumulative annual turnover in reports, so you can anticipate crossing the threshold.
  • The VAT rate is set per product, and the invoice drafts in 4invoices (optional connection) carry the correct rate on each line.

See also