In Romania, the VAT threshold is EUR 65,000. Up to this amount, a Romanian S.R.L. can remain exempt from VAT. Beyond this, VAT registration occurs automatically. It is important to note that even VAT-exempt companies can have a VAT identification number, which appears in the VIES. With this tax number, Romanian companies can invoice services to foreign clients. For the purchase of goods, the VAT identification number is suitable for service providers up to a maximum of EUR 10,000.
A Romanian limited liability company (S.R.L.) will only pay 1% corporate tax if it employs at least one full-time employee. If the company does not have any employees, it will be subject to a 16% profit tax as corporate tax. If the conditions for the 1% tax are met, the company will pay the 1% corporate tax based on the total turnover until it reaches 65k yearly turnover.
Between 65k and 100k turnover yearly, the corporate tax changes to 3%.
VAT in Romania is 21%
The company can be Non-VAT-Payer until 80.000 EUR
Minimal wage in Romania is 820 EUR, from this taxes 320 EUR
Visit our Service page: Company formation in Romania, or if you would like to buy a shelf company in Romania, click the link below. Detailed Tax changes in Romania 2026 Here