The management of Romania’s indirect tax system falls under the purview of the Ministry of Public Finance, with the National Agency for Fiscal Administration (ANAF) playing a key role in its administration.
The framework for the Romanian Value Added Tax (VAT) system is established by the “2016 Romanian VAT Code,” a component of the broader “2016 Fiscal Code,” and is further detailed in the “2016 Methodological Norms.” This system adheres to the European Union VAT Directive to maintain uniformity with other EU member states, reflecting Romania’s membership in the EU since 2007.
Source GlobalVATcompliance
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See also
- See Country VAT guides for other countries
- VAT Country guides of the European Union Countries