VAT Reclaims – Romania



VAT Name :
Taxa pe valoarea adaugata (TVA)

VAT Number Format :
12, 123, 1234, 12345, 123456, 1234567, 12345678, 123456789, 1234567890 (2 to 10 digits)


Claim Period : 1st of January to 31st December
Quarterly applications are permitted
Submission Deadline : 30th of September
Approximate Refund Time : Up to 6 months


Permitted Countries :
Norway, Switzerland, Turkey

Claimable Items :

  • Fuel
  • Vehicle Hire
  • Vehicle Costs
  • Road User Charges
  • Travel
  • Accommodation
  • Subsistence
  • Admission Charges


  1. Application Form :
    Form 313. Specific software is required to complete this form (Link)
    Must be completed in duplicate and in Romanian
  2. Invoice list :
    Must be in RON
  3. Original invoices :
    Copies and interim invoices not accepted
  4. Certificate of Taxable Status :
    The certificate must be original and issued within a year before the submission deadline. It must contain the name, address and official stamp of the authorising body, the name and trading/tax address of the claimant, the nature of the claimant’s business and the business/ tax number of the claimant.
  5. Contracts :
    Contracts in Romanian and proof of payment which support the submitted the invoices may be requested.
  6. Affadavit :
    No supplies of goods or services for which the claimant would have to assess Romanian
    VAT were carried out during the refund period.
  7. Signature :
    Director, president or authorized person

All documents that are submitted generally must be in Romanian or translated into Romanian by an authorized translator


For applications which cover twelve months i.e. the claim period declared on the application form, the claim amount cannot be less than EUR 50.00 or its equivalent in RON. For applications which cover less than twelve months, the claim amount cannot be less than EUR 400.00 or its equivalent in RON.


Must send to a Fiscal Representative