- EU businesses with a valid VAT number: no Romanian VAT; reverse charge.
- Businesses established outside the EU: outside the scope of Romanian VAT.
- Romanian companies, Romanian branches and fixed establishments, and EU entities without a VAT number: Romanian VAT at 21%.
How we invoice you
| Who is invoiced | VAT treatment | Wording on our invoice |
|---|---|---|
| A business in another EU Member State with a valid VAT number (we check it in VIES (opens in a new tab)) | No Romanian VAT; you account for VAT in your own country | Reverse charge – Art. 196 Directive 2006/112/EC (opens in a new tab); the customer accounts for VAT. |
| A business established outside the EU | Outside the scope of Romanian VAT; we ask for proof of business status, such as a company registry extract | Outside the scope of Romanian VAT – art. 278(2) Romanian Fiscal Code. |
| A Romanian company, or the Romanian branch or fixed establishment of a foreign company | Romanian VAT at 21% | Romanian VAT 21% applies (services to a Romanian establishment). |
| An EU entity without a VAT number | Romanian VAT at 21% | Romanian VAT 21% applies. |
Services carried out on a site in Romania
Services carried out on a construction site in Romania, such as on-site measurement for works valuation or supervision-type tasks, may count as services connected with immovable property and carry Romanian VAT at 21% wherever you are established.
Currency and payment
Our fees are in EUR, invoiced by LAZARUS GROUP GLOBAL S.R.L., Bucharest (VAT RO50629083), and paid by SEPA or SWIFT transfer, with bank charges paid by the sender (“OUR”). Where Romanian VAT is due on a EUR invoice, the VAT amount is also shown in RON at the National Bank of Romania rate, as Romanian invoicing rules require.
The success-fee invoice
The success fee is invoiced on the date of the authority's invitation to sign the contract and is payable within 10 working days.
Withholding tax
Our fees are net of withholding taxes. Before our first invoice we give you a certificate of Romanian tax residence, so that the double tax treaty between Romania and your country can be applied. If tax is withheld because we did not provide the certificate in time, we bear it. Otherwise, if your law requires a withholding and no treaty relief applies, the payment is grossed up so that the invoiced amount reaches us. Please check the position with your tax adviser before we start.
This guide is for information only. Quotations from Romanian legislation are unofficial translations. It is not legal advice; for a specific tender, check the official text and the tender documents, or ask us for a review.