VAT

How VAT applies depends on who sold you the goods and where you are. The network is made up of many independent sellers, and they are not all registered for VAT, so the answer is not the same for every order.

The rates that apply in Romania

The standard rate is 21 percent. A reduced rate of 11 percent applies to categories including foodstuffs, accommodation, restaurant and catering services, and books — which covers much of what the network sells.

Rates are set by law and change when the law changes. The rate applied to your order is the one in force on the date of supply, and it is shown on the invoice.

Sellers not registered for VAT

Small producers whose turnover stays under the threshold for the special scheme for small undertakings are not registered for VAT. Their invoices carry no VAT and state the exemption instead.

This is not a discount and not an irregularity: it is a lawful regime, and it is why two similar products from two different producers can be taxed differently.

Prices you see

Prices shown to consumers include VAT where the seller charges it. The invoice breaks out the net amount, the rate, and the VAT charged, so you can see exactly what was applied.

Business accounts can be shown net prices where the storefront supports it. The amount payable is unchanged; only the presentation differs.

Buyers outside Romania

For consumers elsewhere in the European Union, distance sales are taxed under the applicable European rules, and the rate charged may be that of your own country rather than Romania.

A business in another member state that supplies a valid VAT identification number may be invoiced without Romanian VAT under the reverse charge, in which case you account for the tax yourself. Enter the number before completing the order; it cannot be applied to an invoice already issued.

For deliveries outside the European Union, the supply is normally zero-rated for export and any import duty or tax in the destination country is yours to pay.

Checking your own case

If the treatment on an invoice looks wrong, write to [email protected] with the invoice number. We will put you in touch with the issuing organisation, which is the only party that can correct it.