VAT Registration Threshold: When You Become a VAT Payer and How to Register

As long as your turnover is below a certain threshold, you can be a non-VAT-payer — you neither add VAT to invoices nor deduct it. When you exceed the exemption threshold, you become a VAT payer, with new obligations.

The threshold, briefly

The exemption threshold is, currently, 300,000 lei in annual turnover. Important: this threshold has changed over time — always check the value in force at the moment you reach it, so you don’t delay registration.

What happens when you exceed it

• You must register for VAT purposes with ANAF, within a short deadline (usually 10 days from the end of the month in which you exceeded the threshold).
• From the registration date, you add VAT to invoices, at the applicable rate.
• You file the VAT return periodically and have the right to deduct VAT on purchases.

Voluntary registration

You can become a VAT payer voluntarily, even below the threshold. It makes sense if you work mostly with VAT-paying companies and want to deduct VAT on expenses.

How facturifirma helps

facturifirma works for both non-VAT-paying and VAT-paying companies. When you become a VAT payer, you configure the VAT rates on products, and invoices automatically include the correct VAT. You then have the VAT report and the sales journal for your return — built from the same invoices you send through e-Factura.