Expense rules in Romania.
All ANAF rules: 19% VAT, diurnă, mileage allowance and VAT recovery in Romania.
Get started →Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 9% | Not reclaimable | Protocol non-deductible |
| Travel meals | 9% | 100% reclaimable | Diurnă cap |
| Accommodation | 9% | 100% reclaimable | Factură fiscală |
| Fuel | 19% | 50% reclaimable | Mixed-use car 50% |
| Train / CFR / flight | 9% | 100% reclaimable | Public transport |
| Taxi | 19% | 100% reclaimable | Receipt required |
| Client gifts | 19% | Not deductible | Protocol |
| Parking / toll | 19% | 100% reclaimable | Factură |
Diurnă
Tax-free national daily per diem.
Foreign diurnă
HG 518/1995 by country.
Retention
ANAF records.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | 0,5 RON/km | Unlimited | HG 1860/2006 |
| Motorcycle | 0,3 RON/km | Unlimited | Reduced rate |
Standard
HG 1860/2006 rate.
Covers
Mainly fuel.
Records
Foaie de parcurs.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Romania — national | 50 RON | Actual | Actual |
| Bucharest | 50 RON | 350 RON | 400 RON |
| Foreign — Vienna | 35 € | 100 € | 135 € |
| Foreign — Berlin | 35 € | 100 € | 135 € |
| Foreign — London | 45 GBP | 180 GBP | 225 GBP |
National
Min 12h national per diem.
Foreign
HG 518/1995 by country.
Conditions
Mission > 12h outside locality.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive | 30 Sept. N+1 | SPV ANAF |
| France | Reciprocity | 30 Sept. N+1 | Via SPV |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| RO VAT for foreign | SPV ANAF | 30 Sept. N+1 | SPV portal |
EU minimum
Annual 8th Directive request.
RO minimum
Min VAT foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Romania expenses with Illizeo.
VAT 19%/9%/5%, mileage RON 0.5/km, diurnă RON 50, EU 8th Directive VAT recovery: all the ANAF rules above are natively integrated into Illizeo.
Book a demo