Romanian VAT is known as “Taxa pe valoarea adăugată.”The standard VAT rate is 19%, and there are reduced VAT rates of 9% and 5%.
When submitting VAT claims in Romania, you will need to use the ANAF DUKIntegrator tool to transform your XML and claim attachments into a signed PDF, which can then be uploaded to the Romanian Tax Portal.
This article walks you through the full process step by step.
Before You Start
You will need:
XML file of your claim (from VAT4U).
ZIP file with claim attachments (invoices, Power of Attorney if required).
DUKIntegrator tool (from ANAF).
Java Runtime Environment (JRE) installed on your computer.
If you don’t have it yet, download and install JRE here: Java Runtime Download.
Step 1 – Download the XML file
Log in to VAT4U and download a fresh copy of the XML claim file from the claim submission tab. You will be asked to provide the Declarant name and position, as this information is embedded inside the XML file. This file contains the structured data required by the Romanian Tax Portal.
Step 2 – Prepare the ZIP file with attachments
From the VAT4U Claim Attachments section, download the claim attachment ZIP file that contains:
invoices
Power of Attorney (if applicable)
⚠️ This ZIP file is different from the ZIP of the ANAF tool (see Step 3).
Step 3 – Download the DUKIntegrator tool
Download the Romanian Tax Administration’s official signing tool here:
Unzip the downloaded archive on your computer.
Step 4 – Open the DUKIntegrator tool
Locate the file DUKIntegrator.jar inside the unzipped folder.
Double-click it to open the tool.
Step 5 – Configure the declaration
On the left side, select D318 declaration type when the tool is open.
Click Alege Fisiere and select the XML file from Step 1.
Choose your signature method under “Selectati tipul de Smart Card”.
Enter your PIN in the “Introduceti pinul pentru semnare” field.
Step 6 – Validate and create the signed PDF
Click Validare + Creare PDF Semnat.
The tool will then prompt you to select the ZIP file of claim attachments (from Step 2).
Once completed, the tool will display messages (in Romanian). You can copy them into Google Translate to verify the process.
The generated PDF file will usually appear in the same folder where your XML file is stored.
Step 7 – Submit the claim to ANAF
Take the generated PDF file and upload it to the ANAF portal just like you would with a normal PDF submission.
Notes
Declarant – this should be the name of the person filing the claim.
In Romanian: Numele persoanei care face declaratia.Without running the ANAF DUKIntegrator tool, you only have the XML + ZIP input files (not a valid official ANAF PDF claim protocol file).
Process Diagram for More Visibility:
Finally, you need to submit the claim to the Tax Administration portal and save your Index code to verify the result of your claim submission.
General VAT Recovery Process
Romania as a Member State of Establishment (Outgoing Claims)
Filing: Claims must be submitted electronically via the Romanian tax portal: http://www.anaf.ro.
Authorized representatives: A third party may file using a notarized power of attorney.
Form: Form 318 (Smart PDF) must be signed digitally and submitted via https://decl.anaf.mfinante.gov.ro or through http://eguvernare.ro by pressing “Depunere declaratii ANAF.”
Deadline: 30 September of the year following the reimbursement period.
Documentation: General claimant info, detailed invoice list, and scanned annexes (JPEG, PDF, TIFF, max 5 MB). No limit on the number of invoices per claim.
Non-EU refunds: Must follow the rules of the country where VAT is claimed. A certificate of taxable status from Romania is usually required.
Romania as Member State of Refund (Incoming Claims)
Eligibility (EU businesses):
Not registered for VAT in Romania
No fixed establishment or residence in Romania
No taxable supplies in Romania except certain exempt or reverse-charge transactions
Eligibility (Non-EU businesses):
Reciprocity required (agreements with Norway, Switzerland, Turkey partial, Serbia)
Must appoint a Romanian-based representative
Non-recoverable VAT:
Incorrectly charged VAT, VAT-exempt acquisitions
Tobacco and alcohol (except resale/service use)
Passenger vehicles: 50% limitation unless exclusive business use or certain exceptions (e.g., taxis, emergency vehicles, vehicles for sale/lease)
Partially refundable VAT:
VAT is partially refundable if some transactions in Romania give a deduction right and some do not.
Vehicle-related VAT is limited to 50% unless exclusive business use or exceptions apply.
Making Claims
Minimum amounts:
Period <1 year (≥3 months): EUR 400
Full year or remainder: EUR 50
Time limits:
Claims ≥3 months, ≤1 year; submit by 30 September following the refund period
Proxy: Required for third-party or non-EU representatives; notarized power of attorney usually needed
Forms & Documentation:
EU claims: Submit electronically via member state portal; attach invoices exceeding EUR 1,000 (EUR 250 for fuel)
Non-EU claims: Use Form 313 (https://static.anaf.ro/static/10/Anaf/formulare/A2_OPANAF_3159_2017.pdf) in two hard copies with original invoices, import documents, proof of economic activity, and other supporting documents
Documents must be in Romanian or translated by an authorized translator
E-invoices are generally accepted; originals may be required for non-EU claims
Refunds and Appeals:
Decision timeline:
EU claims: 4 months (6–8 months if additional info requested)
Non-EU claims: 6 months
Payment: Within 10 business days after approval; paid in RON to a Romanian or EU SEPA account
Appeals: Submit in Romanian within 45 days of notification
Rejections: Usually due to incorrect invoices, missing documents, or inability to prove business use. Only VAT related to problematic invoices is rejected
Penalties: May apply if VAT was fraudulently or incorrectly claimed
Processing times: Typically 4–12 months, depending on additional information requests