> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Romania

Romania's tax system is administered by the Agenția Națională de
Administrare Fiscală (ANAF). As an EU member state, Romania follows
the EU VAT Directive.

VAT (Taxa pe Valoarea Adăugată, TVA) applies to most goods and
services. Businesses are identified by their Cod de Identificare Fiscală
(CIF), also known historically as the Cod Unic de Înregistrare
(CUI). For VAT-registered entities this is prefixed with RO to
form the Romanian VAT number (e.g. RO12345678).

Romania has progressively mandated the RO e-Factura national
e-invoicing system for B2B and B2G transactions; support for this
format is out of scope for this base regime and is expected to be
implemented as a separate addon.

## Base Details

| Key | Value |
| - | - |
| Tax Country Code | `RO` |
| Currency | `RON` |
| Base Time Zone | `Europe/Bucharest` |

## Tax Categories

| Code | Name | Title |
| - | - | - |
| `VAT` | VAT | Value Added Tax |

### VAT Rates

| Rate | Keys | Name | Percents | Description |
| - | - | - | - | - |
| `general` | `standard` | General Rate | 21.0% | |
| `reduced` | `standard` | Reduced Rate | 11.0% | |

## Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is
supported.

### Invoice Types

The types of invoices that can be created with a preceding definition:

* `credit-note`
* `corrective`

## Scenarios

Scenarios attach notes and extensions to a document when its filters match.
[Read more about scenarios](https://docs.gobl.org/overview/scenarios.md).

> [accordion] bill/invoice
>
> | Tags | Categories | Output |
> | - | - | - |
> | `reverse-charge` | `VAT` | `{  "note": {    "cat": "VAT",    "key": "reverse-charge",    "text": "Reverse charge: Customer to account for VAT to the relevant tax authority."  }}` |

## Validation Rules

Validation rules check each struct against a set of assertions and report any
failures with a unique code and message.
[Read more about validation](https://docs.gobl.org/overview/validation.md).

> [accordion] tax.Identity
>
> | Field | Test | Validation Code / Message |
> | - | - | - |
> | `code` | <ul><li>Code in \[RO]</li><li>Valid</li></ul> | `GOBL-RO-TAX-IDENTITY-01` Invalid Romanian CIF/CUI |


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