Guide de l’immobilier – Roumanie
janvier 2024
Il s’agit d’un guide général qui n’est pas conçu pour couvrir tous les cas de figure et toutes les nuances de la TVA immobilière. Des conseils spécifiques à chaque transaction ou livraison doivent toujours être demandés à un spécialiste de la TVA.
| Supply | Commercial/non-residential | Residential | Charitable |
|---|---|---|---|
| Freehold Sale (sale of legal title) | S/R if new building (the year it was built and the following year) EX if old. R/C applicable between VAT registered entities. S/R for Land for construction. EX for agricultural land, meadows and forests. When EX applicable, Option is always available. | R/R for cheap houses and social dedicated facilities. Similar to commercial in other scenarios. | No particularities except R/R for social homes |
| Leases | EX with Option to tax available. | EX with Option to tax available. | EX with Option to tax available. |
| Transfer/sale of property including tenants and where leases continued by buyer. | Outside the scope of VAT. Buyer to formally declare the business continues as is. | Outside the scope of VAT. Buyer to formally declare the business continues as it | n/a |
| Rent | Same as lease | Holiday use accommodation and similar subject to R/R only if owner is authorized for hotel like accommodation | n/a |
| Construction services | S/R, no particularities | S/R, no particularities | Zero rated if dedicated to hospitals |
| Conversion services | S/R, no particularities | S/R, no particularities | Zero rated if dedicated to hospitals |
| Refurbishment services | S/R, no particularities | S/R, no particularities | Zero rated if dedicated to hospitals |
| Materials only for building | S/R, no particularities | S/R, no particularities | Zero rated if dedicated hospitals |
| Overseas suppliers of property related services e.g. architect, surveyor | Not taxable in Romania if B2B. S/R if B2C. | Not taxable in Romania if B2B. S/R if B2C. | Not taxable in Romania if B2B. S/R if B2C. |
Imposable avec droit de récupérer la TVA correspondante sur les dépenses
Taux standard (“S/R”) = 19 %.
Taux réduit (“R/R”) = 9%.
Exonération, sans droit à récupération de la TVA sur les dépenses
Exempté (“EX”) = 0
