VAT Rate

The VatRate object represents a configured VAT rate that can be applied to invoice line items. Romanian companies typically use rates of 19%, 9%, 5%, and 0%.

Attributes

Attribute	Type	Description
id	UUID	Unique identifier
rate	decimal	VAT percentage rate (e.g., 19.00, 9.00, 5.00, 0.00)
label	string	Display label (e.g., "Standard 19%", "Reduced 9%")
categoryCode	string	ANAF category code (S, Z, E, AE, etc.)
isDefault	boolean	Whether this is the default VAT rate
isActive	boolean	Whether this rate is active and available
position	integer	Sort order for display
createdAt	datetime	Timestamp when created
updatedAt	datetime	Timestamp of last update

Example

{
  "id": "a3b4c5d6-e7f8-9012-7890-123456789012",
  "rate": 19.00,
  "label": "Standard 19%",
  "categoryCode": "S",
  "isDefault": true,
  "isActive": true,
  "position": 1,
  "createdAt": "2024-01-01T10:00:00+02:00",
  "updatedAt": "2024-01-01T10:00:00+02:00"
}

Common Romanian VAT Rates

[
  {
    "id": "a3b4c5d6-e7f8-9012-7890-123456789012",
    "rate": 19.00,
    "label": "Standard 19%",
    "categoryCode": "S",
    "isDefault": true,
    "isActive": true,
    "position": 1
  },
  {
    "id": "b4c5d6e7-f8a9-0123-8901-234567890123",
    "rate": 9.00,
    "label": "Reduced 9%",
    "categoryCode": "S",
    "isDefault": false,
    "isActive": true,
    "position": 2
  },
  {
    "id": "c5d6e7f8-a9b0-1234-9012-345678901234",
    "rate": 5.00,
    "label": "Super-reduced 5%",
    "categoryCode": "S",
    "isDefault": false,
    "isActive": true,
    "position": 3
  },
  {
    "id": "d6e7f8a9-b0c1-2345-0123-456789012345",
    "rate": 0.00,
    "label": "Zero rate 0%",
    "categoryCode": "Z",
    "isDefault": false,
    "isActive": true,
    "position": 4
  },
  {
    "id": "e7f8a9b0-c1d2-3456-1234-567890123456",
    "rate": 0.00,
    "label": "Exempt",
    "categoryCode": "E",
    "isDefault": false,
    "isActive": true,
    "position": 5
  }
]

VAT Category Codes (ANAF)

Code	Description
S	Standard rate (19%, 9%, 5%)
Z	Zero rate (0%)
E	Exempt from VAT
AE	Reverse charge (Taxare inversă)
K	Intra-community supply
G	Export outside EU
O	Outside scope of VAT
L	Canary Islands general indirect tax
M	Tax for production, services and importation in Ceuta and Melilla

Romanian VAT Rate History

19% - Standard rate (most goods and services)
9% - Reduced rate (food, water supply, restaurants, hotels, cultural services)
5% - Super-reduced rate (social housing, certain books, newspapers)
0% - Zero rate (intra-community deliveries, exports)

Notes

Only one VAT rate should be marked as isDefault: true
The default rate is pre-selected when adding new products or invoice lines
rate: Stored as decimal percentage (19.00, not 0.19)
categoryCode: Must match ANAF e-Factura requirements
position: Controls the display order in dropdowns (lower = first)
Inactive rates (isActive: false) are hidden from selection but remain in system
Historical invoices maintain their VAT rate even if the rate is later deactivated