Taxera
Flag of RomaniaVAT groups RomaniaOptionalLast reviewed October 2026

VAT groups in Romania: Grup fiscal unic explained

Romania has a consolidation regime for legally independent taxable persons that are closely linked.

General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.

The regime

Single fiscal group (grup fiscal unic), Fiscal Code article 269

Who can join

Taxable persons established in Romania that are closely linked organisationally, financially and economically.

How it works

Configure the group in Taxera → Prepare each member from ERP data → Consolidate at group level, with adjustments → Review the group total → File the group return

Key points and dates for Romania

  1. Consolidation
    The regime consolidates VAT of the group

What the group return covers

The group files consolidated VAT, and members are linked for the group's VAT obligations.

What your ERP has to deliver

Taxera needs the VAT data of every member company code, tagged to the right group, so each member's figures can be prepared and then consolidated. Entities outside the group stay on the standard VAT return.

The process, step by step

ERP data (all members)
Taxera: member figures
Group consolidation and adjustments
Group total for filing

Practical insights

  • Check the links between entities before applying.
  • Keep the members' records aligned with the group's return.

Common pitfalls

  • Treating it as a full single-taxpayer regime.
  • Overlooking the consolidation rules.

Linked obligations in Romania

VAT returns: standard returns for entities outside the group
e-Invoicing and SAF-T: same ERP data, same integration

VAT groups Romania: questions, answered

Official sources

Keep this guide

Download the Romania VAT groups guide as a PDF. It has the same content as this page.

More VAT group guides

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