Capital
Bucharest
Currency
Romanian leu
Languages
Romanian
Population size
19.3M
Average Monthly Salary
€800
EU
Since 2007
Region
Southeast-Europe
Gift Giving Norms
Small but thoughtful presents
Major Corporate Gift Days
Christmas, National Day
Customs Complexity
Medium
VAT - Standard Rate
19%
Duty Free Threshold
€150
Ave Duty Rate
2%
1. Employee Merch vs. Gifts
Under Romanian legislation, non-cash benefits given to employees can be considered taxable if they lack a direct work-related purpose. The National Agency for Fiscal Administration (Agenția Națională de Administrare Fiscală, ANAF) provides guidelines for differentiating personal benefits from essential job items.
1.1 Merchandise for Employees
Work-Related (Generally Non-Taxable)
Uniforms & Necessary Tools
If branded attire or gear is crucial for daily work (e.g., protective clothing, mandatory uniform), these items are typically non-taxable.
Branded Accessories
T-shirts, mugs, or pens featuring a noticeable company logo, distributed consistently to staff, may be considered part of the corporate identity rather than personal items.
Potentially Taxable Benefits
High-Value or Personal-Use Goods
Electronics, designer clothing, or goods with limited job relevance might be viewed as taxable salary. Employers would then handle related payroll taxes or social contributions.
Frequent Gifting
Repeated gifts throughout the calendar year risk being classified as disguised remuneration. Consult local tax experts if planning multiple merchandise drops for employees.
1.2 Gifts for Non-Employees (Clients, Partners, Event Attendees)
Tax & Deductibility
Gifts intended for promotional or business relationship purposes can be tax-deductible, provided their value is within reasonable limits. Repeated or lavish gifts with no commercial rationale might attract ANAF scrutiny.
Compliance & Anti-Corruption
Romania has strengthened measures to combat corruption, especially in public procurement. Retaining records of higher-value gifts (and their recipients) helps maintain transparency.
1.3 Marketing Merch
Items (e.g., T-shirts, tote bags, or small tech gadgets) distributed at fairs or corporate events generally qualify as marketing expenses, assuming invoices and distribution details confirm their promotional intent.
2. Shipping, Customs & Duties
2.1 Shipping
2.2 Importing
Import Duties & VAT
Goods originating from non-EU locations above certain thresholds (often €150) can incur customs duties, plus Romanian VAT (19%) on (value + duties + shipping).
Documentation
A commercial invoice, HS codes, and accurate product descriptions ensure smoother customs clearance.
2.3 DDP vs. DAP
Delivered Duty Paid (DDP)
The sender covers import fees, simplifying handover in Romania.
Delivered At Place (DAP)
The recipient pays duties/VAT on arrival, potentially causing unexpected costs or delays if they are unprepared.
2.4 With Monday Merch
Our warehouse in Rotterdam (the Netherlands) ships duty-free across the EU, including Romania. We also manage VAT processes to keep your shipments tax compliant.
3. Cultural & Local Etiquette
3.1 Gifting customs
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
6. Summary and Key Takeaways
6.1 Summary & Takeaways
7. Frequently Asked Questions
7.1 Questions & Answers
Must employees pay tax on uniforms?
No, if essential to the job; personal items may be taxed as a benefit.
What about corporate gifts to clients?
Deductible if they serve a promotional or goodwill purpose within reason.
Cultural tip?
Romanians appreciate personal connections—small, thoughtful gifts often go a long way.
