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 gifts
Major Corporate Gift Days
Christmas, National Day
Customs Complexity
Medium
VAT - Standard Rate
19%
Duty Free Threshold
€150
Ave Duty Rate
2%
1. Employee Swag 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 Swag 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 swag 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
The U.S. 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 Swag
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
No Customs Duties
As Romania is in the EU, goods moving from other EU countries typically face no customs duties.
VAT Considerations
Intra-EU B2B sales may utilize reverse-charge or local VAT, depending on the VAT registration status of both parties.
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 Swag customs
Warm & Relationship-Oriented
Romanians value personal bonds in business. Thoughtful, functional gifts can strengthen professional relationships.
Gift-Giving Occasions
Christmas (Crăciun) and Easter (Paște) are common gifting times. Some companies also provide items at major trade shows or corporate anniversaries.
Practical vs. Lavish
Overly luxurious gifts can be seen as excessive. Modest, quality items that show genuine regard are typically appreciated.
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
EU Environmental Directives
Romania enforces EU packaging and waste management directives. Opting for eco-friendly or recyclable packaging can align well with growing environmental awareness.
Product Labeling
Goods like electronics or toys must meet CE marking requirements. If distributed widely to consumers, consider Romanian-language instructions or labeling.
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
Remote Employees
Collecting home addresses calls for GDPR-like data protection (secure storage, explicit consent).
Onboarding & Retention
Welcome kits (like branded T-shirts or desk items) usually remain non-taxable if the cost is modest and directly tied to corporate identity or workplace integration.
6. Summary and Key Takeaways
6.1 Summary & Takeaways
Employee Items vs. Taxable Income
Uniforms and work-critical tools are non-taxable. Personal or high-value goods risk classification as taxable salary.
B2B Gifting & Marketing
Gifts with commercial justification are tax-deductible. Promotional swag qualifies as marketing expenses if adequately documented.
Shipping & Customs
Within the EU: no customs duties.
Outside the EU: import duties + 19% VAT above certain thresholds.
Monday Merch Warehouse: Rotterdam-based shipping ensures an easy, tax compliant path to Romania.
Cultural Approach
Personal connections matter. Modest, thoughtful gifts resonate. Holidays like Christmas and Easter are prime gifting periods.
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 swag to clients?
Deductible if they serve a promotional or goodwill purpose within reason.
Cultural advice?
Romanians appreciate personal connections—small, thoughtful gifts often go a long way.
Sources
Agenția Națională de Administrare Fiscală (ANAF) – Official tax authority site.
Romanian Customs (Vama) – Information on import procedures, thresholds, and duties.
Invest Romania – Business compliance resources, local market insights.
Disclaimer
This article is for informational purposes only and does not represent legal or tax advice. Confirm details with Romanian authorities or a local tax consultant to remain fully tax compliant.
