Romania: Proposed logistics tax on certain goods from outside EU
Parcels entering Romania when declared value is under €150
Romania’s Parliament on November 18, 2025, adopted legislation introducing a fixed logistics tax of 25 lei (approximately US$5.67) per parcel. The proposed tax would be levied on parcels entering Romania from outside the European Union (EU) when the declared value of the goods is under €150.
Although the logistics tax is scheduled to become effective on January 1, 2026, the law has not yet been promulgated or published in the official gazette. In addition, the law, including the entire package of measures it regulates, has been challenged before the Romanian Constitutional Court for a second time. Therefore, the summary below is subject to change.
Scope
The tax would be imposed on parcels entering Romania from outside the EU when the declared value of the goods is under €150. This applies regardless of where in the EU the goods are released for free circulation.
The tax would be collected by the postal service provider, either from the supplier of the goods, the person sending the parcel, or the platform facilitating the sale of goods.
This would cover all authorized “postal service providers,” including both universal service operators (such as the Romanian Post) and other private providers (courier-postal operators) engaged in the collection, transport, and delivery of postal items.
The tax would not apply to parcels that are not successfully delivered to the final recipient in Romania.
Compliance
Postal service providers would be responsible for collecting the tax when they hand over the parcel to the recipient. The collected taxes must be transferred to the state budget by the 25th of the month following the one in which the parcel was delivered.
Postal service providers would need to declare the number of parcels delivered under various conditions (e.g., from outside the EU, with origin declaration, and for which the tax was collected).
Penalties
Penalties ranging from 2,000 lei to 10,000 lei are specified for failing to meet declaration or record-keeping obligations. Failure to pay the collected tax to the state budget within 30 days of declaration would be considered a criminal offense, punishable by imprisonment from one to five years, or a fine.
The National Agency for Fiscal Administration (ANAF), through its Anti-Fraud General Directorate, is responsible for monitoring the implementation of this tax.
For more information, contact a KPMG tax professional:
Philippe Stephanny | philippestephanny@kpmg.com
Chinedu Nwachukwu | chinedunwachukwu@kpmg.com