TollRo in Romania: what does this mean for your VAT refund?

What is TollRo?

From 1 October 2026, Romania replaces the time-based road vignette (the rovinietă) for freight vehicles heavier than 3.5 tonnes with a distance-based toll charge: TollRo. The new system charges based on kilometres actually driven, similar to systems already in place in Germany, Poland, Hungary and Bulgaria. The legal basis is Law 226/2023; the rates were set by Ministerial Order 1925/2025.

For passenger cars and vehicles up to 3.5 tonnes, nothing changes: these remain under the vignette system.

How are the rates calculated?

The TollRo charge is determined by three factors: the vehicle's weight category, the road type (motorway or national road) and the Euro emissions class. National roads are charged at 50% of the motorway rate. Euro V/IV vehicles pay 15% more than Euro VI; Euro III and older pay 30% more.

As an indication: a Euro VI vehicle over 12 tonnes pays €0.092 per kilometre on motorways and approximately €0.046 per kilometre on national roads. Rates are updated annually each December in line with Romania's consumer price index.

How do you pay TollRo?

There are three payment methods:

• A route ticket, purchased in advance for a specific journey. Suitable for occasional use.
• The eTarife app from CNAIR, available free of charge, allowing payment per trip via smartphone.
• A SETRo contract with an on-board unit (OBU), where distance is automatically recorded and settled. This is the recommended option for transport companies that regularly travel through Romania. Full interoperability with other European toll systems via EETS is planned for 15 January 2027, in line with official CNAIR/SETRo communications.

Is the VAT on TollRo reclaimable?

TollRo invoices include Romanian VAT. For EU-established companies, this VAT is in principle reclaimable under the 8th Directive. The deadline for applications covering 2026 is 30 September 2027.

Please note: Romania applies a minimum threshold of the equivalent of €400 per quarter or €50 per year for refund applications. Files below this threshold will not be processed.

Romania also applies a restriction on VAT refunds on fuel for passenger cars (50%). This restriction does not apply to trucks.

What changes in practice?

Where transport companies previously purchased a single vignette for a set period, you will now receive an invoice per kilometre driven. This means you will receive a TollRo invoice from CNAIR or your chosen payment service provider per trip or per period. These invoices must be correctly retained and submitted with your VAT refund application.

Keep your TollRo invoices carefully. These are the legally valid documents for VAT refunds in Romania. A debit note or payment overview from your payment service provider does not suffice, similar to the situation with Walloon toll invoices in Belgium.

Let professionals guide you

TollRo is a new scheme with new invoice formats and new supplier data. Delta Refund Solutions closely monitors developments in Romania and ensures that your TollRo invoices are correctly processed and submitted with your VAT refund application.

Feel free to contact us, we are happy to help.