Romania led the EU in VAT collection shortfall in 2022, but aims to reduce it by 5% by 2026.

Romania had the largest VAT collection deficit in the EU in 2022, at 30.6%, though this represents a 4.2% decrease from the previous year. Despite consistently high deficits, Romania is implementing digital systems like RO e-Invoice and RO e-VAT to reduce the VAT gap by 5% by 2026. The EU-wide VAT gap also increased slightly to 7% in 2022, up from 6.6% in 2021.