If you're based outside of Romania, you’re liable from your first sale. For businesses based in Romania, sales exceeding RON 220,000 (~$54,800) are liable for sales tax.
Yes. You owe tax for the sale of cloud software subscriptions to customers in Romania.
Yes. You owe tax for the sale of software downloads to customers in Romania.
Yes. You owe tax for the sale of eBooks to customers in Romania.
Yes. You owe tax for the sale of digital downloads to customers in Romania.