Romania Implements New VAT Rules: Standard Rate 21%, Reduced Rate 11% for Specific Categories

• Romania published new VAT Implementing Rules under Order of the Minister of Finance No. 602/2025
• Published in the Official Gazette no. 715 on July 31, 2025
• Amends Title VII Value Added Tax of the Methodological Norms for Law no. 227/2015 on the Fiscal Code
• Correlates with the Fiscal Code changes by Law no. 141/2025 on fiscal-budgetary measures
• Changes effective August 1, 2025, affecting VAT rates and scope
• Standard VAT rate increased from 19 percent to 21 percent
• Single reduced VAT rate of 11 percent established
• Reduced rate applies to medicines, food and beverages, water services, drinking water supply, irrigation water, agricultural inputs, books and periodicals, cultural site access, firewood, thermal energy, social housing, and accommodation services
• Definitions for food intended for human and animal consumption proposed

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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