- On 19 August 2025, Romania’s National Agency for Fiscal Administration (ANAF) released a draft order to approve an updated Value Added Tax Return (Form 300) in response to recent VAT rate changes.
- The revisions are based on an increase in the standard VAT rate from 19% to 21%, the introduction of a single reduced VAT rate of 11%, and a temporary continuation of the 9% rate for housing supplies.
- The updated form will accommodate both new and old rates due to the changes being implemented mid-tax period, and it is set to be finalized for use in the VAT return due on 25 September 2025.
Source Orbitax
Romania to Update VAT Return Form Following VAT Rate Increase
- Romania plans to change the VAT return form The change is to accommodate an increase in VAT rates The amendment aims to ensure compliance with new tax regulations Businesses will need to adjust their accounting practices The government seeks to streamline tax collection processes
Source: research.ibfd.org
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.
