Romania’s New VAT Rules for Housing: Key Changes and Transitional Measures Explained

Law no. 141/2025 changes Romania’s VAT regime for housing, increasing the VAT rate from 9% to 21% for new residential properties up to 120 sqm and RON 600,000, effective August 1, 2025. A transitional period until July 31, 2026, allows those with pre-contracts and advances before August 1, 2025, to retain the 9% rate. Notaries must verify and record transactions in the “Register of housing purchases with reduced VAT” during this period. The register will be updated to reflect these changes, with notaries ensuring compliance until the transitional period ends.

Source: teaha.ro

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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