Romania Amends VAT Return Form to Accommodate VAT Rates Increase

• Romania has gazetted Order No. 2131/2025 approving the format and content of the VAT return (Form D300). The updated form, applicable from August 2025, reflects the VAT rate changes introduced on 1 August 2025.
• Order No. 2131/2025 does not contain new amendments compared to the version published for public consultation (for previous reporting, see Romania to Amend VAT Return Form to Accommodate VAT Rates Increase (22 August 2025)).

Source Official Gazette No. 826 on 8 September 2025

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• 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

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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.

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