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Romania Publishes Revised VAT Statement 394 Format Following Rate Adjustments

    Romania has published Order No. 2194/2025 in Official Gazette No. 852 on 17 September 2025
    The order approves the updated format of Statement 394 used for reporting supplies of goods and services and acquisitions within Romania
    Changes to Statement 394 became effective from August 2025 to align with VAT rate adjustments introduced on 1 August 2025
    VAT rate changes included increasing the standard rate from 19% to 21% and consolidating the 5% and 9% reduced rates into a single 11% rate
    The final version of the order remains unchanged from the draft that was previously shared for public consultation

Source: regfollower.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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