Romania has published Order No. 2394/2025 in the Official Gazette No. 977 (23 October 2025), amending the RO e-VAT Compliance Notice form originally implemented via Order No. 6234/2024. These updates align with broader changes to the VAT system following amendments to the Fiscal Code, effective 1 August 2025.
Key Updates:
- Prefilled VAT Return (RO e-TVA): Implemented via Order No. 2351/2025, this system auto-generates VAT returns using data from e-Invoice, SAF-T, and other platforms. Discrepancies trigger a RO e-VAT Compliance Notice.
- VAT Return Form D300: Updated under Order No. 2131/2025 to reflect new VAT rates—21% standard, 11% reduced, and 9% for housing.
- VAT Rate Changes: As per Law No. 141/2025, Romania raised the standard VAT rate from 19% to 21% and consolidated reduced rates into a single 11% rate.
- Deadline Extension: The obligation to respond to RO e-VAT Compliance Notices within 20 days has been postponed until 31 December 2025 via Government Ordinance No. 22/2025.
Useful Links
- Order No. 2394/2025 Summary – NOA Group [noagroup.ro]
- Prefilled VAT Return Implementation – VATupdate [vatupdate.com]
- Form D300 Amendment – VATupdate [vatupdate.com]
- VAT Rate Changes – EY [ey.com]
- Deadline Postponement – Lexology [lexology.com]
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