VAT Cash-Accounting Thresholds Increased with Transitional Measures Effective March 2026

• The VAT cash-accounting system threshold increases to RON 5,000,000 from 1 March to 31 December 2026, and to RON 5,500,000 from 1 January 2027.
• Transitional measures allow taxable persons exceeding RON 4,500,000 but not RON 5,000,000 in January or February 2026 to remain in the VAT cash-accounting system.
• Those exceeding RON 4,500,000 in February 2026 but not RON 5,000,000 do not need to submit turnover notifications and will not be removed from the register.

Source: tpa-group.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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