Romania Updates VAT Return Forms to Reflect 2025 Rate Changes and Simplify Reporting

• Romania’s tax authority is updating pre-filled VAT return forms to reflect VAT rate changes effective August 1, 2025.
• The standard VAT rate increased from 19% to 21%, a new reduced rate of 11% was introduced, and a temporary 9% rate applies to some residential property transactions until July 31, 2026.
• VAT returns for 2025 included both old and new rates for accurate reporting, but from 2026 onwards, old rates will be removed from the forms.
• ANAF proposes removing outdated VAT rate fields and updating the pre-filled RO e-TVA return to match the new structure.
• The update aims to simplify VAT reporting and ensure consistency between standard and pre-filled returns.

Source: fiscal-requirements.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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