Romania Grants a Two-Month Reprieve on the 9% Reduced VAT for Qualifying Homes

• Law No. 161/2026 (Official Gazette No. 642, 4 August 2026; in force 7 August) extends the deadline for the reduced 9% VAT rate on eligible dwellings from 31 July 2026 to 30 September 2026. [infodosar.ro], [contzilla.ro]
• The extension responds to a cyberattack on ANCPI (cadastre authority) that blocked notarial completions; buyers must have signed a preliminary agreement and paid an advance by 31 July 2025, for one home up to 120 sqm and RON 600,000 (ex-VAT). [romania-insider.com], [vatupdate.com]
• Deliveries between 1 and 7 August 2026 carry the 21% standard rate, but the 9%/21% difference will be refunded for eligible acquisitions, with refund requests open from 1 October 2026. [contzilla.ro], [primapagina.ro]

Extended article The Romanian Parliament passed Law No. 161/2026, amending Law No. 141/2025 to move the transitional deadline for the reduced 9% VAT rate on qualifying dwellings from 31 July to 30 September 2026. Standard deliveries of dwellings are otherwise subject to the 21% standard rate. The measure protects buyers whose transactions were delayed by a cyberattack on the National Agency for Cadastre and Land Registration (ANCPI), which halted the issuance of land-registry extracts needed for authentication. [infodosar.ro], [romania-insider.com]

To qualify, the reduced rate applies to a single home of up to 120 sqm and up to RON 600,000 excluding VAT (including land), habitable at delivery, where the buyer has not acquired another reduced-VAT home since 1 January 2023 and had concluded an advance-payment act by 1 August 2025. For reservation/advance contracts signed between 3 and 31 July 2025, buyers must prove a 20% advance paid in full by 31 July 2025. During 1–7 August 2026 the 21% rate applies, but the difference to the 9% rate will be refunded for eligible acquisitions, with requests accepted from 1 October 2026. Notaries must verify eligibility via the Register of reduced-VAT housing acquisitions before authentication. [contzilla.ro], [primapagina.ro], [vatupdate.com]