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Romania Updates VAT Reporting Rules After Rate Increase to 21% and 11%

Romania’s National Agency for Fiscal Administration (ANAF) released a draft law on 25 August 2025 to update VAT Statement 394, aligning it with the new VAT rates of 21% and 11% effective from 1 August 2025. These changes follow amendments to the Fiscal Code. ANAF also released a draft order on 19 August 2025 to update the VAT Return (Form 300) to include sections for both old and new VAT rates.

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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