Romania Introduces Special VAT Mechanism for Low-Value Imports Under EUR 150

The Official Gazette published AVR Order no. 2618/2025 establishing rules for a special VAT mechanism on imports, including authorization procedures and declaration models
Authorization applies exclusively to imports of consignments valued up to EUR 150 where transport ends in Romania, granted by competent customs offices for goods entering free circulation
Applicants must meet multiple conditions including declaring intention to use the mechanism, being postal operators or authorized customs brokers, having VAT registration, no outstanding debts, and not being in insolvency procedures
A financial guarantee is required covering the maximum deferred VAT amount, calculated using customs value, VAT rate, and 30-day period, established through State Treasury deposit or bank guarantee letter
The mechanism aims to simplify VAT collection for low-value imports while maintaining proper fiscal and customs control through verification processes and authorization requirements

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.