The updated VAT return form now includes sections for both old and new VAT rates, with a separate section for reporting dwellings eligible for the reduced 9% VAT rate.
Romania’s National Agency for Fiscal Administration (ANAF) released a draft order on 19 August 2025 to update the Value Added Tax Return (Form 300) and its instructions.
The update reflects VAT rate changes effective 1 August 2025, including an increase in the standard rate from 19% to 21%, the consolidation of the 5% and 9% reduced rates into a single 11% rate, and a temporary extension of the 9% rate for housing supplies.
Additionally, the new form includes a separate section for reporting the supply of dwellings eligible for the reduced 9% VAT rate, which will remain in effect until 31 July 2026 as a transitional measure, subject to meeting specific conditions. Since these changes occurred mid-tax period, the updated form includes sections for both old and new rates.
The finalised order will be published in the Official Gazette, and the updated form will be used for VAT returns due on 25 September 2025.
