The ANAF proposes amendments to eliminate outdated tax rate fields from electronic VAT return forms after the standard rate increased from 19% to 21% and new reduced rates took effect, with transitional provisions for residential property sales extending until July 2026.
Romania’s tax authority, the National Agency for Fiscal Administration (ANAF) announced on 13 March 2026, according to Article II, point 42 of Law No. 141/2025 on fiscal-budgetary measures, published in the Official Gazette of Romania, Part I, No. 699 on 25 July 2025, significant changes to value-added tax rates came into effect from 1 August 2025.
The standard VAT rate increased from 19% to 21%, while a new reduced rate of 11% was introduced, as stipulated in Article 291 of the Fiscal Code (Law No. 227/2015).
Additionally, Article III of the same law establishes transitional provisions for residential property sales to individuals and building transfers to municipalities, maintaining a reduced 9% rate until 31 July 2026 under specifically defined legal conditions.
A revised VAT return form (300) was approved through ANAF Presidential Order No. 2131/2025 to accommodate these changes. Since the VAT rate modifications occurred mid-year, the updated form includes separate lines for both old rates (19%, 9%, and 5% applicable until July 2025) and new rates (21%, 11%, and the transitional 9% for residential properties). This dual structure ensures accurate VAT reporting for taxpayers with quarterly, semi-annual, or annual fiscal periods.
From the first fiscal period of 2026 onwards, maintaining lines for the previous VAT rates in Form 300 will no longer be necessary.
Consequently, the “Pre-filled RO e-TVA Return” form, approved under ANAF Presidential Order No. 3775/2024 (as amended), must also be updated.
Since this pre-filled form mirrors the structure of Form 300, removing the legacy VAT rate lines ensures consistency across both documents.
Earlier, Romania’s government published Order No. 2.131 of 2 September 2025 in the Official Gazette on 8 September 2025, approving the update to the Value Added Tax Return (Form 300) and its instructions.
