The draft law amends the VAT Statement 394 to align it with the VAT rate increases to 21% and 11% effective from 1 August 2025.
Romania’s National Agency for Fiscal Administration (ANAF) released a draft law on 25 August 2025 to update the Value Added Tax (VAT) informative statement concerning the supplies of goods and services, as well as acquisitions performed within Romania (Statement 394).
The proposed updates reflect the VAT rate changes effective from 1 August 2025, which raise the standard rate to 21% and the reduced rate to 11%.
These adjustments follow amendments to the Fiscal Code that took effect on the same date.
Earlier, the ANAF released a draft order to update the Value Added Tax Return (Form 300) and its instructions on 19 August 2025. The revised VAT return form includes sections for both old and new VAT rates.
