The updated form with the new VAT rates will be required for the VAT return due on 25 September 2025.
Romania’s government has 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.
This follows the release by Romania’s National Agency for Fiscal Administration (ANAF) on 19 August 2025 of a draft order to update the Value Added Tax Return (Form 300) and its instructions.
As previously reported, 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 during the mid-tax period, the updated form includes sections for both the old and new rates.
The updated tax form, reflecting both old and new rates due to mid-period changes, will be officially published in the Official Gazette.
The updated form is required for the VAT return due on 25 September 2025.
