Order No. 2194/2025 has been issued approving the revised format of Romania’s Statement 394 for reporting goods, services, and acquisitions.
Romania has published Order No. 2194/2025 in Official Gazette No. 852 of 17 September 2025.
This order approves the updated format of Statement 394, a document used to report supplies of goods and services as well as acquisitions within Romania. The changes to Statement 394, effective from August 2025, align with the VAT rate adjustments introduced on 1 August 2025.
The VAT rate adjustments included 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.
The final version of Order No. 2194/2025 remains unchanged from the draft that was previously shared for public consultation.