Romania Updates Pre-filled VAT Return Forms after VAT Rate Changes

Romania’s tax authority (ANAF) is updating pre-filled VAT returns to reflect the new VAT rates introduced in August 2025, including the 21% standard rate and 11% reduced rate. From 2026, outdated rates will be removed from Form 300 and RO e-TVA, simplifying reporting and aligning returns with the current VAT framework.

Romania’s tax authority (ANAF) is updating its pre-filled VAT return forms to reflect VAT rate changes that came into force on August 1, 2025.

The main changes include:

1. The standard VAT rate increased from 19% to 21%,
2. A new reduced VAT rate of 11% was introduced,
3. A temporary 9% rate still applies to certain residential property transactions until July 31, 2026.

Because the VAT changes happened in the middle of 2025, the VAT return (Form 300) initially included both old and new VAT rates to allow accurate reporting.

However, from 2026 onwards, the old rates (19%, 9%, 5%) are no longer needed in the forms.

ANAF is therefore proposing to:

-      Remove outdated VAT rate fields from the VAT return (Form 300),

-      Update the pre-filled RO e-TVA return to match the simplified structure.

This update ensures that VAT reporting is simpler and aligned with current rates, while also keeping consistency between standard and pre-filled VAT returns.