8 September 2025 • 1 minute read
Revised VAT rates came into effect on August 1, 2025
Effective 1 August 1 2025, both the standard and reduced VAT rates have been raised, with the standard rate increasing from 19% to 21%, and the reduced rate from 9% to 11%.
Also, the super-reduced rate of 5% - which applied to certain categories of goods and services - has been abolished entirely.
Certain supplies are now subject to the higher standard VAT rate instead of the reduced one. Among the affected categories are food supplements, veterinary medicines, and housing transactions carried out as part of social policies, with the latter being subject to certain transitional measures.
Key takeaway
Businesses should ensure that transitional cases - such as advance payments, discounts, and other adjustments are properly managed.
Equally, they should maintain a high level of diligence regarding tax compliance, including the accurate completion of VAT returns, SAF-T reports, and the correct issuance of e-invoices through the RO e-Factura platform.