Romania Increases VAT Rates by August 2025

Romania has passed a sweeping tax reform that will significantly affect VAT rates starting August 1, 2025. The changes are part of a broader package of fiscal measures adopted by the new government on July 3, 2025, aimed at reducing public spending and increasing state revenue.

The amendment order has been published in the Official Gazette on 25 July 2025, and the VAT rate changes take effect as of 1 August 2025.

Latest Update: Clarifications on the VAT Rate for Food Supplements

Following this new VAT rate update, the Ministry of Finance has clarified that food supplements regulated under Law no. 56/2021 are subject to the standard 21% VAT rate. However, other categories of supplements within the Combined Nomenclature (CN) codes listed in the Fiscal Code and not expressly excluded can be subject to the 11% VAT Reduced Rate (CN 2101-2106). You can find  the official response from the Ministry of Finance.

Updated VAT Return Form 300

Following the VAT rate change effective from 1 August 2025, the Romanian tax authorities (ANAF) have released an updated VAT return form (300, "Decont de taxã pe valoarea adãugatã"), available since 19 August 2025. This new form must be used for the August reporting period, which is due in September for monthly taxpayers. The updated form can be accessed on the .

Romanian VAT Rate Changes by August 2025

The most important VAT rate changes coming into effect are:

• Standard VAT rate increases from 19% to 21%.
• A new reduced VAT rate of 11% will apply, replacing most of the current 5% and 9% rates.
• Only two VAT rates will remain: 21% (standard) and 11% (reduced).

Products and services at the reduced rate of 11%

Certain products and services that are taxed to reduced rates of 5% or 9% will rise to 11%:

• Medicines for human use
• Food and beverages for human consumption, except of alcoholic beverages or certain drinks (e.g., with sugar added) – the CN codes must be consulted-
• Books, newspapers, and magazines (in print and electronic formats, unless primarily audiovisual or advertising content)
• Water supply and sewage services
• Delivery of water for irrigation in agriculture
• Delivery of certain fertilizers and pesticides used in agricultural production, seeds and other agricultural products and certain related services
• School textbooks, books, newspapers and magazines, on physical support and/ or electronically, except for those that have, entirely or predominantly, video content or audio musical content and those intended exclusively or mainly for advertising;
• Frewood, including trunks, logs, branches, and twigs
• Thermal energy during the cold season for certain consumers
• Access to cultural sites such as museums, monuments, botanical gardens, etc.
• Accommodation
• Restaurant and catering services

According to the Government announce, hotel accommodation services and restaurant and catering services will remain under the new reduced rate of 11% for now. However, the reduced VAT rate will be reviewed this and it may increase to 21%.

Also, it is important to remark those supplies that, after the change, have been removed from the list of goods and services at a reduced rate. Therefore, the following supplies are now subject to 21% VAT rate in Romania:

• Renewable energy systems delivered to homes or public institutions;
• Admission tickets to recreational and cultural activities, including sports events, fairs, exhibitions, carnivals, amusement parks, and theme parks (other than those subject to 11%);
• Food products with high sugar content (more than 10g of sugar/100g of product (except for products intended for children));
• Veterinary medicines;
• Dietary supplements;
• Delivery of seeds, bee feed, plants, and ingredients used in food preparation;

Finally, certain housing supplies will remain at the reduced rate of 9% during a transition period from August 2025 until 1 August 2026. Find  the  published on July 3, 2025.

Past VAT Rate Changes Introduced in Romania

Effective from January 1, 2024, VAT rates in Romania were subject to a significant rise. Find below an overview of past changes:

The reduced VAT rate of 9% was introduced for the following supplies - amendments introduced by Law 296/2023 to the Fiscal Code-:

• Goods: delivery of various goods, including food and beverages for human and animal consumption, live animals, seeds, plants, and food-related ingredients, except for specific items like alcoholic beverages, certain non-alcoholic beverages, and foods with added sugar exceeding 10 g/100 g product (excluding cookies and biscuits).
• Green Energy: The reduced rate also covers the delivery and installation of environmentally friendly energy solutions, such as photovoltaic panels, solar panels, thermal systems, heat pumps, and other high-efficiency heating systems with low emissions. These products must meet specific ecological design criteria and energy efficiency standards.
• Construction: Additionally, the reduced rate applied to the delivery and installation of these energy-efficient systems as part of construction deliveries, including extra options when delivering a construction, but with exceptions.
• Entertainment and Sports: Services allowing access to bars, amusement parks, recreational parks, fairs, exhibitions, cinemas, and cultural events (excluding tax-exempt ones) and services allowing access to sports events will also be taxed at the reduced rate.

Please note that the items listed under the 9% VAT rate were previously taxed at a 5% rate until December 31, 2023.

The VAT rate increased from 9% to 19% for the following supplies:

• Alcohol-free beer
• Foodstuffs with added sugar of more than 10gr per 100gr of product. Only exception are cookies and biscuits.

Similarly, the VAT rate increased from 5% to 19% for the following supplies:

• Use of sports facilities under certain activity classifications, unless they are exempt.
• Transport of passengers by train or historic steam vehicles, as well as cable transport facilities and animal carriages for tourist and entertainment purposes.

Finally, the Government withdrawn the VAT exemptions with right to deduct connected to supplies to public hospitals:

• Construction, rehabilitation, and modernization services
• Supplies of medical equipment
• Adaptation, repair, rental, and leasing of medical equipment.

Find here our overview of VAT rates in Europe.