What is the VAT rate in Romania from 2025?

According to Law 141/2025, the standard VAT rate is 21% (previously 19%) and the reduced rate is 11% (previously 9%), effective from August 2025.

SAF-T (Standard Audit File for Tax) D406 is the mandatory XML format for tax reporting to ANAF, according to OPANAF 1783/2024.

What is the dividend tax from 2026?

From January 2026, dividend tax increases from 8% to 16%, according to OUG 156/2025.

DocumentIulia - Contabilitate AI pentru România

Introduction

Starting January 1, 2025, Romania implements new VAT rates according to Law 141/2025. This major change affects all businesses in Romania.

New VAT rates

#

Standard rate: 21%
The standard VAT rate increases from 19% to 21%. This rate applies to:
Most goods and services
Electronic products
Professional services
Luxury goods

#
Reduced rate: 11%
The reduced rate increases from 9% to 11%. It applies to:
Basic food items
Medicines
Books and publications
Tourism and hotels

Impact on businesses

#
What you need to do:
1. Update accounting systems
All invoices issued after January 1, 2025 must reflect the new rates
2. Review contracts
Existing contracts may need amendments
3. Inform customers
Communicate transparently about price changes
4. Update e-Invoice
Ensure e-Invoice integration uses correct rates

#
Penalties for non-compliance
Fine up to 50,000 RON for incorrect VAT rate application
Invoice rejection in e-Invoice system
Additional ANAF audits

How DocumentIulia helps

Our platform has already been updated to reflect the new VAT rates:
Integrated VAT calculator with 21%/11% rates
Automatic compliant invoice generation
SAF-T export with updated rates
Alert when entering old rates

Additional resources
[Full text of Law 141/2025](https://legislatie.just.ro)
[ANAF transition guide](https://anaf.ro)
[Webinar: Transition to VAT 21%](/courses/tva-21-transition)

Introduction

Starting January 1, 2025, Romania implements new VAT rates according to Law 141/2025. This major change affects all businesses in Romania.

New VAT rates

#

Standard rate: 21%
The standard VAT rate increases from 19% to 21%. This rate applies to:
Most goods and services
Electronic products
Professional services
Luxury goods

#
Reduced rate: 11%
The reduced rate increases from 9% to 11%. It applies to:
Basic food items
Medicines
Books and publications
Tourism and hotels

Impact on businesses

#
What you need to do:
1. Update accounting systems
All invoices issued after January 1, 2025 must reflect the new rates
2. Review contracts
Existing contracts may need amendments
3. Inform customers
Communicate transparently about price changes
4. Update e-Invoice
Ensure e-Invoice integration uses correct rates

#
Penalties for non-compliance
Fine up to 50,000 RON for incorrect VAT rate application
Invoice rejection in e-Invoice system
Additional ANAF audits

How DocumentIulia helps

Our platform has already been updated to reflect the new VAT rates:
Integrated VAT calculator with 21%/11% rates
Automatic compliant invoice generation
SAF-T export with updated rates
Alert when entering old rates

Additional resources
[Full text of Law 141/2025](https://legislatie.just.ro)
[ANAF transition guide](https://anaf.ro)
[Webinar: Transition to VAT 21%](/courses/tva-21-transition)

VAT 21% - What you need to know about Law 141/2025

Introduction

Starting January 1, 2025, Romania implements new VAT rates according to Law 141/2025. This major change affects all businesses in Romania.

New VAT rates

#

Reduced rate: 11%
The reduced rate increases from 9% to 11%. It applies to:

Impact on businesses

#

What you need to do:
1. Update accounting systems

Penalties for non-compliance

How DocumentIulia helps

Our platform has already been updated to reflect the new VAT rates:

Additional resources

Maria Ionescu

VAT 21% - What you need to know about Law 141/2025

Introduction

Starting January 1, 2025, Romania implements new VAT rates according to Law 141/2025. This major change affects all businesses in Romania.

New VAT rates

#

Reduced rate: 11%
The reduced rate increases from 9% to 11%. It applies to:

Impact on businesses

#

What you need to do:
1. Update accounting systems

Penalties for non-compliance

How DocumentIulia helps

Our platform has already been updated to reflect the new VAT rates:

Additional resources

Maria Ionescu

VAT 21% - What you need to know about Law 141/2025

IntroductionStarting January 1, 2025, Romania implements new VAT rates according to Law 141/2025. This major change affects all businesses in Romania.

New VAT rates#

Reduced rate: 11%The reduced rate increases from 9% to 11%. It applies to:

Impact on businesses#

What you need to do:1. Update accounting systems

Penalties for non-compliance

How DocumentIulia helpsOur platform has already been updated to reflect the new VAT rates:

Additional resources

Maria Ionescu

VAT 21% - What you need to know about Law 141/2025

IntroductionStarting January 1, 2025, Romania implements new VAT rates according to Law 141/2025. This major change affects all businesses in Romania.

New VAT rates#

Reduced rate: 11%The reduced rate increases from 9% to 11%. It applies to:

Impact on businesses#

What you need to do:1. Update accounting systems

Penalties for non-compliance

How DocumentIulia helpsOur platform has already been updated to reflect the new VAT rates:

Additional resources

Maria Ionescu

Introduction

Starting January 1, 2025, Romania implements new VAT rates according to Law 141/2025. This major change affects all businesses in Romania.

New VAT rates

#

Reduced rate: 11%
The reduced rate increases from 9% to 11%. It applies to:

Impact on businesses

#

What you need to do:
1. Update accounting systems

How DocumentIulia helps

Our platform has already been updated to reflect the new VAT rates:

Introduction

Starting January 1, 2025, Romania implements new VAT rates according to Law 141/2025. This major change affects all businesses in Romania.

New VAT rates

#

Reduced rate: 11%
The reduced rate increases from 9% to 11%. It applies to:

Impact on businesses

#

What you need to do:
1. Update accounting systems

How DocumentIulia helps

Our platform has already been updated to reflect the new VAT rates: