The ANAF order amending Form 300 - Value Added Tax (VAT) return has been published in the Official Gazette, and the instructions for filling in the form have been approved by the same document.
It is Order No. 174/2026 for the approval of the model and content of form (300) „Value Added Tax Return”. The form has been amended because, starting with the first tax period of 2026, it is no longer necessary to keep the rows specific to the old VAT rates, writes StartupCafe.
By Law 141/2025 (the first tax package of the Bolojan Government), starting from August 1, 2025, the standard VAT rate was increased from 19% to 21% and the reduced VAT rates were increased from 5% or 9% to 11%.
For new homes purchased by individuals, there are transitional provisions according to which the old reduced rate of 9% applies until July 31, 2026, if certain conditions expressly provided by law are met (for contracts signed with the promise to purchase paid by August 1, 2025).
The model and content of the form were approved by the Order of the President of the National Agency for Tax Administration No. 2131/2025. Since the change in VAT rates occurred during the year, this form included both specific lines for the VAT rates applied up to and including July 2025 (19%, 9% and 5%) and specific lines for the new VAT rates (21%, 11% and 9% - for supplies of housing to individuals who meet the specific legal conditions), in order to ensure the possibility of correct VAT declaration by taxable persons whose tax period is the quarter, semester or calendar year.
Starting with the first tax period of the year 2026, it is no longer necessary to keep in the form (300) „Value Added Tax Return” the rows specific to the old VAT rates.
Instructions 2026 for completing and submitting Form 300 - Value Added Tax Return
Form 300 - Value Added Tax Return shall be submitted to the competent tax authority, within the following deadlines:
a) monthly, up to and including the 25th day of the month following the month for which the tax return is submitted, by taxable persons for which the tax period is a calendar month, according to the provisions of Article 322 of the Fiscal Code;
b) quarterly, up to and including the 25th day of the first month of the first month of the quarter following the quarter for which the tax return is submitted, by taxable persons for which the tax period is the calendar quarter, according to the provisions of Article 322 of the Fiscal Code;
c) semi-annually, up to and including the 25th day of the first month of the first month of the semester following the one for which the tax return is submitted, by taxable persons for which the competent tax authority has approved the calendar semester as the tax period, according to the provisions of Article 322 paragraph. (9) of the Tax Code and item 103 para. (4) of Title VII of the Methodological Norms for the application of Law no. 227/2015 on the Tax Code, approved by Government Decision no. 1/2016, with subsequent amendments and additions (Methodological Norms);
d) annually, up to and including January 25 of the year following the year for which the tax return is submitted, by the taxable persons referred to in item 103 para. (6) of the Methodological Norms and by taxable persons for whom the competent tax authority has approved the calendar year as the tax period, in accordance with the provisions of Art. 322 para. (9) of the Tax Code and item 103 para. (4) of the Methodological Rules;
e) until the 25th day of the third month of the calendar quarter, for the first two months of the same calendar quarter, by taxable persons using the quarter as a tax period and making an intra-Community acquisition of goods taxable in Romania, if the due date for the tax due on the intra-Community acquisition occurs in the second month of that quarter. The tax return shall be submitted for the second month of the quarter, but shall also cover transactions carried out in the first month of the quarter. Where the chargeability of the tax on intra-Community acquisitions becomes chargeable in the first or third month of the calendar quarter, point (a) of this subparagraph shall apply accordingly.
Form 300 for which the deadline for declaration is December 25 shall be submitted to the competent tax office by December 21. Where December 21 is a non-working day, the form shall be submitted by the last working day preceding December 21.
More provisions in the law.