A apărut în Monitorul Oficial ordinul ANAF prin care s-a modificat Formularul 300 – decont de taxă pe valoarea adăugată (TVA), fiind aprobate, prin același document, și instrucțiunile de completare.
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).
Modelul și conținutul formularului au fost aprobate prinOrdinul președintelui Agenției Naționale de Administrare Fiscală nr. 2131/2025. Întrucât modificarea cotelor de TVA a intervenit în cursul anului, în acest formular erau prevăzute atât rânduri specifice cotelor de TVA aplicate până în luna iulie 2025 inclusiv (19%, 9% și 5%), cât și rânduri specifice noilor cote de TVA (21%, 11%, și respectiv, 9% – pentru livrările de locuințe către persoane fizice care se încadrează în condițiile specifice legale), pentru a asigura posibilitatea declarării corecte a TVA de către persoanele impozabile care au perioada fiscală trimestrul, semestrul sau anul calendaristic.
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.
Instrucțiuni 2026 pentru completarea și depunerea Formularului 300 – Decont de taxă pe valoarea adăugată
Formularul 300 – Decont de taxă pe valoarea adăugată se depune la organul fiscal competent, la următoarele termene:
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.
