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Main legislative changes of October 2025

07/11/2025
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1. Amendment of the “Pre-filled RO e-VAT return” form

The template and content of the “Pre-filled RO e-VAT return” form have been amended to include the new tax rates (21% / 11%) and legislative changes in the field, as well as to reflect the updates made to the template of Form 300 “VAT return”.

The provisions were published by Order 2351/2025, Official Gazettes no. 942 of October 13, 2025.

2. Amendment of the “RO e-VAT compliance notification” form

The template and content of the “RO e-VAT compliance notification” form, as well as the procedure for submitting the notification, have been amended.

The new notification template has an updated structure, which also includes the new tax rates (21% / 11%).

The provisions were published by Order 2394/2025, Official Gazettes no. 977 of October 23, 2025.

3. Amendment of the tax registration forms and those regarding the registration / deregistration for VAT purposes

Following the VAT amendments introduced by Ordinance no. 22/2025 (for more details on these changes, please see our circular of September 4, 2025, available here), it was also required to amend the tax registration forms for taxpayers, as well as the NAFA President’s Orders no. 631/2016 and no. 1699/2021.

Accordingly, the following forms and their completion instructions have been updated:

  • By amending NAFA President’s Order no. 1699/2021, the following forms are updated: (010), (013), (015), (016), (020), (030), (040), (070), and (700).
  • By amending NAFA President’s Order no. 631/2016, Form (093) has been updated.

The provisions were published by Order 2420/2025, Official Gazettes no. 995 of October 29, 2025.

 

Disclaimer

The information contained in this newsletter is intended to give you an overview of new legislation; the newsletter does not contain a comprehensive analysis of each topic. For further information on the topics covered please contact us. No responsibility is accepted for decisions or omissions following the use of the content of this newsletter. All Crowe newsletters are available at the address www.crowe.ro.

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