Regulatory updates

Romania VAT Return (RO/Form D300)

Effective: January 1, 2026

The Romania VAT Return has been updated to reflect the new VAT rate structure introduced by Romanian legislation. The former 19%, 9%, and 5% rate tiers have been replaced with the new 21% and 11% rates.

Key changes include:

• 12 report boxes removed (associated with the discontinued 19%, 9%, and 5% rates) and 24 boxes updated, including renumbered rows from box 27 through 45.

• Calculation formulas for total collected tax (box 19), total deductible tax (box 30), and all downstream summary boxes updated to reflect the new layout.

You do not need to take any action if you are generating the report from today forward. However, if you generated the report before today, refresh it to view the updated form.