12 Eyl 2025
Romania’s National Agency for Fiscal Administration (ANAF) has published a draft order amending existing regulations on declarations of deliveries/services and acquisitions made on national territory by VAT-registered persons.
Romania’s tax authority ANAF (Agenția Națională de Administrare Fiscală) is implementing significant changes to VAT declaration processes. The draft order prepared by the ANAF President aims to modify Order No. 3.769 from 2015, which has been in effect for nearly a decade.
What Areas Are Being Regulated?
The draft regulation reshapes the procedures for declaring:
Deliveries and service provisions
Acquisition transactions
These activities are performed on Romanian territory by persons registered for VAT purposes.
New Model and Content Approval
The amendment not only updates existing regulations but also approves the model and content of the informative declaration regarding deliveries/services and acquisitions made on national territory by VAT-registered persons.
This regulation aims to define the declaration obligations of VAT taxpayers in Romania within a clearer and more current framework. Following the final approval of the draft order, all registered persons under VAT will be required to comply with the new requirements.
The draft order represents Romania’s effort to modernize its VAT reporting system and ensure better compliance with tax obligations for businesses operating within the national territory.