Romania – Change in the VAT registration threshold

The Romanian Minsitry of Finance adopted an ordinance that brings important amendments to the Fiscal Code. The most important measure is the increase in the VAT registration threshold from RON 300,000 to RON 395,000 as of 1st September 2025.

Businesses who exceeded the registration threshold of RON 300,000 in August 2025 do not have to apply for VAT registration until the annual exemption threshold of RON 395,000 is exceeded.

If the threshold of RON 395,000 was exceeded in August 2025, the taxable person must apply for VAT registration no later than 10 th September 2025 and apply the normal tax regime starting from this date.

Businesses established before 2025, who registered for VAT purposes until 1st September 2025 (inclusive) as a result of exceeding registration threshold of RON 300,000, may request the removal from the register of persons registered for VAT purposes if they have not exceeded the threshold of RON 300,000 in the previous year and if by the date of the request for removal from the register they have not exceeded the threshold of RON 395,000.