Romania - changes to VAT from 1.8.2025

Romania VAT changes

Romania has changed its VAT rates effective August 1, 2025. The standard VAT rate is increasing from 19% to 21%. The reduced rates of 5% and 9% are being merged into a single rate of 11%.

At the same time, some products were moved from the reduced rate to the basic rate of 21%:

• Sweetened juices, sweets and dietary supplements

• Non-alcoholic beverages of CN code 2202 (including juices with added sugar and energy drinks)

• Foods with a sugar content of at least 10 g/100 g (except powdered milk for infants)

• Dietary supplements, even when used as natural products