On 29.08.2025 was published in the Official Gazette the Ordinance 22/2025 that brings important changes in the field of VAT, namely the registration treshold for VAT purposes and the registration procedure:

Thus, starting with September 1, 2025, the VAT treshold will be increased to 395,000 lei.
The registration procedure is modified in the sense that registration for VAT purposes must be requested no later than the date of exceeding the treshold, the tax being applicable from the day of exceeding, starting with the transaction that generated the exceeding (currently, registration must be requested within 10 days of the month following the one in which the treshold was exceeded, and the actual registration takes place on the 1st of the month following the one in which registration was requested).

Another provision refers to the fact that a taxable person established in Romania my apply the VAT exemption for small companies in other EU states if meets the following condtions:
– The annual turnover of the respective taxable person at EU level does not exceed 100.000 EUR in the year in which the exemption is requested and in the previous year;
– The value of supplies of goods and services made in the EU state where the exemption is requested does not exceed the treshhold applicable to small companies in that EU state.

Also, a taxable person established in another EU state may apply the VAT exemption for small companies in Romania for the supplies of goods and services made in Romania, if meets the following conditions:
– The annual turnover of the respective taxable person at EU level does not exceed 100.000 EUR in the year in which the exemption is requested and in the previous year;
– The value of supplies of goods and services made in Romania does not exceed the treshold applicable to small companies in Romania.

Another important provision brought by the Ordinance 22/2025 is the postpenement of the obligation to respond at the E-VAT notification until the end of 2025.