A new VAT form will be introduced in 2026 to adapt to the new VAT rates and simplify administrative procedures.

The introduction of a new VAT form comes as a result of the tax changes adopted in 2025, aimed at adapting the reporting tools to the new VAT rates and simplifying administrative procedures starting with the fiscal year 2026.

According to the approved report, the change is necessary due to the entry into force, from August 1, 2025, of the new VAT rates established by Law no. 141/2025. The standard VAT rate has been increased from 19% to 21%, and the system of reduced rates has been restructured, introducing a reduced rate of 11%. The new option allows taxable persons registered for VAT purposes, who carry out exclusively domestic operations, to complete a simplified VAT return by checking a box in the assistance program available on the ANAF website.