Fiscal subject related
As per the provisions outlined in GEO 115/2023 (Article LXVIII, points 8 and 9), powdered milk designed for newborns, infants, and young children falls under the VAT rate of 9%. The exception is in effect through 2024 based on this change. Also, in cases where foods with added sugar have a certain amount of sugar content, the same 9% rate is applied, as explained below.
In addition to powdered milk, the list of exceptions currently includes cakes and biscuits, for which VAT is also lowered to 9%.
It is noted how to determine the VAT rate on foods with added sugar:
- If the food contains added sugar and the total sugar content is at least 10 g/100 g, a VAT of 19% is applied (except for powdered milk, cake, and biscuits, which will have a 9% rate no matter the amount of sugar in them);
- If the food does not contain added sugar or contains added sugar but the total sugar content is below 10 g/100 g, a VAT of 9% applies.
At the same time, the provision detailing what added sugar means has also been adjusted to explain what added sugar is since it can vary in type. In that regard, 'added sugar means cane sugar, brown sugar, crystalline sucrose, inverted sugar, dextrose, molasses, honey sugars, molasses, and syrups such as malt syrup, fruit syrup, rice malt syrup, maize syrup, high fructose maize syrup, maple syrup, glucose syrup, glucose-fructose, fructose, sucrose, glucose, lactose, hydrolyzed lactose, galactose, sugars in nectars such as coconut flower nectar, date nectar, agave nectar, sweetness sugars, added as ingredients.'
Compared to the original form of the definition, the references to sugars in unsweetened fruit juices, fruit juice concentrate, and sugars in fruit purees have disappeared from the definition of added sugar. The change is also effective and will be applied to such products in 2024.
Other news from Romania
The Romanian Government takes responsibility for the fiscal package: the increase in VAT, the increase in excise duties, and other tax changes.

On July 7, 2025, the Romanian Government formally assumed responsibility before Parliament for a sweeping fiscal reform package, which includes increasing the standard VAT rate to 21%, raising reduced VAT rates to 11%, increasing excise duties by 10%, taxing dividends at 16%, and imposing health contributions (CASS) on pensions above 3,000 lei. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginRomania announces VAT and other tax measures – VAT rate changes starting as soon as August 1st

Romania has announced significant tax changes, including VAT rate increases starting August 1, 2025, to help reduce the budget deficit. The standard VAT rate will rise from 19% to 21%, and the reduced VAT rates of 5% and most 9% rates will be unified at 11%, covering food, medicines, books, firewood, water, and HoReCa services, though the HoReCa rate may increase to 21% after an October review. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginReminder: Ensure e-invoice compliance in Romania before July 1, 2025, to avoid penalties.

Starting July 1, 2025, Romanian businesses must ensure full compliance with B2C e-invoicing rules, as penalties for non-compliance will take effect. Since January 1, 2025, all economic operators—regardless of VAT status—have been required to issue and submit B2C invoices via the RO e-Invoice system, with a six-month grace period ending soon. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew webinar was uploaded: Recorded webinar: Fiscalization and online sales in European countries
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s delve deeper into this topic! Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew consumer protection obligations have been introduced by ANPC Romania.

Romania’s National Authority for Consumer Protection (ANPC) has introduced new obligations under Order No. 331/2025 for traders selling tobacco products and derivatives, requiring them to display a standardized warning that sales to minors are prohibited and age verification may be requested. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew document was uploaded: EV-chargers from the Fiscalization Perspective in Romania

The document “EV Chargers from the Fiscalization Perspective in Romania” provides a detailed overview of how electric vehicle (EV) charging stations are regulated under Romania’s fiscalization system. It begins with an introduction to Romania’s fiscalization framework, emphasizing the role of certified fiscal devices like cash registers and printers connected to the tax authority ANAF. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginNew document was uploaded: Q& A from the webinar: Fiscalization and online sales in European countries
On May 15th, 2025, Fiscal Solutions organized a free webinar on the topic of "Fiscalization and online sales in European countries". The webinar was held by Fiscal Solutions Legal Consultant Nikolina Basić. Let’s find out more about answers to questions asked during the webinar. Read more