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Comparative Analysis of the Amendments to VAT Rates Under Law No. 141/2025. VAT Accounting and Tax Treatment

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  • Elena STĂNCIULESCU

    (Bucharest)

Abstract

In this article we aim to highlight the legislative changes regarding the VAT rates, namely the increase of the standard rate from 19% to 21%, the elimination of the reduced rate of 5%, and the transfer of certain operations to the 11% rate. Some goods/services have been removed from the 5% and 9% VAT categories, meaning that the 21% rate will now apply to them. It is also important to understand the accounting and tax treatment required for the correct application of these tax changes.

Suggested Citation

  • Elena STĂNCIULESCU, 2025. "Comparative Analysis of the Amendments to VAT Rates Under Law No. 141/2025. VAT Accounting and Tax Treatment," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(7), pages 36-45, July.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:7:p:36-45
    DOI: 10.37945/cbr.2025.07.04
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    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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