AS OF 1 JANUARY 2017 HAVE ENTERED INTO FORCE THE MEASURES LAID DOWN SINCE THE ADOPTION OF THE FISCAL CODE. THUS, THE SHARE OF VAT BECOMES 19% (INSTEAD OF 20%).

At the same time, the tax on the construction (also called “taxes on pillars”) is abrogated.
As of 1 January 2017 Form 088, used for the evaluation of the intention and the ability to take up economic activities in the sphere of VAT, has been abrogated.
On the ANAF website has been published a draft order governing the new criteria for conditioning the registration in the purposes of VAT after 1 February 2017, criteria that are addressed to companies which are established under law no. 31/1990, republished.
The criterion does not concern the branches in Romania of the taxable persons who have registered economic activity outside Romania.