Romania published Order No. 2.131 of 2 September 2025 in the Official Gazette on 8 September 2025, which approves an updated Value Added Tax Return (Form 300) and instructions. As previously reported, the update is made considering the VAT rate changes introduced from 1 August 2025, including an increase in the standard rate from 19% to 21%, the replacement of the 5% and 9% reduced VAT rates w…