Romania's National Agency for Fiscal Administration (ANAF) published a draft order on 19 August 2025 for the approval of an updated Value Added Tax Return (Form 300) and instructions. The update is being 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 with a singl…