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Romania: Rules for special scheme for import VAT declaration and payment

Rules approved under Order No. 2618/2025

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December 22, 2025

The Romanian Customs Authority issued Order No. 2618/2025 approving rules for the authorization and use of the special scheme for import value added tax (VAT) declaration and payment.

Key updates include a new eligibility condition excluding inactive taxpayers, a three-day notification requirement for changes in designated filers, and a revised authorization number format.


For more information, contact a KPMG tax professional in Romania:

Vlad Craciun | vcraciun@kpmg.com

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