The deadline for purchasing homes at the reduced VAT rate of 9 per cent, originally set for 31 July 2026 by Law No. 141/2025, has been extended until 30 September 2026 inclusive, according to Law No. 161/2026 on certain fiscal and budgetary measures.
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During the period 1 August 2025 to 30 September 2026 inclusive, a natural person (either individually or jointly with other natural persons) may purchase a single residential property at 9% VAT, provided they meet all of the following conditions:
- Area and price: the usable floor area must not exceed 120 square meters (excluding outbuildings), and the value of the property, including the land, must not exceed 600,000 lei excluding VAT.
- Timely handover: the property must be handed over by 30 September 2026, in a habitable condition, in accordance with the legal requirements in force on the date of the advance payment.
- No previous similar purchases: the buyer must not have purchased another property subject to reduced VAT since 1 January 2023; this will be verified via the Register of Property Purchases Subject to Reduced VAT.
- Advance payment agreement concluded on time: an inter vivos legal agreement concerning the advance payment for the property in question must have been concluded by 1 August 2025.
Additional condition for agreements concluded in July 2025
For advance payment agreements concluded between 3 and 31 July 2025 inclusive, the buyer must provide evidence, on the date of handover, that they have paid in full an advance of 20 per cent of the value of the property (excluding VAT), paid by 31 July 2025 at the latest.
The Register of Purchases
Information regarding deeds of transfer of ownership authenticated up to and including 30 September 2026 shall also be entered in the Register of Housing Purchases Subject to Reduced VAT.
Tax framework regarding the chargeable event
Pursuant to Article 281(1) of the Tax Code, the chargeable event for VAT occurs on the date of supply of goods or services. According to paragraph (6), for tangible goods, including immovable property, the date of supply is the date on which the transfer of the right to dispose of the goods as an owner takes place, subject to the exceptions provided for in respect of installment payment contracts.