The Official Gazette no. 814 of 3 September 2025 published AVR Order no. 2618/2025 approving the rules for authorizing and using the special mechanism for VAT declaration and payment on imports, as well as the models of the special VAT declaration and the related authorization.
Authorization is granted by the competent customs office for goods presented for release into free circulation and applies exclusively to imports of consignments with an intrinsic value of up to EUR 150, where transport or dispatch ends in Romania.
In order to obtain authorization, the applicant must cumulatively meet several conditions, including:
- declaring the intention to use the special mechanism and to collect VAT from recipients;
- being a postal operator or an authorized customs broker/express courier;
- being registered for VAT purposes under the Fiscal Code;
- having no outstanding tax liabilities or customs debts;
- not being in insolvency, reorganization, or liquidation procedures;
- providing a guarantee covering the maximum amount of deferred VAT.
The guarantee is calculated using a formula based on the customs value of goods, the VAT rate, and a 30-day period. It can be established either through a deposit at the State Treasury or by a bank guarantee letter.
The customs office verifies the information provided, and if all conditions are met, communicates the guarantee amount and deadline for its constitution. Once the guarantee is confirmed, the authorization is issued according to the model provided by AVR Order no. 2618/2025.
This mechanism is designed to simplify and streamline VAT collection for low-value imports, while ensuring adequate fiscal and customs control.