By Order of the President of ANAF no. 2149/2025, published in Official Gazette no. 839/11.09.2025, amendments were made to the Procedure regarding the Register of housing purchases with reduced VAT rate.
The register is consulted and completed by public notaries to ensure that each individual may purchase only one dwelling, between August 1, 2025 and July 31, 2026, with a reduced VAT rate of 9%. The main conditions are:
- usable area not exceeding 120 sqm, excluding annexes;
- value not exceeding RON 600,000, excluding VAT;
- delivery by July 31, 2026, with the dwelling legally habitable;
- no other dwelling purchased with reduced VAT after January 1, 2023;
- an advance payment of at least 20% made by July 31, 2025, for contracts signed before August 1, 2025.
Notaries must verify the register before authenticating contracts and record the applicable VAT rate. If the buyer is already registered as owner of a dwelling with reduced VAT, the contract can only be authenticated with the standard VAT rate.
Additionally, until August 1, 2026, the reduced VAT rate of 9% also applies to dwellings delivered to municipalities for allocation as subsidized rental housing.