According to Government Ordinance 22/2025, starting on September 1, 2025, the VAT exemption ceiling is increased from 300,000 lei to 395,000 lei.

The "grace" period of one month for requesting registration for VAT purposes is eliminated.

Through the new changes, taxable persons who apply the VAT exemption regime will be required to register for VAT purposes on the day they exceed the ceiling.

VAT will be collected starting with the transaction that causes the VAT exemption ceiling to be exceeded.

The 10-day period disappears For registration formalities - The obligation intervenes immediately.

Invoices issued without VAT that led to the ceiling of the ceiling must be corrected, so that the beneficiaries can exercise the right of deduction according to the legal provisions.