New VAT regulations
10 February, 2026
On 11 December, the National Assembly passed Law No. 149/2025 amending the Value-Added Tax Law No. 48/2024. In addition, the Government issued Decree 359/2025 to provide guidance on Law 149.
These changes took effect from 1 January, aiming to resolve existing issues related to VAT refunds, support the agricultural sector, and update regulations for household and individual business operators.
This Newsbrief highlights the key changes and guidance.
