Reguli noi pentru TVA de 9% la locuințe începând cu 7 august

Starting August 7, 2026, Law no. 161/2026 introduces conditions for individuals to benefit from a reduced VAT rate of 9% on housing purchases. Buyers can acquire one property with a maximum area of 120 square meters and a value not exceeding 600,000 lei, provided they meet specific criteria. The property must be livable at delivery, and buyers must not have purchased another reduced VAT property since January 1, 2023. An advance payment agreement must be signed by August 1, 2025, with additional requirements for contracts made between July 3-31, 2025. Notaries must verify eligibility before authenticating transactions, and a transitional provision allows for VAT refund requests starting October 1, 2026, for eligible buyers who paid standard VAT.