TVA de 9% la locuințe, până la 30 septembrie 2026. Cine poate beneficia, ce avans este necesar și care sunt condițiile

The reduced VAT rate of 9% for new housing purchases is extended until September 30, 2026, under specific conditions. Only individuals can benefit from this rate for a single property, provided they meet criteria regarding value, surface area, and prior contracts. The maximum property value is set at 600,000 lei, and the usable area must not exceed 120 square meters. Buyers must have signed a pre-contract by August 1, 2025, and pay a minimum advance of 20% for certain contracts. Notaries are responsible for verifying eligibility through a registry. Buyers who signed contracts between August 1, 2026, and the law's enactment can request a VAT refund under specific conditions.