{"id":14534,"date":"2025-11-18T20:53:53","date_gmt":"2025-11-18T18:53:53","guid":{"rendered":"https:\/\/cabot-tp.ro\/adjusting-advance-payments-when-vat-rates-change-fiscal-rules-for-2025\/"},"modified":"2026-07-31T13:56:48","modified_gmt":"2026-07-31T10:56:48","slug":"adjusting-advance-payments-when-vat-rates-change-fiscal-rules-for-2025","status":"publish","type":"post","link":"https:\/\/cabot-tp.ro\/en\/adjusting-advance-payments-when-vat-rates-change-fiscal-rules-for-2025\/","title":{"rendered":"Adjusting advance payments when VAT rates change, fiscal rules for 2025"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column width=&#8221;3\/4&#8243;][vc_custom_heading source=&#8221;post_title&#8221; font_container=&#8221;tag:h2|text_align:left|color:%23111111&#8243; use_theme_fonts=&#8221;yes&#8221; css=&#8221;&#8221; el_class=&#8221;no_stripe&#8221; subtitle=&#8221;14 Noiembrie 2025&#8243;][vc_column_text]\t\t<div class=\"wpulike wpulike-heart \" ><div class=\"wp_ulike_general_class wp_ulike_is_restricted\"><button type=\"button\"\n\t\t\t\t\taria-label=\"Like Button\"\n\t\t\t\t\tdata-ulike-id=\"14534\"\n\t\t\t\t\tdata-ulike-nonce=\"2a7b4c9fe7\"\n\t\t\t\t\tdata-ulike-type=\"post\"\n\t\t\t\t\tdata-ulike-template=\"wpulike-heart\"\n\t\t\t\t\tdata-ulike-display-likers=\"\"\n\t\t\t\t\tdata-ulike-likers-style=\"popover\"\n\t\t\t\t\tclass=\"wp_ulike_btn wp_ulike_put_image wp_post_btn_14534\"><\/button><span class=\"count-box wp_ulike_counter_up\" data-ulike-counter-value=\"0\"><\/span>\t\t\t<\/div><\/div>\n\t[\/vc_column_text][stm_spacing lg_spacing=&#8221;6&#8243; md_spacing=&#8221;6&#8243; sm_spacing=&#8221;6&#8243; xs_spacing=&#8221;6&#8243;][vc_single_image source=&#8221;featured_image&#8221; img_size=&#8221;full&#8221; alignment=&#8221;center&#8221;][stm_spacing lg_spacing=&#8221;30&#8243; md_spacing=&#8221;30&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;30&#8243;][vc_column_text css=&#8221;.vc_custom_1763491946085{margin-bottom: 20px !important;}&#8221;]<span data-contrast=\"auto\">Changing VAT rates is one of the most delicate adjustments from both an accounting and fiscal perspective, and the year 2025 is no exception. Every time a VAT rate changes, questions arise regarding the treatment of advance payments already invoiced before the new rules come into force. The issue becomes even more important when the amounts involved are significant or when ongoing contracts include partial deliveries. <\/span><\/p>\n<p><span data-contrast=\"auto\">For 2025, the VAT rate changes require particular attention to the moment when the advance invoice was issued and the date on which the actual delivery takes place. According to Article 291 (4) of the Fiscal Code, the new VAT rate applies based on the moment when VAT becomes chargeable, <\/span>that is, the date of delivery of the goods or performance of the service, not the date when the advance payment was collected.<\/p>\n<p>In other words, if a company issued an advance invoice in December 2024 at the 19% VAT rate, and the delivery occurs in September 2025\u2014after the new rate comes into effect\u2014a VAT adjustment must be made.<br \/>\n<span data-contrast=\"auto\">. The adjustment involves partially reversing the VAT initially applied to the advance and re-invoicing the entire delivery at the new rate. In practice, this is done either through <\/span>an adjustment invoice or by correcting the final invoice, depending on the specific circumstances.<\/p>\n<blockquote><p><i><span data-contrast=\"auto\">For example, consider the following scenario: a company issued an advance invoice in March 2025, applying the standard VAT rate of 19%, valid until 31 July 2025. However, the delivery takes place in September 2025, after the new 21% rate enters into force. In such a situation, the company must adjust the VAT, because VAT becomes chargeable on the delivery date\u2014not on the date the advance was received. <\/span><\/i><\/p>\n<p><i><span data-contrast=\"auto\">The adjustment is performed by issuing a correction invoice or by including the difference in the final invoice. The VAT initially applied to the advance (19%) is reversed, and the new 21% rate applies to the full value of the delivered goods. This adjustment is mandatory to comply with the principle that VAT must reflect the applicable rate at the time of delivery. <\/span><\/i><\/p><\/blockquote>\n<p><span data-contrast=\"auto\">In complex contracts involving instalment payments or successive deliveries, correctly applying VAT rates may require careful analysis. Companies are advised to identify all advances invoiced before the rate change, review the contractual terms, and determine the chargeability date for each position. This is the only way to avoid costly future adjustments or inconsistencies in tax declarations. <\/span><\/p>\n<p><span data-contrast=\"auto\">It is also worth noting that when an advance is collected and the delivery occurs within the same fiscal period, no adjustment is required, even if the VAT rate changes in the meantime. Everything depends on the actual delivery date, as supported by the relevant documents (delivery notes, acceptance reports). <\/span><\/p>\n<p><span data-contrast=\"auto\">For companies applying the cash-accounting VAT system, the rules become slightly more complex because VAT becomes chargeable on the date of collection rather than the date of delivery. In these situations, the analysis must be performed case by case, and adjustments should be made proportionally to actual collections and deliveries. <\/span><\/p>\n<p><span data-contrast=\"auto\">In an increasingly dynamic fiscal environment, a change in VAT rates is not merely the modification of a number on an invoice. It often requires internal adjustments in the invoicing process, accounting records, and fiscal reporting. Correctly adjusting advance payments is essential for maintaining tax compliance and avoiding penalties or recalculations from the authorities. <\/span><\/p>\n<p><span data-contrast=\"auto\">If you have any questions regarding the regularization of advances in the event of a change in the VAT rate, please write to us using the form on <\/span><a href=\"https:\/\/cabot-tp.ro\/en\/contact\/\"><span data-contrast=\"none\">Cabot contact page<\/span><\/a><span data-contrast=\"auto\">. A tax consultant can help you identify the correct solution for your company\u2019s specific situation and avoid reporting errors.<\/span> [\/vc_column_text][stm_spacing lg_spacing=&#8221;40&#8243; md_spacing=&#8221;40&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;20&#8243;][stm_post_tags][stm_spacing lg_spacing=&#8221;80&#8243; md_spacing=&#8221;80&#8243; sm_spacing=&#8221;30&#8243; xs_spacing=&#8221;20&#8243;][\/vc_column][vc_column width=&#8221;1\/4&#8243;][stm_sidebar sidebar=&#8221;1469&#8243;][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1625969463100{padding-top: 60px !important;padding-bottom: 30px !important;}&#8221;][vc_column css=&#8221;.vc_custom_1485424286916{margin-bottom: 30px !important;}&#8221; offset=&#8221;vc_col-lg-4&#8243;][stm_contacts_widget style=&#8221;style_4&#8243; email=&#8221;office@cabot-tp.ro&#8221; title=&#8221;Contact&#8221; address=&#8221;Bulevardul Aviatorilor, nr 47, Sector 1, Bucuresti, 011853&#8243; phone=&#8221;+40 727 713 486&#8243; 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deliveries.<\/p>\n","protected":false},"author":4,"featured_media":14740,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[343],"tags":[340,1024],"class_list":["post-14534","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-editorial-en","tag-cabot-transfer-pricing-en","tag-vat-advance-adjustment-2025"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Adjusting advance payments when VAT rates change, fiscal rules for 2025 - Cabot Transfer Pricing<\/title>\n<meta name=\"description\" content=\"Learn how advance payments must be adjusted when VAT rates change in 2025, how the Fiscal Code defines VAT chargeability, and what companies must do to correctly apply the new VAT rate to advances and deliveries.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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