Starting with August 1, 2025, a series of important legislative changes with a direct impact on the pharmaceutical sector will enter into force, especially regarding the VAT taxation of products dispensed in pharmacies in Romania. These changes are detailed in the Law no. 141/2025 regarding certain fiscal-budgetary measures, published in the Official Gazette on July 25, 2025. The aim of the measures is to increase budget revenues and reduce the public deficit.
Pharmacies, distributors and other players in the pharmaceutical industry must prepare now to align with the new rules. They have about two weeks from the promulgation of the law to implement the fiscal changes for which the Government has assumed responsibility in Parliament.
Below we summarize the most important changes related to VAT rates starting August 1, 2025 and explain how our software solutions for pharmacies are adapted to support a seamless transition to the new VAT rates.
VAT amendment: main legislative changes starting August 1, 2025
According to the new tax regulations, the VAT applicable to products sold in Romania will be modified as follows:
- Products that currently benefit from a VAT of 5% or 9% will be taxed at 11% starting August 1, 2025;
- Products that currently have a VAT rate of 19% will soon be subject to an increased rate of 21%.
Specifically, the Government decided:
- Elimination of the existing reduced rates of 5% and 9%, replacing them with a single unified reduced rate of 11% applicable to the following categories of products and services:
- Books, medicine, food, firewood;
- Drinking water, sewage, water for irrigation in agriculture;
- Fertilizers and similar products.
- Increase in the standard VAT rate from 19% to 21%, applicable to all other goods and services that do not fall into the category of those with reduced VAT.
In the case of pharmacies, starting August 1, 2025, all supplements will automatically switch to the standard VAT rate of 21%, with certain specific exceptions detailed in the Government Decision on the amendment and completion of the Methodological Norms for the application of the Fiscal Code. Cegedim RX applications already have this functionality implemented.
Also, reduced quotas are completely eliminated for certain categories, such as:
- Photovoltaic panels, heat pumps and other similar equipment;
- Delivery of homes with an area of less than 120 sq m and a value of less than 600,000 lei;
- Dentures and other medical equipment that were previously exempt or had special rates.
These changes will have a direct impact on the functioning of billing and management systems in pharmacies, as well as the fiscal equipment used.
Adapting the Cegedim RX software applications and fiscal equipment to the VAT change in 2025
In the context of the fiscal-budgetary reform announced by the Government, our company has prepared dedicated solutions in advance to facilitate the transition and ensure pharmacies’ compliance with the new regulations.
Thus, in order to meet the needs of our customers, the necessary changes were made in the configuration of fiscal equipment and Cegedim RX software applications dedicated to independent pharmacies, pharmacy chains and pharmaceutical warehouses:
- Fiscal equipmentFor Server POS users who benefit from the monthly update service, VAT changes will be automatically applied by our team, covering most fiscal equipment. The necessary adjustments are made accordingly, without affecting daily operation.
- Cegedim RX software applications
- Dirigent: The modification of the VAT rate is done centrally, the new VAT rates in the master data of products being automatically replicated in all work points; in Dirigent there is a possibility to filter supplements, using classifications, which have a VAT of 9% and which will be transformed into a VAT of 21%.
- Pharmec Farmacie: New options are implemented in the application, which allow changing VAT rates from 5% and 9% to 11%, respectively from 19% to 21%; Product selection for VAT change. Change VAT according to product selection from 9% to 21%.
- BitExplorer: The functionalities already existing in the application allow changing the VAT rate to comply with the new regulations.
Through these measures, we ensure that all processes related to management, invoicing and reporting are carried out in accordance with the new legislative provisions regarding VAT changes, avoiding errors in the application of the new rates.
For any questions or additional information related to the implementation of the new VAT rates and the adaptation of Cegedim RX software solutions, we invite you to contact us. Our team of specialists is ready to provide you with personalized support and help you make the transition as simple and efficient as possible. We are here to support you during this period of important changes!
