Rezumat: In this article we aim to highlight the legislative changes regarding the VAT rates, namely the increase of the standard rate from 19% to 21%, the elimination of the reduced rate of 5%, and the transfer of certain operations to the 11% rate. Some goods/services have been removed from the 5% and 9% VAT categories, meaning that the 21% rate will now apply to them. It is also important to understand the accounting and tax treatment required for the correct application of these tax changes.