What do I do on the day I cross the 395,000 lei VAT threshold?

This is the deadline most search results still get wrong. The old rule — ten days from the end of the month in which the threshold was crossed — has been replaced: the request is filed on the day the threshold is crossed.

Short answer

The VAT registration request is filed on the day the 395,000 lei threshold was crossed.
The deadline comes from art. 310 para. (6) of the Fiscal Code, which replaced the old ten-days-from-month-end rule.
The threshold is computed on turnover since the start of the calendar year, not on a rolling twelve months.
You become VAT-registered from the date ANAF confirms, and invoices issued until then stay VAT-free.
The transaction that crosses the threshold is invoiced entirely without VAT — it is not split in two.

What the law says

The exemption threshold is 395,000 lei since 1 September 2025, raised from 300,000 lei by Law 141/2025.
Art. 310 para. (6) of the Fiscal Code requires the registration request on the day the threshold is reached or exceeded.
The reference turnover covers taxable and exempt-with-credit supplies made in the current calendar year.
Supplies of tangible and intangible fixed assets by the taxable person are excluded from the threshold.
After registration you may deduct VAT on purchases made while unregistered, subject to the adjustment rules in the Fiscal Code.

Practical examples

A company at 380,000 lei of turnover issues a 30,000 lei invoice on 14 October: the threshold is crossed that day, and the request is filed on 14 October.
The 30,000 lei invoice above is issued entirely without VAT — crossing the threshold is not taxed retroactively.
A company at exactly 395,000 lei has reached the threshold: the obligation arises on reaching or exceeding it, so the request is filed that same day.
A company that sold a company car for 90,000 lei excludes it from the threshold, being a fixed-asset supply.

Common mistakes

Applying the old ten-days-from-month-end deadline, which is no longer in force — the most frequent cause of late filing.
Computing the threshold on a rolling twelve months: the reference is the current calendar year.
Charging VAT on the invoice that crosses the threshold while still unregistered — that VAT has no legal basis.
Leaving exempt-with-credit services out of the turnover computation, so the threshold is crossed unnoticed.

How 4conta helps

4conta tracks cumulative turnover since 1 January and warns before the threshold is reached, not after. The alert fires at a configurable level so you have time to prepare the registration request for the day it is needed.

After registration the system switches invoicing to the applicable VAT rates and opens the sales and purchase ledgers plus the D300 return in the filing calendar.