Changes to the Scope of Reduced VAT Rates

Certain VAT amendments are made as well, including a change in the scope of supplies subject to the reduced VAT rate of 9%, with the addition of:

• Accommodation in the hotel sector or in sectors with a similar function, including land rental for camping;
• Restaurant and catering services, with the exception of alcoholic beverages and certain non-alcoholic beverages falling; and
• Delivery of chemical fertilizers and chemical pesticides of the type normally used in agricultural production.

In addition, the scope of supplies subject to the reduced VAT rate of 5% is changed to include the supply of dwellings with a maximum area of 120 square meters and maximum value, including the land they are built on, of RON 600,000. This is limited to a single purchase by a natural person.

Source Orbitax

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