Clarifications brought to the notion of “habitable” housing at the time of delivery for the application of the 5% VAT rate: Law no. 301/2022

The takeaway 

Law no. 301/2022 clarifies the concept of “habitable” housing at the time of delivery for application of the 5% VAT rate.

In detail

Law no. 301/2022 clarifies the definition of “habitable” housing at the time of delivery used in the content Fiscal Code art. 291.

Source PwC