Romania to Increase VAT Rates for Retail Items and Activities from January 2024

• Romania will implement changes in VAT rates and exemptions from January 2024
• VAT rate for foods with added sugar will increase from 9% to 19%
• VAT rate for delivery of housing as part of social policy will increase from 5% to 9%
• VAT rate for supply and installation of renewable energy systems will increase from 5% to 9%
• VAT rate for access to sporting events, cinemas, cultural events, etc. will increase from 5% to 9%
• VAT rate for use of sports facilities will increase from 5% to 19%
• VAT rate for passenger transport will increase from 5% to 19%
• VAT rate for delivery of high-quality food will increase from 5% to 19%
• VAT exemption for construction and medical supplies will only apply to non-profit entities registered with ANAF
• These changes will impact the retail sector and require price adjustments.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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