When you have VAT of 5% and 9% on housing in 2024 / In certain exceptional cases the rate is 19% due to transitional provisions
The VAT rate for the purchase of dwellings has increased from 5% to 9% from January 1, 2024, with transitional provisions allowing for reduced VAT payments. The definition of habitable dwelling has also been amended. Transitional provisions for 2023 and 2024 are in place for ongoing contracts. Household annexes are included in the value of the house and may affect the reduced VAT rate. Two examples illustrate the application of VAT rates for housing, including situations where the 19% rate applies.
Source economie.hotnews.ro
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