- Court Ruling Against ANAF: The Brașov Court of Appeal ruled that the retroactive application of a 19% VAT rate on coffee and tea served in HoReCa establishments is illegal, confirming a lower court’s decision.
- Clarification of VAT Rates: The ruling resolves the longstanding confusion regarding whether the VAT on hot beverages should be 9% or 19%. The court upheld that coffee and tea-based drinks should be subject to the lower rate.
- Impact on HoReCa Sector: This decision is significant for the HoReCa industry, as it overturns ANAF’s previous decisions on VAT collection, potentially alleviating financial burdens on businesses within this sector.
Source Profit.ro
Latest Posts in "Romania"
- Romania Proposes Logistics Tax on Low-Value Non-EU Imports, Effective November 2025 if Adopted
- Romania Extends Grace Period for Pre-Populated VAT Return Compliance Until End of 2025
- Romania Approves Prefilled VAT Return Under Order 2351/2025
- Romania Repeals NGO VAT Exemption, Raises VAT and Dividend Tax Rates
- New ECJ VAT Case T-680/25 (Mercedes Benz) – No details known yet
