- 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
