Super reduced rate

5^[1]

Reduced rate

9 ^[2][3][4]

Standard rate

19 [4][5]

Parking rate

Not applicable

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Note: 

From 1 January 2024, the following VAT exemptions applicable for the below mentioned operations carried out to state hospital units are no longer applicable: (i) construction, rehabilitation, modernization services of hospital units from the public state network; (ii) supplies of medical equipment, apparatus, devices, and similar and also adaptation, repair, rental and leasing of such goods. However, these VAT exemptions are maintained when these operations are carried out to non-profit entities registered in the Public Registry organized by NAFA and are intended for hospital units owned and operated by the non-profit entity or those in the state public network. The VAT exemptions for iii) delivery of prostheses and their accessories, with the exception of exempt dental prostheses; iv) delivery of orthopaedic products etc. remain in place.

Government Emergency Ordinance no. 31/2024 (issued in March 2024) clarified that the VAT exemption related to state hospital units operations (footnote 34), is applied also when operations are made available free of charge/donated to hospital units in the state public network. Moreover, the exemption also applies if the operations mentioned above are carried out to companies wholly owned by non-profit entities registered in the Public Registry organized by NAFA and the goods/services purchased by these companies are made available free of charge to hospital units in the public network of the state or are intended for hospital units owned and operated by these companies, under certain conditions, as follows: (i) not to change their destination of hospital units, (ii)  not to be alienated, (iii) during the entire period of operation, to provide medical services free of charge or settled by the social health insurance system, without charging hotel taxes/other taxes. When these conditions are no longer met, companies wholly owned by non-profit entities registered in the Public Registry organized by NAFA owe VAT from the date from which they benefited from the exemption by returning it.

[1] This super reduced VAT rate applies to (i) the supplies of school books, books, newspapers and magazines, except for those intended exclusively or primarily for advertising; (ii) services consisting in access to castles, museums, memorial houses, historical monuments, architectural and archaeological monuments, zoological and botanical gardens. Moreover, the super reduced rate of 5% will also apply as of 1 December 2021 for (i) the delivery of firewood to individuals in the form of trunks, stumps, twigs, branches or the like and (ii) for deliveries of firewood, in the form of logs, stumps, vines, branches or the like made to legal persons or other entities, regardless of the legal form of organization including schools, hospitals, medical dispensaries and welfare units. Additionally, as of 13 January 2022 for thermal energy delivered to the population.

[2] Starting 1 January 2024, the reduced rate of 9% (previously 5%) will apply to (i) delivery of high-quality food, i.e. mountain, eco, or traditional products; (ii) delivery of housing as part of social policy with usable surface area of a maximum of 120 sqm exclusive of household annexes, the value of which, including the land on which the housing unit is built, does not exceed 600,000 lei, exclusive of VAT. This reduced rate applies only to homes that, at the time of delivery, can be lived as such (the definition of "housing that can be lived in as such at the time of delivery" has been also modified); (iii) supply and installation of photovoltaic panels, solar thermal panels, heat pumps and other high-efficiency, low-emission heating systems, including installation kits, as well as all necessary components purchased separately for housing/central public administration buildings or local administration buildings with the exception of commercial companies; (iv) the delivery and installation of components for the repair and/or expansion of systems as a component part of construction deliveries or as extra options when delivering a construction; (v) access to fairs, amusement parks and recreation parks whose activities are included under NACE codes 9321 and 9329, fairs, exhibitions, cinemas and cultural events, other than tax-exempt ones.

[3] From 1 January 2023, the following will be taxed with the 9% VAT rate (previously 5%):

• restaurant and catering, excluding alcoholic beverages other than beer and the non-alcoholic beverages (with added sugar) that fall under NC code 2202.

• accommodation in the hotel sector or similar-function sectors, including the rental of landscaped grounds for camping, will be taxed with

[4] Emergency Government Ordinance no. 115/2023 was published on 15 December 2023 stating that the reduced VAT rate of 9% will apply to milk powder for newborns, infants and young children.

[5]The standard rate of 19% (previously 9%) will apply to (i) alcoholic beverages; (ii) non-alcoholic beverages that fall under the NC code 2202; (iii) foods with added sugar (over 10 g per 100 g product);  however, cookies, biscuits, powdered milk for newborns, infants and young children and food for bees are excluded from the standard rate 19%.The standard rate of 19% (previously 9%) will apply to (i) alcoholic beverages; (ii) non-alcoholic beverages that fall under the NC code 2202; (iii) foods with added sugar (over 10 g per 100 g product);  however, cookies, biscuits, powdered milk for newborns, infants and young children and food for bees are excluded from the standard rate 19%.

[6]From 1 January 2024, the rate of 19% (previously 5%) will apply to (i) the right to use sports facilities whose activities are included in NACE codes 9311 and 9313, other than those exempted; (ii) the transport of people by trains or historic steam-powered vehicles on narrow gauge lines for tourist or leisure purposes; (iii) the transport of people using cable transport facilities - cable cars, chair lifts, ski lifts - for tourist or leisure purposes; (iv) transporting people with animal-drawn vehicles, used for tourist or leisure purposes; (v) transporting people in boats used for tourist or leisure purposes.