Reduced rate
Standard rate
21[3]
Parking rate Not applicable
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Note: From August 1, 2025, the VAT exemptions applicable for the operations carried out to state hospital units when those operations were carried out to non-profit entities registered in the Public Registry organized by NAFA and intended for hospital units owned and operated by the non-profit entity or those in the state public network, are no longer applicable.
From August 1, 2025, the VAT exemptions for i) delivery of prostheses and their accessories, ii) delivery of orthopedic products etc., are no longer applicable
[1] From August 1, 2025, there will no longer be a super-reduced VAT rate of 5%. The following will be taxed with the 11% VAT rate (previously 5%):
• the supplies of schoolbooks, 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.
• 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;
• the delivery of thermal energy in the cold season, intended for certain categories of consumers[2] From August 1, 2025, the reduced rate of 11%, (previously 9%) will apply to:
• delivery of housing as part of social policy. The land on which the dwelling is built also includes the footprint of the dwelling. Housing delivered as part of social policy means:
1. the delivery of buildings, including the land on which they are built, intended to be used as nursing homes and retirement homes.
2. the delivery of buildings, including the land on which they are built, intended to be used as children's homes and recovery and rehabilitation centers for disabled minors.
• 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.
• delivery of medicines for human use.
• delivery of the following goods: food, including beverages, intended for human and animal consumption, live animals and poultry of the domestic species, except for:
1. alcoholic beverages.
2. non-alcoholic beverages falling under CN code 2202.
3. foods with added sugar, whose total sugar content is at least 10 g/100 g of product, other than powdered milk for newborns, infants and young children.
4. food supplements.
• water supply and sewage services.
• the supply of water for irrigation in agriculture.
[3] From August 1, 2025, the standard rate will be 21% instead of 19% and will apply to:
• delivery of veterinary medicines; delivery of plants and ingredients used in the preparation of food, seeds, bee food.
• services consisting of allowing access to sports events, fairs, amusement parks and recreational parks whose activities are classified under NACE codes 9321 and 9329, fairs, exhibitions, cinemas and cultural events, other than those exempt from tax.
• delivery 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, intended for housing/buildings of central or local public administration, except for commercial companies.
• for the construction, rehabilitation or modernization services of state hospital units, as well as for the supplies of medical equipment intended for these units and supplied through non governmental organizations.
• delivery of housing with a maximum useful area of 120 sq m and whose value does not exceed 600,000 lei. For the delivery of housing as part of the social policy for which the reduced VAT rate is no longer applied, transitional provisions are provided, according to which, for a period of one year, housing can be purchased at the reduced rate, if legal acts between the living have been concluded until August 1, 2025, which have as their object the advance payment for the purchase of such housing.