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Commentary

Appendix 41C: VAT reduced rates (Romania)


41 Romania

9% rate

A reduced rate of VAT of 9% is applied in Romania to the following:

  1. Ìý

    •ÌýÌýÌýÌý The supply of medicinal products for human and veterinary use.

  2. Ìý

    •ÌýÌýÌýÌý The supply of food and beverages intended for human and animal consumption, excluding:

  3. Ìý
    1. Ìý

      –ÌýÌýÌýÌý alcoholic beverages;

    2. Ìý

      –ÌýÌýÌýÌý non-alcoholic beverages falling within CN codes 2202 10 00 and 2202 99; and

    3. Ìý

      –ÌýÌýÌýÌý foods with added sugar, the total sugar content of which is at least 10g/100g product, other than powdered milk for babies, infants and young children, cake and biscuits.

  4. Ìý

    •ÌýÌýÌýÌý The supply of live animals and birds from domesticated species.

  5. Ìý

    •ÌýÌýÌýÌý The supply of seeds, plants and ingredients used in the preparation of food.

  6. Ìý

    •ÌýÌýÌýÌý The supply of products used to supplement or substitute

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