ÀÏ˾»úÎçÒ¹¸£Àû

Home / Tolley's EU and Global VAT / 41 Romania / Appendix 41C: VAT reduced rates (Romania)
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

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
TAKE A FREE TRIAL TAKE A FREE TRIAL

Web page updated on 24 Aug 2024 14:55