VAT rates in Romania

Considering that the standard VAT is 19%, there are certain goods and services which benefit of a reduced tax rate, as follows:

The reduced VAT rate of 9% is applied to:

  • Hospitality field including hotel sector as well as fields with similar purpose;
  • Provision of chemical fertilizers and chemical pesticides
  • Restaurant and catering services, except alcoholic and no-alcoholic beverages

The reduced VAT rate of 5% is applied to:

  • Supply of Houses, apartments, and condos having a value under RON 600,000, including the land beneath;