According to Law no. 571/2003 regarding the Fiscal Code, Art. 140 para. (2), as amended 6/2015, published in Official Journal 250 of 14 April 2015 shall apply from 01 June, the reduced VAT rate of 9% for following deliveries:

– Food, including drinks (except alcoholic beverages), living pets, seeds,

– Food for the production of catering – service (except alcoholic beverages)

. In addition, the reduced VAT of 9% is extended to the following services:

– Entrance to: castles, museums, memorial houses, historical monuments, Zoo,

Botanical gardens, fairs and cultural events

– Supply of textbooks, newspapers and magazines

– Supply of prostheses and their accessories, (except for dentures)

– Supply of orthopedic products

– Distribution of medicinal products and veterinary medicinal products

– Accommodation in the hotel sector or related fields, including the lease of land for camping.

Source: Finante Publice Brasov