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