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Tax alert 3 – Law no. 13
1 min. de citit
Law no. 13 for the approval of the Government Emergency Ordinance no. 89 / 4 October 2018 implementing measures in the field of public investments and tax-budgetary measures and amending normative acts
In the Official Gazette no. 28 of January 10 was published the Law no. 13 for the approval of the Government Emergency Ordinance no. 89/4 October 2018 implementing measures in the field of public investments and tax-budgetary measures, and for the modification and completion of some normative acts.
We summarized below the main amendments referring to VAT and excise.
Value added tax
The following transport services are included in the category of operations for which the reduced VAT rate of 5% is applied:
passenger transport with trains or historical vehicles with steam propulsion on narrow railroad lines for tourist or agreement purposes;
passenger transport using cable transport equipment – cable-car, gondola, chair lift, ski lift – for tourist or leisure purposes;
passenger transport with vehicles pulled by animals, used for tourist or leisure purposes;
passenger transport by boat used for tourist or leisure purposes;
Details are provided on the characteristics referring to the pressure, composition, tariff classification of products called apple and / or pear cider, and products called hydromel for which excise duties are due.