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Tax alert no. 17 - The 5% VAT rate

In this issue:

The 5% VAT rate

The Emergency Ordinance 31/14 May 2019 introduces the 5% reduced VAT rate starting 1 June 2019 for supplies of food of high quality value, namely mountain products, bio and traditional, authorized by the Ministry of Agriculture and Rural Development.

The supply of these food products should be accompanied by the copy of the document of recognition/attestation/certification issued by the competent authority, except for supplies made to the final consumer.

Clarification regarding the applicability of the 5% reduced VAT rate will follow.


Prepared by:
Costin Manta, Senior Manager, VAT


For additional information, please contact:

Alex Milcev, Partner – Head of Tax & Legal


Ernst & Young SRL

Bucharest Tower Center Building,

22nd Floor, 15-17 Ion Mihalache Blvd.,

Sector 1, 011171, Bucharest, Romania

Tel: (40-21) 402 4000, Fax: (40-21) 310 7124

Email: office@ro.ey.com

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