A. VAT increases from 5% to 9%

The rate thus increased shall apply in the following cases:
⮚  delivery of high-quality food (mountain, eco, traditional products)
⮚  delivery of housing as part of social policy (usable area of maximum 120 sqm, excluding household annexes, whose value, including the land on which they are built, does not exceed the amount of RON 600,000, excluding VAT).
⮚  delivery and installation of photovoltaic panels, solar thermal panels, heat pumps, and other high-efficiency, low-emission heating systems, including installation kits, as well as all necessary components purchased separately for dwellings/buildings of central or local public administration, except for commercial companies.
⮚  delivery and installation of components for the repair and/or extension of systems as part of construction deliveries, or as extra options when delivering a construction.
⮚  access to fairs, amusement parks, and recreational parks whose activities are classified under Nomenclator Codes 9321 and 9329, fairs, exhibitions, cinemas, and cultural events, other than those exempt from tax.
⮚  access to sporting events.

B. VAT rate increases from 5% to 19%

⮚  The right to use sports facilities whose activities are classified under Nomenclator Codes 9311 and 9313, other than those exempted.
⮚  Carriage of passengers by trains or historic steam-powered vehicles on narrow gauge lines for tourism or leisure purposes
⮚  Passenger transport using cable transport installations – cable car, gondola, chairlift, ski lift – for tourism or leisure purposes.
⮚  Transport of passengers by animal-drawn vehicles used for tourism or leisure purposes.
⮚  Transport of passengers by boats used for tourism or leisure purposes.

Abolished exemptions
The following VAT exemption with the right to deduct is abolished for the operations carried out to state hospital units:
⮚  services of construction, rehabilitation, and modernization of hospital units from the state public network
⮚  delivery of medical equipment, devices, devices, and the like
⮚  adaptation, repair, rental, and leasing of such goods

⮚  The VAT exemption is maintained only when these operations are performed by non-profit entities registered in the Public Register organized by ANAF and are intended for hospital units owned and operated by the non-profit entity or those in the state public network.

C. Increase the VAT rate from 9% to 19%

⮚  Delivery of non-alcoholic beer
⮚  Supply of non-alcoholic beverages falling within Nomenclator Code 2202
⮚  Foods with added sugar (more than 10g/100g product), except cake and biscuits

⮚  VAT changes apply from January 1, 2024.
⮚  Transitional measures are established for housing deliveries related to the contracts, which were concluded on December 31, 2023, and which will be delivered between January 1 and December 31, 2024, to apply the reduced VAT rate of 5% or 9%.