Tax Flash No. 9/2018

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The Order no. 3.659 for the approval of the Instructions of unitary application of the provisions of art. 291 par. (2) lit. e) and par. (3) lit. e) of Law no. 227/2015 regarding the Fiscal Code, was published in Official Gazette 1037/2018


  • The Order provides the criteria for classification of restaurant or catering services, as well as food delivery, for the purpose of applying 5% and 9% VAT reduced rates.
  • The Order provides the relevant elements for detemining, from a VAT perspective, the restaurant services for the purpose of applying the 5% VAT reduced rate, as follows:
    • providing an appropriate framework for food consumption;
    • specialized staff for food serving services;
    • providing adequate furniture for food consumption, tables and chairs, as well as services for cleaning the tables after the food’s consumption.

These amendments are related to the 5% VAT reduced rate for restaurant and catering services, applicable as of November 1, 2018.

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