Tax Flash No. 9/2019
Emergency Ordinance 31/2019 regarding the grant of certain tax incentives and amending Law no. 227/2015 regarding the Tax Code was published in Official Gazette 301/2019
- Starting 1 June 2019, the VAT rate is reduced from 9% to 5% for the supply of high-value food, namely mountain, bio and traditional products.
- The application of the 5% VAT rate will be justified by attaching a recognition/ attestation/certification document issued by the relevant authority, except for the supply to the final consumer.