Romania increases VAT rates in 2023

The VAT rates raise will affect the food and housing sectors, effectively January 2023

Following the modification of the VAT Code, Romania is raising the VAT rates of certain products next year, impacting mostly on foodstuffs and immovable property.

The increase of the VAT rates covers the following sectors:

  • For certain non-alcoholic drinks: the VAT rate will increase from the reduced rate 9% to the standard 19% VAT rate. The rule specifies the products that are impacted by the change of VAT rate using their tariff codes. In this case code 2202 10 10 and 2202 99 for waters, incl. mineral waters and aerated waters, containing added sugar or other sweetening matter or flavored, and other non-alcoholic beverages (excl. fruit, nut or vegetable juices and milk).
  • Accommodation, restaurant, and catering services: the VAT rate will increase from the reduced rate of 5% to 9% VAT rate.
  • Housing supplies: the threshold for applying the reduced VAT rate of 5% on the housing supplies are reduced from RON 700,000 to RON 600,000. This applies to the immovable property of no more than 120 square meters. Other conditions are introduced on the modification.

Some other recent VAT updates in Romania are the B2B e-invoicing and transport registration system and the SAF-T introduction.

Find an overview of the EU VAT rates here.



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