VAT rate changes in Romania to keep in mind starting 2023

Based on the amended act, a 9% VAT rate is declared for restaurant and catering services, as well as hotel accommodation activities. Following the amendments made to the Fiscal Code by GEO 16/2022, the VAT rate will be increased from 5% to 9%. The change became effective on January 1, 2023, for the following...

– restaurant and catering services, with the exception of alcoholic and non-alcoholic beverages falling within CN codes 2202-10-00 and 2202-99 (sweetened and aromatized)

- lodging in the hotel industry or in industries with a similar function, including the rental of camping land;

Also, from the same date, that is, January 1, 2023, non-alcoholic beverages containing added sugar or other sweeteners or flavors (CN codes 2202-1000 and 2202-99) will have a VAT rate of 19% (the standard rate in Romania).