Fiscal subject related
Currently, according to art. 291 paragraph (3) letter b) from the Fiscal Code, the reduced rate of 5% is applied for: services consisting in allowing access to castles, museums, memorial houses, historical monuments, architectural and archaeological monuments, zoological and botanical gardens, amusement parks, and recreational parks of whose activities are classified under CAEN codes 9321 and 9329, according to the Classification of Activities in the National Economy (CAEN), updated by the Order of the President of the National Institute of Statistics no. 337/2007; fairs, exhibitions, and cultural events; sports events; cinemas, other than those exempted according to art. 292 para. (1) lit.
The 5% quota is maintained for the delivery of school textbooks, books, newspapers, and magazines, as well as access to castles, museums, memorial houses, historical monuments, architectural and archaeological monuments, zoological and botanical gardens, fairs, and exhibitions.
After further consultation and after the proposal was officially discussed, the government adopted the draft law with the new fiscal measures that have been sent to Parliament in Romania. Based on the adopted draft act, VAT for tickets to shows, concerts, and cultural and sports events will be 9%.
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Already subscriber? LoginANAF launches a tax audit program targeting over 500 large taxpayers.
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