The VAT case for coffee, permanently cut in court. The lawyer who won in front of ANAF launches several charges. “For companies it is more than tragic”

After almost two years, the VAT controversy applied to hot coffee and tea drinks was clarified by the court. In a discussion with Hotnews, the lawyer who won in front of ANAF, Bogdan Blaj, accuses that the situation that affected Horeca is repeated in other fields. He claims that ANAF inspectors speculate on any legislative unclear to fine companies. In some cases, they sued the state and won.

In mid -June, the Cluj Court of Appeal definitively decided that the VAT for coffee is 9%, not 19% as ANAF claimed, which thus charged the companies.

The court stated that the law must be applied in favor of the taxpayer, not the Treasury, after several contrary to this subject.

How did it all start? Since January 1, 2023, a series of legislative changes have generated confusion in the Horeca field: What is the level of VAT applied to coffee and tea: 9% or 19%?

There were several discussions between experts. In a presentation, the fiscal consultant Mariana Vizoli showed that “from the discussions with the representatives of the tax authority it turns out that for the prepared coffee, the 19% quota (increasing from 9%) is applied, whether it is served with or without sugar/milk”.

In other words, even the specialists in taxation were not very clear to what quotas.

Increase of 10%, because “no one has understood well so far”

In March 2023, a client of a law firm in Cluj requested ANAF a clarification on this topic. The institution initially sent an answer, then changed, says lawyer Bogdan Blaj.

“I received an address that not only writes that it is 9%, but it is also bold and underlined the answer. Good … a few months later, they issued a document saying that, in fact, it was 19% and that no one understood well so far. And they started controls throughout the country. Wanted and they were issued imposition decisions that, unfortunately, only some challenged, ”says the lawyer.

The Brasov Court gave him a case in the first instance, and on June 12, 2025, the Court of Appeal came with a definitive decision in favor of the companies in Horeca.

How did the first instance motivated

“Therefore, the sphere of applicability of the provisions of Art. 291 of the Fiscal Code was not clear, and in the conditions in which it could not be certainly established by ANAF from the date of entry into force adopted by the OG no. The discussion with HotNews.ro, the Brasov Court of Appeal had not yet drafted the motivation of the final decision – no).

“In this case, the application of this principle implies the application of the 9% VAT rate of coffee/tea/maté beverages or other non -alcoholic beverages prepared within the units that carry out activities in the CAEN 5610, 5629 and 5630 codes or through the vending appliances, as is the case.

In conclusion, the court considers that the establishment of an additional payment rate of payment, by applying the standard VAT rate of 19%, by the tax decision no. __, it was based on rules that were not clear, precise and predictable, so that, applying the principle is imposed in Dubio against Fisc. It is necessary to cancel the administrative-fiscal act and the exemption of the applicant to pay the amount imposed ”, writes in the motivation of the first court.

Now, the Court of Appeal has maintained the decision of the first court. He put an end to one of the most controversial fiscal interpretations of recent years, says Blaj lawyer.

“You make some calculations and then suddenly you have to pay retroactively”

The lawyer accuses that Horeca is only an example of a field where fiscal inspectors do so. He claims that ANAF speculates the unclear to collect money in advance from whom he grabs. “This happens regardless of the field,” says Blaj.

“For companies it is more than tragic. You, as a company, at the beginning of the year you make some predictions, you estimate as much as you will receive.

Tanczos Barna: “They tend, and it is normal, to interpret the law in favor of the state”

Asked, in February, about this situation, Tanczos Barna, Minister of Finance at that time, said, in a discussion with Hotnews that “there are situations when some of the ANAF employees can excessively interpret the law.”

“I think it is normal to have this trend, that this is their role, if it is an ambiguity, they tend, and it is normal, to interpret the law in favor of the state,” said Tanczos Barna.

He also said that, although “there are also situations when the state loses lawsuits (…) ANAF brought additionally over 70 billion lei.”

“There is money brought, not in lawsuits, transferred by contributors, by those who pay taxes and taxes. So things cannot be generalized,” he continued.

HotNews sent a request and ANAF a point of view on this topic, which we will publish as soon as we receive it.