There are 3 days until companies have to set their systems to the new VAT rates. Only the rules are missing and it is not clear for example to what deliveries the reduced quota is applied

Companies must urgently set their computer systems (ERP) to apply 11% and 21% VAT quotas from August 1, 2025. And the cash registers will have to issue vouchers with the new VAT quotas starting this date.

“Attention to low VAT quotas as we need to wait for methodological norms For the application of the new provisions of the Fiscal Code in the case of living foods, animals and birds, respectively the issuance of a common order of the Minister of Finance and the Minister of Agriculture and Rural Development in the case of fertilizers and pesticides normally used in agricultural production, seeds and other agricultural products for sowing or planting, as well as in the type of planting, as well as in the type. Depending on this, we will know exactly what deliveries/performances the reduced quota of 11%is applied ”said Nadia Oanea, tax consultant and tax & train founder.

Depending on the NC codes that will be included in the norms for 11%, for situations in which the ingredients of a recipe will be purchased with 21%VAT, but the final product will be sold with 11%VAT, a rethinking of the cash flow will include the pre-infinction of VAT until the VAT until the VAT.

Nadia Oanea also draws attention to the regularization of the VAT rate, if advances were received before July 31, 2025 and the delivery/provision has been made after this date, because the quota is applied at the date of delivery/provision.

If you have purchased an advance payment in the 9%quota, but the accommodation services are actually provided in August 2025, the applicable VAT rate will be 11%

“For example, if someone has purchased accommodation services with advance payment of 9%, but the accommodation services are actually provided in August 2025, the applicable VAT rate will be 11%, and the provider will regulate the VAT. Determining how this regularization will be supported by the provider or will be added to the initial price paid by the customer depends on the price or the price agreed)“explained the founder of Tax & Training.

We remind that the first fiscal package (Law 141/2025) provides for the increase in VAT to 11%, respectively 21%. By this normative act:

• The share was increased from 5% to 11% for all deliveries that were subjected to 5%.
• The share was increased from 9% to 11% for some of the deliveries previously subjected to the reduced rate of 9%, but there are also exceptions (see below).
• The share increased from 9% to 21% for:

– Delivery of cozonac, biscuits and food for bees, with added sugar, whose total sugar content is at least 10 g/100 g product

– Delivery of seeds, food for bees, plants and ingredients used in food preparation, products used to complete or replace food

– Delivery of buildings, including the land on which they are built, to the mayors in order to assign them with subsidized rent

– Delivery of housing that have a useful area of maximum 120 square meters, exclusively the annexes, whose value, including the land on which they are built, does not exceed the amount of 600,000 lei, exclusively the value added tax (in this case the transitional measures are applied for 12 months)

– Delivery and installation of photovoltaic panels, thermal solar panels, heat pumps and other high efficiency heating systems, with low emissions,

– The services consisting of allowing access to balconies, amusement parks and recreational parks whose activities are included in the CAEN 9321 and 9329 codes, fairs, exhibitions, cinemas and cultural events

– the services consisting of allowing access to sporting events.

For the deliveries and benefits subject to the 19% quota until July 31, 2025, VAT will be applied in August 1, 2025.