Accountant that calculates taxes, VAT, loans, debts, savings or salaries – illustrative photography / source: © Tero Vesalainen | Dreamstime.com
The reduced VAT rate will no longer be applied, according to Law 141/2025, for the delivery of plants, seeds and ingredients used for food preparation, products used to complete or replace food or food.
Specifically, it is about certain cereals, seeds and oil fruits, various seeds and fruits, fats and oils of animal or vegetable origin, salt, etc. Basically, they will be subject to the standard 21%quota.
Not applying the reduced quota throughout the economic chain, from production to the finished product, leads in many situations to VAT refunds. The agricultural sector is affected by increasing the prices of some products that are raw material for the industries that obtain food products and, if they are paying VAT, will deliver with a reduced quota of 11%.
The Chamber of Fiscal Consultants sent an address to this regard to the Ministry of Finance.
“Eliminating the reduced VAT rate of bees for bees do not consider it to be justified, in the first line due to the insignificant budget impact and then because of the need to support this sensitive sector by maintaining the reduced VAT rate. The bee population decreases from year to year due to excessive drought and chemicals used as pesticides, thus affecting agricultural production ”said Mariana Vizoli, a member of the Superior Council of the CCF.
Applying the reverse tax for a series of cereals does not solve the problem of increasing the VAT rate for cereals, as there are a series of products that do not fall under the reverse taxation and, in other orders, only VAT payers would benefit from the reverse taxation when purchasing cereals, while the VAT unpaid would buy these products for 9%. or animal (fodder), so at a higher price.
The Chamber of Fiscal Consultants proposes a legislative modification for the reintroduction to the category of food products excluded by law, as they were before August 1, 2025, respectively: delivery of plants, seeds and ingredients used for food preparation, products used or replaced food, food for bees.
The proposal is based on both the negative effects of the exclusion of these goods in the category of those subject to 11%, but also the difficulties of classification in the category of products subjected to reduced or standard VAT of some goods.
Another aspect of a technical nature, on which an explanation should be given by norms or, as the case may be, a legislative modification, concerns the transient provisions where it is stipulated that in order to benefit from the reduced VAT rate of 9% for the delivery of housing, if the legal documents between the living were signed between 3 and 31 July 2025, the advance must be 20%.
In the opinion of the CCF, it should have been mentioned that the 20% percentage is a minimal one, being allowed a higher advance. As the text of law is written, it would result that a 20%advance should be fixed.
Consult the entire address sent by CCF to the Ministry of Finance
