
Romania (RO) Data
Current Rates (01 Jan 2017)
Description | Rate | Notes |
Standard | 19% | – |
Reduced | 5 |9 | – |
Historical Rates
Date | Reduced Rate | Standard Rate | Increased Rate | Parking Rate |
01/07/1993 | – | 18 | – | – |
01/01/1995 | 9 | 18 | – | – |
01/02/1998 | 11 | 22 | – | – |
01/01/2000 | – | 19 | – | – |
01/01/2004 | 9 | 19 | – | – |
01/12/2008 | 5 | 9 | 19 | – | – |
01/07/2010 | 5 | 9 | 24 | – | – |
01/07/2016 | 5 | 9 | 20 | – | – |
01/07/2017 | 5 | 9 | 29 | – | – |
Standard 21 Categories (Article 106)
# | Category | Rate | Comments |
1 | Foodstuffs | 9 | |
2 | Water supplies | 9 | |
3 | Pharmaceutical products | 9 | |
4 | Medical equipment for disabled persons | 9 | Supply of orthopaedic products and prostheses of any type and accessories to them, with the exception of dental prostheses |
Children’s car seat | 19 | ||
5 | Transport of passengers (+see n° VI) | 19 | |
6 | Books | 5 | |
Books on other physical means of support | 5 | ||
Newspapers | 5 | ||
Periodicals | 5 | ||
7 | Admission to cultural services (shows, cinema, theatre) | 5 | |
Admission to amusement parks | 19 | ||
8 | Pay TV/ cable TV | 19 | |
TV licence | 19 | ||
9 | Writers, composers, etc. | 19 | |
10 | Social housing | 5 | |
10a | Renovation and repairing of private dwellings | 19 | |
10b | Window cleaning and cleaning in private households | 19 | |
11 | Agricultural inputs | 9 | Supply of fertilisers and pesticides used in agriculture, seeds and other agricultural products for sowing or planting, and specific agricultural services |
19 | |||
12 | Hotel accommodation | 9 | Accommodation provided in hotels and similar establishments, including the letting of places in camping. In case of half board, full board or all inclusive accommodation, the 9% rate applies to the total price of accommodation which may include alcoholic beverages |
19 | |||
12a | Restaurant and catering services | 9 | Excluding alcoholic beverages other than draft beer (Combined Nomenclature Code 22 03 00 10) |
19 | |||
13 | Admission to Sporting events | 5 | |
14 | Use of Sporting facilities | 19 | |
15 | Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec | 19 | |
16 | Supplies by undertakers and cremation services | 19 | |
17 | Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec | 19 | |
18 | Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec | 19 | |
19 | Minor repairing (including mending and alteration) of: | ||
Bicycles | 19 | ||
Shoes and leather goods | 19 | ||
Clothing and household linen | 19 | ||
20 | Domestic care services (**) | 19 | |
21 | Hairdressing | 19 |