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