Under Order 1155/ 868/2016, the reduced 9% VAT rate applies for the following categories of goods:
– Fertilizers;
– Pesticides;
– Seeds and other agricultural products for seeding or planting.
The Order specifically includes the NC codes for each of these goods.
The exhaustive list of services benefiting from the 9% VAT reduced rate is included in the Annex to Order 1155/ 868/2016. The services refer both to activities related to agriculture and farming.
Vlad-Constantin Boeriu
Partner DELOITTE ROMÂNIA