Starting 1 August 2016, the reduced 9% VAT rate is applicable for specific goods /services used in the agricultural industry

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

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