In the Official Gazette of Romania, Part I, no. 250 from 14 April 2015 was published the Government Emergency Ordinance no. 6/2015 amending and supplementing Law no. 571/2003 regarding the Tax Code.
Mainly, the Emergency Ordinance amends the provisions of art. 140 para. (2) g) of the Tax Code, establishing that, starting from 1 June 2015, the 9% VAT rate will be applied to the following supplies: food, including beverages, except for alcoholic beverages intended for human or animal consumption, living animals and birds from domestic species, seeds, plants and ingredients used in the preparation of food, products used to supplement or replace food.
Also, the normative act establishes that the 9% VAT rate will be applied from 1 June 2015 to the restaurant and catering services, except for alcoholic beverages.
:: The Source: JURIDICE.ro