http://mcr.doingbusiness.ro/articles/tax-alert-no-25-july-2016/5597




Tax alert, no.25, July 2016

The Order defines, based on the Combined Nomenclature, the types of fertilizers, pesticides, seeds and other agricultural products intended for sowing or planting for which the reduced rate of 9% will be applied.


An exhaustive list of 34 services (e.g. fertilization, ploughing, sowing and planting) for which the reduced rate is to be applied is also introduced.


The provisions of the Order enter into force starting with 1 August 2016.