Parliament voted, Iohannis promulgated Law 216, the one attached clarification on 5% VAT on photovoltaic panels. The problem is that it was published in the Official Gazette, but if we look carefully, it is about the annexes that the act would have contained, but which are not.

Fiscal consultant Cornell Grama says with a laugh: “How can you pass a law in which you refer to very important appendices and not publish them with the law in the Official Gazette?” A declaration of personal responsibility, and what…? Are you claiming responsibility, that you are claiming responsibility for the model in your imagination?”

What is written in the Law, and not the relevant annexes:

“To use the provisions of para. (3) lit. q), r) and s), buyers-legal entities are required to sign a declaration of self-responsibility at the disposal of the supplier according to the sample given in appendix no. 1 to this law. In the case of individual buyers, suppliers may apply a reduced rate in accordance with the provisions of para. (3) lit. p), r) and s) on the basis of the buyer’s signature on receipt of the products, attached to the invoice, which clearly indicates the address of the house where the products are installed, and in other cases is obliged to provide an independent responsible declaration according to the sample given in appendix no. 2 of this law.”

We remind you that the law (39/2023) entered into force at the beginning of this year, according to which the VAT on photovoltaic panels is 5%, instead of 19%. The problem was that this document was not clear enough.

In this way, the parliament issued a new regulatory act, which was announced by President Klaus Iohannis.

The regulatory act contains definitions for installation kits, photovoltaic panel kit, thermal solar panel kit, etc.