Legislative proposal B402/2023 to amend the Fiscal Code regarding a reduced VAT rate of 9% for foodstuffs, including beverages, excluding alcoholic beverages and non-alcoholic beverages falling under CN codes 2202 10 00 and 2202 99, registered for discussion in Senate. , June 15, 2023.

The applicability of the section of the law that will be amended by this legislative proposal has been the subject of intense debate and interest for all soft drink retailers and manufacturers at the end of last year and especially at the beginning of this year.

More precisely, the article raised questions about the intention of the legislator, namely, which VAT rate to apply: 9% or 19%, at that time opinions were divided. Over time, the situation has become clearer, so in the case of deliveries of non-alcoholic beverages such as soft drinks, energy drinks, as well as beverages such as coffee, tea, cappuccino, soy-based beverages or other vegetable beverages, as well as some syrups that are considered food additives, the VAT rate of 19% is applied.

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The article was signed by Inge Abdulkair – director and Lyudmila Petrescu – senior manager

Article supported by PwC Romania