The Government on Thursday, by decision, correlated the provisions of the methodological norms with the provisions of the Fiscal Code regarding the modification of VAT rates, as they were modified by Law no. 141/2025 on certain fiscal-budgetary measures. The modifications enter into force on August 1, 2025 and concern the level and scope of application of VAT rates.
According to a Government press release, thus, as a result of the increase in the standard VAT rate from 19% to 21% and the establishment of a single reduced VAT rate of 11%, applicable both to operations previously subject to the reduced rate of 5%, and to operations for which the rate of 9% was applied, it is proposed to amend points 36-38 of the methodological norms for the application of Title VII - "Value Added Tax" of the Fiscal Code, in order to correlate with the new legal provisions.
At the same time, given the narrowing of the scope of food for which the reduced VAT rate applies, it is proposed to introduce the definitions of "food intended for human consumption" and "food intended for animal consumption" (i.e. animal feed), by reference to the relevant Community legislation, namely Regulation (EC) No. 178/2002 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and requirements of food law, establishing the European Food Safety Authority and laying down procedures
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