In the Official Gazette with the number 40 of January 13, 2023 was published the Law no.39 of January 12, 2023 for the completion of the article paragraph 3) of the Law no.227/2015 on the Tax Code.
In Article 291 paragraph (3) of Law no.227/2015 on the Fiscal Code, published in the Official Gazette of Romania, Part I, no. 688 of 10 September 2015, with subsequent amendments and additions, after letter o) two new letters are inserted, letter p) and q), with the following content:
Article 291: Quotas
(3) The reduced rate of 5% shall be applied to the tax base for the following supplies of goods and services:
……………………………………………………………………
[extract from Law 227/2015 on the Tax Code]
“(p) the supply and installation of photovoltaic panels, solar thermal panels, high-efficiency low-emission heating systems falling within the reference values for PM emissions set out in Annex V to Commission Regulation (EU) 2015/1.189 of 28 April 2015 implementing Directive 2009/125/EC of the European Parliament and of the Council with regard to ecodesign requirements for solid fuel boilers and in Annex V to Regulation (EU) 2015/1. 185 of 24 April 2015 implementing Directive 2009/125/EC of the European Parliament and of the Council with regard to ecodesign requirements for solid fuel-fired space heating appliances and which have been awarded a European Union energy label for demonstrating compliance with the criterion referred to in Article 7(2) of Regulation (EU) 2017/1. 369 of the European Parliament and of the Council of 4 July 2017 establishing a framework for energy labelling and repealing Directive 2010/30/EU, intended for residential housing, including installation kits, components and complete solutions respectively, as appropriate;
- q) the supply and installation of photovoltaic panels, solar thermal panels, low emission high efficiency heating systems that fall within the reference values for PM emissions set out in Annex V to Commission Regulation (EU) 2015/1.189 and in Annex V to Commission Regulation (EU) 2015/1.185 and which have been awarded a European Union energy label to demonstrate compliance with the criterion referred to in Article 7(2) of Regulation (EU) 2017/1. 369 of the European Parliament and of the Council, including installation kits, components, respectively complete solutions, as appropriate, intended for central or local public administration buildings, buildings of entities under their coordination/subordination, with the exception of commercial companies.caz, destinate cladirilor administratiei publice centrale sau locale, cladirilor entitatilor aflate in coordonarea/ subordonarea acestora, cu exceptia societatilor comerciale.