In the Official Gazette with the number 1282 of 30 December 2022 was published the MF Order no.4634 of 29 December 2022 on the application of the reduced VAT rate of 9% for the supply of fertilizers and pesticides of the type normally used in agricultural production, seeds and other agricultural products intended for sowing or planting, as well as for the supply of services of the type normally used in agricultural production.
For the purposes of Article 291 paragraph (2) letter h) of Law no. 227/2015 on the Fiscal Code, as amended and supplemented, the reduced VAT rate of 9% applies to the supply of the following goods:
- a) fertilisers falling within NC code 3101 00 00;
- b) seeds and other agricultural products for sowing or planting falling within NC codes 0601, 0602, 0701 10 00, 0703 10 11, 0712 90 11, 0713 10 10, 0713 33 10, 1001 11 00, 1001 91, 1002 10 00, 1003 10 00, 1004 10 00, 1005 10, 1006 10 10, 1007 10, 1008 21 00, 1201 10 00, 1202 30 00, 1204 00 10, 1205 10 10, 1206 00 10, 1207 21 00, 1207 40 10, 1207 50 10, 1207 70 00, 1207 91 10, 1207 99 20, 1209.
For the purposes of Article 291 paragraph (2) letter l) of Law no. 227/2015 on the Fiscal Code, as amended and supplemented, the reduced VAT rate of 9% applies to the supply of the following goods:
- a) fertilisers falling within NC codes 3102-3105 90 80;
- b) pesticides falling within NC codes 3808 52, 3808 59, 3808 61, 3808 62, 3808 69, 3808 91, 3808 92, 3808 93, 3808 99 10.
For the purposes of this Order, the notion of NC de has the meaning provided for in Article 266 paragraph (1) point 9 of Law no.227/2015 on the Fiscal Code, as amended and supplemented.
The supplies of services for which the reduced VAT rate of 9% is applicable according to Article 291 paragraph (2) letter h) of Law no. 227/2015 on the Fiscal Code, as amended and supplemented, are those provided for in the Annex which is an integral part of this Order.