According to information published on the website of the Chamber of Tax Consultants (CCF), the professional body has sent a request to the Ministry of Finance, asking for clarification of some questions in address no. 1058/16.02.2023.
Almost six months after the entry into force of some changes in VAT rates provided for by OG 16/2022, the National Tax Administration Agency (ANAF) has come up with some important clarifications for the HoReCa sector.
We underline that the representatives of the CCF draw attention to the fact that ANAF has not resolved all the uncertainties identified by them.
In view of these changes, in February 2023, CCF representatives pointed out that there are situations where the applicable VAT rate is difficult to determine, asking for guidance from the authorities.
Thus, a few months later, ANAF provided clarifications for some of the problems raised by the CCF representatives, namely:
- Related to the issue of sugar-containing fruit and vegetable juices, for which it was unclear whether VAT is 9% or 19%. According to ANAF representatives, for non-alcoholic beverages containing added sugar (or other sweeteners) or flavoured and falling under the category of organic products, the VAT rate is 5%, but only if the delivery is accompanied by the recognition/attestation/certification document issued by the Ministry of Agriculture and Rural Development. Otherwise, for non-alcoholic sweetened or flavoured drinks, VAT is 19%.
- Related to coffee, tea and lemonade (served in pubs), for which it was unclear whether 9% or 19% VAT applied. In this case, ANAF representatives referred to coffee, tea and cocoa (which are prepared in premises or sold through vending machines), but omitted lemonade. Specifically, for these prepared beverages (no distinction was made between sweetened and unsweetened) it was clarified that 19% VAT applies.
In addition to the issue of lemonade prepared in premises, the CCF also raised the question of certain eco, mountain and traditional products sold in premises – whether firms should sell them at a 5% or 19% VAT rate. With this in mind, the CCF sent the unanswered questions back to the ANAF in the hope that the authorities would eventually clarify them.