AS OF AUGUST 1, 2016 REDUCED VAT RATE OF 9% APPLIES TO THE SUPPLY OF CERTAIN GOODS AND CERTAIN SERVICES USED IN AGRICULTURE

According to Order no. 1155/868/2016, reduced VAT rate of 9% is applicable for supply of the following goods:

  1. Fertilizers;
  2. Pesticides;
  3. Seeds and other agricultural products for sowing or planting.
CAEN codes listed above for specific goods in Order. The exhaustive list of services to which the reduced VAT rate of 9% applies is included in Appendix Order no. 155/868/2016. These services cover both activities specific to the agricultural sector and those specific to farms.