The Emergency Ordinance n0 6/2015 establishes the fact that, starting with the 1st of June 2015, the reduced VAT 9% tax shall be applicable also for the delivery of the following goods:

• Food, including beverages, except alcoholic beverages, destined for human or animal consumption;
• Live animals and birds bred in domestic environments;
• Seeds, plants, the ingredients utilized for the preparation of food;
• The products used for completing or replacing the food, but also for restaurants and catering services, except alcoholic beverages.

It is considered that the VAT reduction is an important aspect in the national economy development perspective, through the revival of the internal consume, contributing to the increase of the productivity and of the economical effectiveness.