ORDER NO. 1155 DATED 28 JULY 2016 ON THE APPLICATION OF REDUCED VAT RATE OF 9% FOR DELIVERY OF FERTILIZERS AND PESTICIDES USED IN AGRICULTURE, SEEDS AND OTHER AGRICULTURAL PRODUCTS FOR SOWING AND PLANTING AND THE PROVISION OF SPECIFIC SERVICES USED IN THE AGRICULTURAL SECTOR (OFFICIAL GAZETTE 572/2016)

As of August 1st, 2016 the application of the reduced VAT of 9% is extended for fertilizers, pesticides or agricultural work. The Order approves a total of 34 services in agriculture and NACE classification codes for which the reduced VAT rate of 9% applies (fertilizers, pesticides and seeds used for sowing). This rate will apply to all work or services to which the VAT generating event occurs after August 1st, 2016.