Cotele reduse de TVA – unde se aplică ele și ce s-a schimbat după modificarea Directivei de TVA din aprilie 2022
Reduced VAT rates – where they are applied and what has changed following the amendment of the VAT Directive from april 2022

Summary/Abstract: Recently, with the general increase in prices, discussions have resurfaced about the VAT rate applicable to each category of goods. Is it too high? Should it be zero? Why hasn’t it been reduced by the authorities? Why have other countries reduced it, but not Romania? How much VAT do our neighbors pay for the same products? Considering that VAT is a tax borne by the final consumer, it seems that reducing the VAT rate would be the simplest mechanism by which the legislator could help people who are feeling the full effects of the inflation we are now facing.

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