Effective 1 January 2023, non-alcoholic beverages intended for human consumption, excluding water, fruit and vegetable juices, and milk, will apply the standard VAT rate of 19%. Restaurant and catering services, except for alcoholic beverages and non-alcoholic beverages that now apply the standard rate, will apply the reduced VAT rate of 9%.
These rate changes, as published in the Official Gazette No. 716/15 VII 2022, can be found here (in Romanian).
