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Announcement on the reduced tax rate to 6% of the Value Added Tax

Upon entry into force of the Law No. 71/2017, dated 27/04/2017 “On an addition to the Law No. 92/2014 “On Value Added Tax”, as amended, since June has started the implementation of the reduced tax rate to 6% of the Value Added Tax.

Such rate shall be implemented on the supply of the accommodation service from the accommodation structures, as per the categories defined in the tourism legislation.

All operators that provide accommodation services, which are affected by this amendment, can immediately use the opportunity, from the first month, to benefit from this low tax rate.

The taxpayers can register their invoices at the 6 percent rate in the sales books of June as a tax period and that will be submitted by July 10th.

Pursuant to the obligation to implement this legal amendment, the General Directorate of Taxes has taken all the measures to make this relevant change operational.

We would also like to inform you that regarding the VAT Payment Declaration Form (PDF), now it is also technically possible for the taxpayers to fill in this field at the reduced tax rate of 6 percent for the tax period of June 2017, which must be declared by July 14th, 2017.

In case of any further clarification all the interested persons can go to the front desks of taxpayers’ service at the regional directorate in their jurisdiction.

Thank you!