{"id":1541,"date":"2019-08-06T07:57:42","date_gmt":"2019-08-06T07:57:42","guid":{"rendered":"https:\/\/exprom.ro\/vat-reduction-from-9-to-5-for-romanian-organic-mountain-or-traditional-food-2\/"},"modified":"2019-08-30T10:38:36","modified_gmt":"2019-08-30T10:38:36","slug":"vat-reduction-from-9-to-5-for-romanian-organic-mountain-or-traditional-food-2","status":"publish","type":"post","link":"https:\/\/exprom.ro\/en\/vat-reduction-from-9-to-5-for-romanian-organic-mountain-or-traditional-food-2\/","title":{"rendered":"VAT reduction from 9% to 5% for Romanian organic, mountain or traditional food"},"content":{"rendered":"<p><em><strong>by Daniel Chirovici \u2013 Expert accountant<\/strong><\/em><\/p>\n<p>On 14<sup>th<\/sup> of May 2019, GO 31\/2019 came into force, <strong>reducing the VAT from 9% to 5%<\/strong> especially for the delivery of <strong>high-quality food<\/strong> approved by the Ministry of Agriculture and Rural Development.<\/p>\n<p>The Ordinance specifies the special character of these products with a reduced VAT of 5% as: <strong>mountain, organic or traditional.<\/strong><\/p>\n<p>In order to know exactly the food for which this VAT reduction of 5% is possible, you must complete the following steps:<\/p>\n<ol>\n<li>a) For mountain products, please refer to the updated register of such products (NATIONAL REGISTER OF MOUNTAIN PRODUCTS) issued by the Ministry of Agriculture and Rural Development.<\/li>\n<\/ol>\n<p>So, if you are a merchant and you want to deliver such <strong>Romanian mountain products<\/strong> with a VAT of only 5%, we recommend you the following:<\/p>\n<ul>\n<li>Check that your provider is listed in this register on:<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.madr.ro\/industrie-alimentara\/sisteme-de-calitate-europene-si-indicatii-geografice\/produse-agricole-si-alimentare\/produs-montan.html\">https:\/\/www.madr.ro\/industrie-alimentara\/sisteme-de-calitate-europene-si-indicatii-geografice\/produse-agricole-si-alimentare\/produs-montan.html<\/a><\/p>\n<ul>\n<li>The product must have the optional quality label <strong>&#8220;MOUNTAIN PRODUCT&#8221;<\/strong><\/li>\n<\/ul>\n<ol>\n<li>b) For <strong>organic products<\/strong>, make sure you have a certificate issued by an inspection and certification body for organic products approved by the Ministry of Agriculture and Rural Development.<\/li>\n<\/ol>\n<p>The list of such bodies is available on the webpage:<\/p>\n<p><a href=\"https:\/\/www.madr.ro\/agricultura-ecologica\/organisme-de-control-aprobate.html\">https:\/\/www.madr.ro\/agricultura-ecologica\/organisme-de-control-aprobate.html<\/a><\/p>\n<ul>\n<li>The label of organic products will necessarily include the national logo &#8220;ae&#8221;<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1130 aligncenter\" src=\"https:\/\/exprom.ro\/wp-content\/uploads\/2019\/06\/Sigla-nationala.jpg\" alt=\"\" width=\"137\" height=\"137\" srcset=\"https:\/\/exprom.ro\/wp-content\/uploads\/2019\/06\/Sigla-nationala.jpg 137w, https:\/\/exprom.ro\/wp-content\/uploads\/2019\/06\/Sigla-nationala-50x50.jpg 50w, https:\/\/exprom.ro\/wp-content\/uploads\/2019\/06\/Sigla-nationala-75x75.jpg 75w, https:\/\/exprom.ro\/wp-content\/uploads\/2019\/06\/Sigla-nationala-85x85.jpg 85w, https:\/\/exprom.ro\/wp-content\/uploads\/2019\/06\/Sigla-nationala-80x80.jpg 80w\" sizes=\"auto, (max-width:767px) 137px, 137px\" \/><\/p>\n<ol>\n<li>c) For <strong>Romanian traditional products<\/strong>, please refer to the updated register of such products (NATIONAL REGISTER OF TRADITIONAL PRODUCTS) issued by the Ministry of Agriculture and Rural Development.<\/li>\n<\/ol>\n<p>So, if you are a merchant and you want to deliver such <strong>Romanian traditional products<\/strong> with a VAT of only 5%, we recommend you the following:<\/p>\n<ul>\n<li>Check that your provider of traditional products is listed in this register on:<\/li>\n<\/ul>\n<p><a href=\"https:\/\/www.madr.ro\/industrie-alimentara\/produse-traditionale-romanesti\/implementarea-ordinului-nr-724-2013-privind-atestarea-produselor-traditionale.html\">https:\/\/www.madr.ro\/industrie-alimentara\/produse-traditionale-romanesti\/implementarea-ordinului-nr-724-2013-privind-atestarea-produselor-traditionale.html<\/a><\/p>\n<p>This register includes a table, the name of the traditional product, the year of registration, the manufacturer of the certified product and its address.<\/p>\n<p>Ask the provider for a copy of the certification document issued by the competent authority.<\/p>\n<p><strong>Transposition into the Fiscal Code<\/strong><\/p>\n<p>The VAT reduction provided by GEO 31\/2019 is transposed into the fiscal legislation by an amendment to the Law 227\/2015 (Fiscal Code) for the title Value Added Tax, chapter VIII Tax quotas, article 291 Quotas, paragraph (3) on reduced percentage of 5%.<\/p>\n<p>The entire text of GEO 31\/2019, article 6, point 2, is presented below:<\/p>\n<p>&#8220;In article 291 paragraph (3), after point j), a new point k) shall be inserted: &#8220;k) the delivery of high-quality food, more precisely mountain, organic, traditional products, authorized by the Ministry of Agriculture and Rural Development. The delivery of these foods shall be accompanied by a copy of the certification document issued by the competent authority, except for the delivery to the final consumer.&#8221;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>by Daniel Chirovici \u2013 Expert accountant On 14th of May 2019, GO 31\/2019 came into force, reducing the VAT from 9% to 5% especially for the<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69],"tags":[],"class_list":["post-1541","post","type-post","status-publish","format-standard","hentry","category-legislation-applied-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>VAT from 9% to 5% for Romanian organic food - Exprom<\/title>\n<meta name=\"description\" content=\"On the 14th of May 2019, GO 31\/2019 came into force, reducing the VAT from 9% to 5% for the high-quality food. Find out more about this on our website.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/exprom.ro\/en\/vat-reduction-from-9-to-5-for-romanian-organic-mountain-or-traditional-food-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT from 9% to 5% for Romanian organic food - Exprom\" \/>\n<meta property=\"og:description\" content=\"On the 14th of May 2019, GO 31\/2019 came into force, reducing the VAT from 9% to 5% for the high-quality food. Find out more about this on our website.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/exprom.ro\/en\/vat-reduction-from-9-to-5-for-romanian-organic-mountain-or-traditional-food-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Exprom\" \/>\n<meta property=\"article:published_time\" content=\"2019-08-06T07:57:42+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-08-30T10:38:36+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/exprom.ro\/wp-content\/uploads\/2019\/06\/Sigla-nationala.jpg\" \/>\n<meta name=\"author\" content=\"Daniel Chirovici\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Daniel Chirovici\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"VAT from 9% to 5% for Romanian organic food - Exprom","description":"On the 14th of May 2019, GO 31\/2019 came into force, reducing the VAT from 9% to 5% for the high-quality food. Find out more about this on our website.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/exprom.ro\/en\/vat-reduction-from-9-to-5-for-romanian-organic-mountain-or-traditional-food-2\/","og_locale":"en_US","og_type":"article","og_title":"VAT from 9% to 5% for Romanian organic food - Exprom","og_description":"On the 14th of May 2019, GO 31\/2019 came into force, reducing the VAT from 9% to 5% for the high-quality food. Find out more about this on our website.","og_url":"https:\/\/exprom.ro\/en\/vat-reduction-from-9-to-5-for-romanian-organic-mountain-or-traditional-food-2\/","og_site_name":"Exprom","article_published_time":"2019-08-06T07:57:42+00:00","article_modified_time":"2019-08-30T10:38:36+00:00","og_image":[{"url":"https:\/\/exprom.ro\/wp-content\/uploads\/2019\/06\/Sigla-nationala.jpg","type":"","width":"","height":""}],"author":"Daniel Chirovici","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Daniel Chirovici","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/exprom.ro\/en\/vat-reduction-from-9-to-5-for-romanian-organic-mountain-or-traditional-food-2\/","url":"https:\/\/exprom.ro\/en\/vat-reduction-from-9-to-5-for-romanian-organic-mountain-or-traditional-food-2\/","name":"VAT from 9% to 5% for Romanian organic food - Exprom","isPartOf":{"@id":"https:\/\/exprom.ro\/#website"},"primaryImageOfPage":{"@id":"https:\/\/exprom.ro\/en\/vat-reduction-from-9-to-5-for-romanian-organic-mountain-or-traditional-food-2\/#primaryimage"},"image":{"@id":"https:\/\/exprom.ro\/en\/vat-reduction-from-9-to-5-for-romanian-organic-mountain-or-traditional-food-2\/#primaryimage"},"thumbnailUrl":"https:\/\/exprom.ro\/wp-content\/uploads\/2019\/06\/Sigla-nationala.jpg","datePublished":"2019-08-06T07:57:42+00:00","dateModified":"2019-08-30T10:38:36+00:00","author":{"@id":"https:\/\/exprom.ro\/#\/schema\/person\/0eb86cb019b87a6f267481e6acd35e86"},"description":"On the 14th of May 2019, GO 31\/2019 came into force, reducing the VAT from 9% to 5% for the high-quality food. Find out more about this on our website.","breadcrumb":{"@id":"https:\/\/exprom.ro\/en\/vat-reduction-from-9-to-5-for-romanian-organic-mountain-or-traditional-food-2\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/exprom.ro\/en\/vat-reduction-from-9-to-5-for-romanian-organic-mountain-or-traditional-food-2\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/exprom.ro\/en\/vat-reduction-from-9-to-5-for-romanian-organic-mountain-or-traditional-food-2\/#primaryimage","url":"https:\/\/exprom.ro\/wp-content\/uploads\/2019\/06\/Sigla-nationala.jpg","contentUrl":"https:\/\/exprom.ro\/wp-content\/uploads\/2019\/06\/Sigla-nationala.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/exprom.ro\/en\/vat-reduction-from-9-to-5-for-romanian-organic-mountain-or-traditional-food-2\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/exprom.ro\/en\/"},{"@type":"ListItem","position":2,"name":"VAT reduction from 9% to 5% for Romanian organic, mountain or traditional food"}]},{"@type":"WebSite","@id":"https:\/\/exprom.ro\/#website","url":"https:\/\/exprom.ro\/","name":"Exprom","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/exprom.ro\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/exprom.ro\/#\/schema\/person\/0eb86cb019b87a6f267481e6acd35e86","name":"Daniel Chirovici","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/exprom.ro\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/299f1bc88b0053c899365cc516348180df23bed1803064ddc65107fc0794e859?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/299f1bc88b0053c899365cc516348180df23bed1803064ddc65107fc0794e859?s=96&d=mm&r=g","caption":"Daniel Chirovici"},"description":"Daniel Chirovici, Exprom Accounting Expert, currently studies at CIMA (Chartered Institute of Management Accountants), UK. Bringing 18 years of experience in the financial-accounting field, he has participated in statutary financial audits, internal censor activities, and has successfully organised and run five financial departments.","url":"https:\/\/exprom.ro\/en\/author\/daniel\/"}]}},"_links":{"self":[{"href":"https:\/\/exprom.ro\/en\/wp-json\/wp\/v2\/posts\/1541","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/exprom.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/exprom.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/exprom.ro\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/exprom.ro\/en\/wp-json\/wp\/v2\/comments?post=1541"}],"version-history":[{"count":1,"href":"https:\/\/exprom.ro\/en\/wp-json\/wp\/v2\/posts\/1541\/revisions"}],"predecessor-version":[{"id":1542,"href":"https:\/\/exprom.ro\/en\/wp-json\/wp\/v2\/posts\/1541\/revisions\/1542"}],"wp:attachment":[{"href":"https:\/\/exprom.ro\/en\/wp-json\/wp\/v2\/media?parent=1541"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/exprom.ro\/en\/wp-json\/wp\/v2\/categories?post=1541"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/exprom.ro\/en\/wp-json\/wp\/v2\/tags?post=1541"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}