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Order of the Minister of Public Finances and of Minister of Agriculture and Rural Development no. 1.155 / 868 / 25 July 2016 for the application of the reduced VAT rate of 9% for the supply of fertilizers, seeds and other agricultural products intended for the sowing or planting, as well as for supplies of services, such as those specifically used in the agricultural sector, Official Gazette no. 572 / 28 July 2016
The Order defines, based on the Combined Nomenclature, the types of fertilizers, pesticides, seeds and other agricultural products intended for sowing or planting for which the reduced rate of 9% will be applied.
An exhaustive list of 34 services (e.g. fertilization, ploughing, sowing and planting) for which the reduced rate is to be applied is also introduced.
The provisions of the Order enter into force starting with 1 August 2016.
