The new VAT system, which will allow Member States to reduce the VAT rate by up to 0% on certain goods and services, including food, will be adopted this year and can be transposed into national law, at the latest in 2023. Thus, EU VAT rules will be updated in the first part of 2022, given that the amendments have been adopted by the Council of Finance Ministers ECOFIN and will be adopted by the European Parliament.
For more information, please see the Romanian version of the article, here.