From the 11th July 2023, the Romanian Law no. 216/2023 introduced the application of the 5% VAT rate for the supply of sawdust, waste, scrap wood, as well as their usage as heating fuel; as well as to heat pumps and to the delivery and installation of photovoltaic panels for homes and building of the public administration, but not for commercial companies.
Source: meridianglobalservices.com