- Accommodation, restaurant and catering services: Increase of the VAT rate from 5% to 9%
- Mineral waters and carbonated waters containing sugar or other sweeteners or flavored, or other beverages such as soy-based beverages: Increase of the VAT rate from 9% to 19%. Tariff codes 2202 10 10 and 2202 99.
- The ceiling for the delivery of homes to the population for which VAT is applied at a reduced rate of 5% will be reduced from 700,000 RON to 600,000 RON (the equivalent of 120,000 euros) for a home of no more than 120 square meters.
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