
It will apply during the cold season and will cover public and private hospitals and educational institutions, as well as non-governmental organisations, religious institutions and accredited social service providers.
Romanian legislation defines the cold season as the period from 1 November to 31 March. Outside this period, the standard VAT rate of 21 per cent applies to the supply of heat energy not covered by other tax concessions.
A 10 per cent reduction in the rate will lead to a fall in the final price of heating of approximately 8.3 per cent.
According to Digi24, the seasonal reduction in VAT is provided for in the Romanian Tax Code. The relevant amendments were introduced into the legislation in August last year.
It should be noted that in Romania, changes relating to VAT came into force on 1 August 2025, when the standard rate was increased from 19 per cent to 21 per cent, whilst the reduced rate applied to heating during the cold season was increased from 5 per cent to 11 per cent.
The concession does not apply to other sources of heating, in particular electricity used for domestic heating.
This story was translated with the assistance of artificial intelligence.The translation was also reviewed by the Logos Press editorial team.
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