{"id":120410,"date":"2019-01-08T00:00:00","date_gmt":"2019-01-07T22:00:00","guid":{"rendered":"https:\/\/rhn.ro\/president-promulgates-fiscal-code-changes-5-vat-for-tourist-transport-and-tax-exemptions-for-sports-facilities\/"},"modified":"2026-03-27T20:40:37","modified_gmt":"2026-03-27T18:40:37","slug":"president-promulgates-fiscal-code-changes-5-vat-for-tourist-transport-and-tax-exemptions-for-sports-facilities","status":"publish","type":"post","link":"https:\/\/rhn.ro\/en\/president-promulgates-fiscal-code-changes-5-vat-for-tourist-transport-and-tax-exemptions-for-sports-facilities\/","title":{"rendered":"President Promulgates Fiscal Code Changes: 5% VAT for Tourist Transport and Tax Exemptions for Sports Facilities"},"content":{"rendered":"

The President has promulgated the amendments to the Fiscal Code through which tourist or recreational transport by boat, cable car, and historic trains benefits from 5% VAT.<\/p>\n

Passenger transport services by boat, cable car, historic trains, or carriages for tourist or recreational purposes will have a reduced VAT rate of 5%, similar to other tourism services, according to amendments to the Fiscal Code promulgated on January 7 by President Klaus Iohannis. <\/div>\n
<\/div>\n
For stadiums and other sports facilities, a building tax exemption will be accepted, regardless of the owner or administrator.<\/div>\n
<\/div>\n
At the same time, Romanian producers will be exempt from excise duties for apple or pear cider, as well as for mead produced from honey. <\/div>\n
<\/div>\n
The 5% derogatory VAT rate will be valid for certain passenger transport services for tourist purposes, just as other services in the tourism industry, such as accommodation, restaurant services, or the rental of prepared camping grounds, have benefited since November 1.<\/div>\n
<\/div>\n
Thus, the reduced VAT of 5% will apply to:<\/div>\n
– passenger transport by historic trains or steam-powered vehicles on narrow-gauge lines for tourist or recreational purposes; <\/div>\n
– passenger transport using cable transport installations; <\/div>\n
– cable car, gondola, chairlift, ski lift – for tourist or recreational purposes; <\/div>\n
– passenger transport by animal-drawn vehicles, used for tourist or recreational purposes;<\/div>\n
– passenger transport by boats used for tourist or recreational purposes.<\/div>\n
<\/div>\n
According to the amendments now made to the Fiscal Code, local councils may decide to grant exemptions or reductions in the building tax or fee for buildings used for sports activities, including buildings that ensure the operation of sports facilities.<\/div>\n
<\/div>\n
Furthermore, the exemption or reduction from the payment of building tax will apply to all buildings within the administrative-territorial unit, regardless of their owner.<\/div>\n
<\/div>\n
In the approved and promulgated form, the exemption may be granted to any sports facility, regardless of the form of ownership, public or private.<\/div>\n
<\/div>\n
Currently, local councils can grant exemptions from building tax for a series of buildings such as those with historical monument status, which are used for social purposes or by non-governmental and non-profit organizations, or even for cooperative societies that benefit from state aid.<\/div>\n
<\/div>\n
The amendment was promoted with the argument that, in the case of sports facilities owned by local authorities, when they are given for management to associations, foundations, or even companies owned by local authorities, tax authorities consider it an economic activity and levy building tax. In the adopted form, however, local councils can grant tax exemptions for any sports facility, as the amendment clearly specifies “regardless of the owner,” although the measure was invoked as necessary exclusively for sports facilities owned by local authorities. The exemption can, therefore, also be granted in the case of stadiums owned or taken into management, for economic purposes, by major football clubs, without any restriction regarding the ownership regime or the type of activity carried out in such a sports facility.<\/div>\n

Source: Profit<\/a><\/p>\n

Frequently Asked Questions<\/h3>\n

Which transport services benefit from the 5% VAT rate?<\/strong><\/p>\n

Passenger transport using historic steam trains, cable cars, gondolas, chairlifts, animal-drawn vehicles, and boats used for tourist or recreational purposes.<\/p>\n

Who is eligible for the property tax exemption on sports facilities?<\/strong><\/p>\n

Local councils can grant exemptions for any sports base or stadium, regardless of whether the owner is a public entity or a private organization.<\/p>\n

What other fiscal incentives were introduced for producers?<\/strong><\/p>\n

Romanian producers are now exempt from excise duties on apple and pear cider, as well as mead produced from honey.<\/p>\n","protected":false},"excerpt":{"rendered":"

The President has promulgated the amendments to the Fiscal Code through which tourist or recreational transport by boat, cable car, and historic trains benefits from 5% VAT. Passenger transport services by boat, cable car, historic trains, or carriages for tourist or recreational purposes will have a reduced VAT rate of 5%, similar to other tourism…<\/p>\n","protected":false},"author":0,"featured_media":67520,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2852],"tags":[],"thb-sponsors":[],"class_list":["post-120410","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hotels-restaurants"],"article_style_override":"","post-style":"","post_via":"","post-top-image":"https:\/\/rhn.ro\/wp-content\/uploads\/2019\/11\/hotelieri-2.jpg","_links":{"self":[{"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/posts\/120410","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/comments?post=120410"}],"version-history":[{"count":0,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/posts\/120410\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/media\/67520"}],"wp:attachment":[{"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/media?parent=120410"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/categories?post=120410"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/tags?post=120410"},{"taxonomy":"thb-sponsors","embeddable":true,"href":"https:\/\/rhn.ro\/en\/wp-json\/wp\/v2\/thb-sponsors?post=120410"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}