Law 216/2023 amending and supplementing Law 227/2015 on the Fiscal Code, published in the Official Gazette, Part I no. 633 of July 11th, 2023, entered into force on July 14th, 2023.
The main changes/completions to the Fiscal Code:
1. Regarding the reduced VAT rate (5%) for the delivery of firewood to natural persons
1.1 The reduced VAT rate (5%) is applied for the delivery of firewood to natural persons, in the form of trunks, stumps, sticks, branches or in similar forms, which fall under CN codes 4401 11 00 and 4401 12 00, and sawdust, waste and scrap wood agglomerated in the form of wood pellets, wood briquettes or in similar forms, which fall under CN codes 4401 31 00 and 4401 32 00; the delivery for use as heating fuel of sawdust, waste and non-agglomerated wood scraps, which fall under CN codes 4401 41 00 and 4401 49 00, carried out to natural persons as end users, based on an affidavit made available for the supplier;
