We hereby inform the business community and other interested parties that the Law no. 3/2025 of May 21 is now in force and amends the no. 13 of Article 9 of the Value Added Tax Code (hereinafter “VAT”), approved by Law no. 32/2007 of December 31, as subsequently amended and republished.

With this amendment, the VAT exemption on the following operations, whether they are transfers of goods or provision of services, are extended until December 31, 2025;

• sale of sugar;
• transmission of raw materials, intermediate products, parts, equipment, and components conducted by the national sugar industry;
• transmission of edible oils and soaps;
• transmission of goods resulting from the industrial activity of producing cooking oil and soaps conducted by factories;
• transmission of goods to be used as raw materials in the oil and soap industry, referred to in the Customs Tariff and mentioned at Annex II, which is part of the VAT Code;
• the transmission of goods and the provision of services carried out within the scope of agricultural activity for sugarcane production intended for the industry.

This amendment started to be in force on May 21 of this year, the date of its publication.