Supplies of drinking water and water for irrigation in agriculture are currently subject to the 9% reduced VAT rate. As of 1 January 2019, this rate will apply to supplies of water for irrigation in agriculture, water supply and sewerage services.
[Source: Law no. 175/13.07.2018 amending art. 291, para. 2 of Law no. 227/2015 regarding the Fiscal Code, published in Official Gazette no. 611/17.07.2018]