Romania has published Order No. 4.634 of 29 December 2022 in the Official Gazette, which updates the types of agricultural supplies subject to the reduced VAT rate of 9%. This includes certain fertilizers; certain seeds and other agricultural products intended for sowing or planting, and certain pesticides. Further, the annex to the Order lists several types of services normally used in agricultural production that are subject to the 9% rate. Order No. 4.634 entered into force on 1 January 2…