The VAT rate and its filing mechanics
- Taxes and incentives
- Taxes: income tax, VAT and withholding
- Audited
VAT (Decree 27-92 and its amendments) carries a general rate of 12% on sales and services. It works through an input credit (VAT paid on purchases) set against output tax (VAT charged on sales), with a monthly return and payment to the tax authority (SAT). The 12% rate was checked against PwC in the 19 Aug 2026 audit.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- General VAT rate
- 12%
Sources
Related records
- The 25% corporate income tax under the profits regime
- Simplified Optional Income Regime (5% / 7%)
- Rates on capital income and capital gains
- Withholding taxes on non-residents without a permanent establishment
- Dividend taxation and the repealed stamp tax
- The Solidarity Tax (ISO): rate and computation base
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.