Legislative changes - Law 296/2023 on the VAT rate. and the delivery regime of new homes by developers for the year 2024

Law 296/2023 comes with changes for the real estate field, with application from January 1, 2024, regarding the amount of the VAT rate. for the purchase of new homes, but also new conditions for the delivery of new buildings by developers

The 9% rate applies only to natural persons.