In the Official Gazette, Part I no. 187 of 06 March 2023, Government Decision (HG) no.181/2023 was published for the amendment and completion of Title VIII “Excise and other special taxes” of the Methodological Norms for the application of Law no.227/2015 on the Fiscal Code, approved by Government Decision no.1/2016.
The main amendments to the Methodological Norms for the application of the Tax Code related to excise duties are:
- Changes regarding the documentation required for issuing certificates for qualified consignees and consignors:
Certified consignees and consignors, other than those established under the Companies Law, will attach to the requests for the granting of the certificates provided for each category, instead of the ascertaining certificate issued by the National Office of the Trade Register, from which the value of the share capital can be derived, the documents provided by the legislation specification by which they were established, from which the value of the affected patrimony can be derived and/or others similar, as provided in the respective specific legislation.
- Insertion of provisions on partial loss thresholds for manufactured tobacco:
For manufactured tobacco, the threshold of partial loss due to causes related to the nature of the products is 0% according to Article 1 of Commission Delegated Regulation (EU) 2022/1.636 of 5 July 2022.
- Amendments to the documentation required for the movement of excise goods under suspension of excise duty:
The movement of excise goods under suspension of excise duty from a place of dispatch in Romania shall be accompanied by a printed copy of the electronic administrative document or the unique administrative reference code, as appropriate.
The movement of excise goods which have been released for consumption on the territory of a Member State of the European Union and which are moved to the territory of Romania to be delivered in Romania for commercial purposes or for use in Romania, respectively from the territory of Romania to the territory of a Member State of the European Union shall be accompanied by the invoice and the simplified electronic administrative document.
- Changes to the guarantees to be provided by authorised warehousekeeper:
The guarantees established by the authorized warehousekeepers are submitted to the territorial fiscal authority within a maximum of 30 working days from the date when the authorization becomes valid. For the differences resulting from the update or execution of the established guarantee, authorized warehousekeepers, registered recipients, registered consignors, authorized importers and fiscal representatives are obliged, within a maximum of 30 working days from the date of the update or execution of the guarantee, as the case may be, to transmit to the authority territorial fiscal the document proving the creation/reintegration of the guarantee.
- Changes relating to tax warehouses:
In the sense of article 362, paragraph (1) of the Fiscal Code, in a fiscal warehouse, only excisable products belonging to one of the following product groups can be produced, transformed, held and stored under excise duty suspension regime:
a) alcohol and alcoholic beverages;
b) processed tobacco;
c) energy products.
In the fiscal production warehouse, it is allowed to receive, hold and store in excise duty suspension regime the excisable products used as raw material in the production process of excisable products and the excisable products resulting from the production activity for which the fiscal warehouse was authorized. In the fiscal warehouse for the storage of energy products, it is allowed to hold and store, under excise duty suspension, biofuels and biofuels provided for in point 113 paragraph (2), as well as additives used exclusively for mixing with heating fuels and traditional motor fuels.
- Excisable products received under excise duty suspension regime by the registered recipient are accompanied by the unique administrative reference code.
- Exemptions from the payment of excise duties provided for in article 395 paragraph (1) of the Fiscal Code are granted directly on the basis of the exemption certificate, as well as the form that must be used for the exemption certificate, as the case may be, if the beneficiary purchases the excisable products from a warehouse fiscal or from a registered sender. In the case of situations where the operations are exempt from VAT and the VAT and/or excise tax exemption certificate is used, it also ensures the application of the exemption from the payment of excise taxes.
- The intra-Community movement of fully denatured alcohol is accompanied by the simplified electronic administrative document provided for in article 416 of the Fiscal Code.
- Refund and remission of excise duties – provisions:
For alcoholic beverages and processed tobacco products withdrawn from the market under the conditions provided for in Article 400(2) of the Fiscal Code, excise duties may be refunded or remitted, as appropriate. Withdrawal from the market means the withdrawal from the economic circuit of products released for consumption with a view to their recycling, reconditioning or destruction.
- The movement of excise goods under suspension of excise duty from another Member State of the European Union to a consignee in Romania authorised to receive goods under suspension of excise duty shall be accompanied by the unique administrative reference code.
The movement of excise goods may be carried out under suspension of excise duties, according to Article 405 paragraph (1) and (2) of the Fiscal Code, only if it is covered by the electronic administrative document and is accompanied by the unique administrative reference code.
The proof of the movement of excise goods under suspension of excise duty is the export report issued by the territorial customs authority in Romania or, where appropriate, by the competent authority of the Member State of export, report drawn up on the basis of the information on the exit of the goods received from the customs office of exit or from the office where the formalities for the exit of the goods from the customs territory are carried out, provided for in Article 405 paragraph (1) and (2) of the Fiscal Code, certifying that the excise goods have left the territory of the European Union.
Legal basis:
-Methodological norms for the application of the Fiscal Code (approved by HG no. 1/2016).
-HG 181/2023 for the amendment and completion of title VIII “Excise duties and other special taxes” of the methodological norms for the application of Law no. 227/2015 regarding the Fiscal Code, approved by Government Decision no. 1/2016