In the Official Gazette (Part I) No 956 of 30 September 2022 was published OUG 131/2022 on the amendment and completion of OUG 106/2022 to support the granting of price reductions on gasoline and diesel and to amend Article 18. of Government Emergency Ordinance No. 41/2022 for the establishment of the National System for monitoring road transport of goods with high fiscal risk RO e-Transport and for the repeal of Article XXVIII of Government Emergency Ordinance No. 130/2021 on some fiscal-budgetary measures, the extension of some deadlines, as well as for the amendment and completion of some normative acts.
Thus, according to the new provisions, during the period 1 October 2022-31 December 2022, economic operators who sell petrol and diesel to final customers – natural and legal persons, as well as to authorized economic operators who purchase fuels from depots and/or distribution stations for their own consumption or for resale and who grant a price reduction of 0.5 lei/liter, including VAT, on the selling price, benefit from the state budget of a compensation of 0.25 lei/liter, including VAT, related to the granted reduction. For fractions of a litre, the price reduction and compensation will be granted proportionally.
The selling price at the pump is shown excluding the trade discount. Specifically, the discount is applied at the cash register when the fuel is paid for.
As stated in OUG 106/2022, the initial measure applies from 1 July until 30 September 2022. According to the updated measure, half of the 0.5 money per litre reduction is borne by fuel traders and the other half by the state.
We underline that during the period of application of the present compensation scheme, the economic operators mentioned above, who sell petrol and diesel fuel through fuel distribution stations, will display on the totem (lighted panel at the entrance of the petrol station) the price including this price reduction, and in the management system and at the pump the sales price without the commercial reduction will be inscribed.
Previously, the legislation stipulated that the obligation applied to all economic operators “who sell petrol and diesel to final customers”, not just petrol stations.
According to OUG 131/2022, in the case of granting a price reduction, it will be shown separately on the fiscal documents related to sales, tax receipts, and/or invoices.
From 1 October 2022, supplies of motor fuels, petrol and diesel, made on the basis of vouchers for motor fuels, are exempted from the provisions of the previous paragraph. The price reduction will be granted by delivering an additional quantity of fuel corresponding to the value of the price reduction applicable to the respective deliveries, and the price reduction will be shown separately on the non-fiscal voucher.
According to the new regulations, the compensation of 0.25 lei/litre shall be established and individualized by the economic operators in a declaration whose model shall be approved by order of the President of the National Agency for Tax Administration.
The declaration shall be submitted to the competent tax authority of the National Tax Administration Agency by the 25th of the month following the month in which the reduction was granted and shall also represent the request for compensation.”
According to OUG 131, the resale of products purchased with the application of the reduction is prohibited, except for resale operations carried out by authorized economic operators, who hold registration certificates for wholesale distribution and marketing of energy products issued by the competent authority, according to art. 435 para. (3) of Law no. 227/2015 on the Fiscal Code.
Article 435, paragraph (3) of the Fiscal Code specifies that economic operators wishing to distribute and wholesale alcoholic beverages, processed tobacco and energy products – gasoline, diesel, kerosene, liquefied petroleum gas and biofuels – are obliged to register with the competent authority according to the provisions established by order of the President of the Romanian Customs Authority.
Please note that the resale of products purchased under the conditions of application of the above-mentioned reduction by final customers, individuals and legal entities, as well as by authorized economic operators who purchase fuels from warehouses and/or distribution stations for resale, with failure to comply with the above-mentioned obligations, constitutes an infringement and is sanctioned by the authorities provided for by Government Emergency Ordinance no. 84/2022, as follows:
- with a fine from 50.000 lei to 500.000 lei for contraventions committed by legal persons;
- with a fine from 5,500 lei to 11,000 lei for contraventions committed by natural persons.
Please note that OUG 131/2022 entered into force on the date of publication, i.e. 30 September, with the exception of the provisions on penalties, which enter into force 10 days after the date of publication.
Legal basis:
– Fiscal Code (approved by Law no. 227/2015, published in MO no. 688 of 10.09.2015), with subsequent amendments and additions;
– OUG 131/2022 regarding the amendment and completion of the Government Emergency Ordinance no. 106/2022 for supporting the granting of price reductions for gasoline and diesel and for amending article 18 of the Government’s Emergency Ordinance no. 41/2022 for the establishment of the National System for the monitoring of road transport of goods with high fiscal risk RO e-Transport and for the repeal of Article XXVIII of the Government’s Emergency Ordinance no. 130/2021 regarding some fiscal-budgetary measures, the extension of some terms, as well as for the modification and completion of some normative acts.