According to a draft order of the Ministry of Finance, the rules for the application of the Tax Code will be amended by the Government, concerning the excise part.
It is recalled that the rules of the Tax Code were adjusted in September 2022, by HG 1106/2022. Thus, the Executive has also amended the excise part of the rules in the context of OG 4/2022.
In this context, the draft HG published by the Ministry of Finance in public consultation considers the following:
- introduction of provisions governing the threshold of partial loss, arising from product-related causes, in the case of manufactured tobacco, following Directive 262/2020;
- taking into account that Directive 262/2020 abolished paper documents in the case of movement of excise goods under suspension of excise duty and replaced them with electronic documents, the Fiscal Code having been amended in this respect by Government Order 4/2022, it is necessary to correlate the provisions of the methodological rules with the provisions of the Fiscal Code relating to the movement of excise goods under suspension of excise duty from a place of dispatch in Romania, as well as the provisions relating to the movement of excise goods which have been released for consumption on the territory of a Member State and which are moved to the territory of Romania to be delivered to Romania for commercial purposes or to be used in Romania, respectively from the territory of Romania to the territory of a Member State;
- modification of the provisions of the methodological rules regarding the updating/refund of the guarantee constituted by authorised warehouses, registered consignees, registered consignors, authorised importers and fiscal representatives in order to be in line with the provisions of Article 348 of the Fiscal Code;
- Implementing Regulation 282/2011 establishes the model of the VAT and/or excise exemption certificate on the basis of which the exemptions provided for in Article 395 paragraph 1 of the Fiscal Code are granted, and Regulation 1.637/2022 establishes the model of the certificate used only in the case of excise exemption. In order to harmonise with European legislation, it is proposed to amend the methodological rules in order to mention the use of both exemption certificates, as appropriate;
- in order to bring the provisions of the methodological rules in line with the provisions of the Tax Code on the remission of excise duties, following the OG 4/2022, it is proposed to introduce provisions on the situations in which excise duties may be remitted, as well as the procedure for remitting excise duties;
- it is proposed that an order of the Romanian Customs Authority should establish the procedure for verifying the data in the electronic administrative document with those in the export declaration;
- it is proposed to introduce provisions regulating the procedure to be followed in the case of movements of excise goods which have been released for consumption in the territory of a Member State and which are moved to the territory of another Member State to be delivered there for commercial purposes, respectively:
- monitoring of the movement through the computerised system (EMCS) by using the electronic simplified administrative document and the reception report, and if the computerised system is not available, the use of backup documents;
- establishing the regime applicable to the certified consignee (general rules, registration, obtaining the certificate, rejection of the application for registration, obligations, guarantee, revocation of the certificate);
- establishing the regime applicable to the certified consignor (general rules, registration, obtaining the certificate, rejection of the application for registration, obligations, revocation of the certificate);
- introduction of the notification obligation in the case where an authorised warehousekeeper acts as a registered consignee/certified consignor, a registered consignee acts as a registered consignee, or an authorised warehousekeeper who also holds a registered consignor’s authorisation and acts as a certified consignor;
- introduction of provisions on the marking by the certified consignee, the authorised warehousekeeper acting as certified consignee and the registered consignee acting as certified consignee of excise goods subject to marking which have already been released for consumption in other Member States, in order to align with the provisions of the Fiscal Code on the responsibility for marking introduced by OG 4/2022;
- modification of certain terms used in the methodological rules so that they are correlated with the terminology used in the Fiscal Code;
- updating certain annexes (Annex 33 – administrative accompanying document, Annex 34 – administrative accompanying document in the reserve procedure, Annex 35 – receipt report, Annex 41 – order note) and introducing new annexes (Annex 37^1 – application for the certificate of certified consignee, Annex 37^2 – application for granting the certificate of certified consignor, Annex 37^3 – notification on dispatch/purchase of excise goods as certified consignor/certified consignee according to Article 415 paragraph 6 and 7 of the Fiscal Code, Annex 37^4 – report of receipt).