In the Official Gazette (Part I) no. 508 of 9 June 2023 was published the Government Decision (HG) no. 523/2023 on the establishment of a state aid scheme for the reduction of excise duty on diesel used in aquaculture.
The state aid scheme applies throughout Romania.
Beneficiaries of the scheme are small and medium-sized enterprises active in aquaculture, namely:
a) authorized natural persons, sole proprietorships and family businesses, established according to the provisions of Government Emergency Ordinance no. 44/2008 on the conduct of economic activities by authorized natural persons, sole proprietorships and family businesses, approved with amendments and additions by Law no. 182/2016, with subsequent amendments and additions;
b) legal persons.
The state aid scheme does not apply to the beneficiaries mentioned if they are in one of the following situations:
a) are enterprises in difficulty, as defined in Article 2 letter (e);
b) they are undertakings which are subject to an outstanding recovery order following a previous Commission decision declaring an aid illegal or incompatible with the internal market;
c) are undertakings which are not eligible for support from the European Maritime, Fisheries and Aquaculture Fund for the reasons set out in Article 11 of Regulation (EU) 2021/1139 of the European Parliament and of the Council of 7 July 2021 establishing the European Maritime, Fisheries and Aquaculture Fund and amending Regulation (EU) 2017/1004.
The approved State aid scheme consists of a reduction in excise duty, which is granted in the form of a reimbursement, i.e. the difference between the standard excise duty rate, set at the level provided for in No. 12 of Annex No. 1 to Title VIII “Excise duties and other special taxes” of Law No. 227/2015 on the Fiscal Code, as amended and supplemented, and the reduced rate of excise duty, in accordance with the provisions of Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity – Table B of Annex I, expressed as the equivalent in RON/1,000 litres of the value of 21 euro/1,000 litres.
For the year 2023, the reduced excise duty rate for diesel is 103.9059 lei/1,000 litres and represents the conversion from euro into lei of the minimum tax rate of 21 euro/1,000 litres, calculated at the euro exchange rate on 3 October 2022.
Also for the year 2023, the difference between the excise tax rate of 1,632.81 lei/1,000 litres, established according to Article IV paragraph (4) of Government Ordinance no. 16/2022 for the amendment and completion of Law no. 227/2015 on the Tax Code, repeal of some normative acts and other financial-fiscal measures, approved with amendments and additions by Law no. 370/2022, and the reduced excise tax rate provided for in paragraph (2) is in the unit amount of 1.51804 lei/litre and is granted as state aid in the form of reimbursement.
If, in the period 2024-2025, the above excise duty rate falls below the rate obtained by converting the rate of 21 euro/1,000 litres into lei, using the leu/euro exchange rate published in the Official Journal of the European Union on the first working day of October of the previous year, the reimbursement shall be made by the difference between the standard excise duty rate and the rate obtained as a result of this conversion.
If the quantities of diesel for which payments are requested under the State aid scheme exceed the quantities specified in Annex 1 of Government Decision 523/2023, the amount of payments shall be reduced proportionally.
Extract (Annex no.1 – Maximum annual quantities of diesel for which State aid in the form of reimbursement is granted):
Specifications | Maximum annual quantities of diesel |
(thousand litres) | |
Activities in aquaculture | |
Specify works | Maximum specific quantity/(UM) |
1. transport of fish material (juveniles at various stages of development, fingerlings, broodstock, food fish), feed, raw materials and materials within the farm | 7 litres/hour operation |
2. work on the fish tank (discing, weaning, mowing of green mass), cleaning | 17 litres/ha |
3. maintenance work on dams, canals | 25 litres/hour operation |
4. water pumping with motor pumps | 5 litres/hour operation |
5. transport of fish material (juveniles at various stages of development, fry, broodstock, fish for consumption) outside the farm by own car | 15 litres/100 km |
The competent authorities responsible for the implementation of the state aid scheme are the county agricultural directorates and the National Agency for Fisheries and Aquaculture, hereinafter referred to as ANPA, through the central structure and the regional services/Directia for Maritime Policies and Inspections Constanta.
It is important to note that, in order to access the state aid scheme, the beneficiaries mentioned above must cumulatively meet the following eligibility criteria:
- to be registered in the Register of Aquaculture Units, hereinafter referred to as RUA;
- to provide statistical data to ANPA on the areas and production achieved, in accordance with the activities provided for in the statistical programmes and European legal acts in the field of fisheries;
- provide proof that they are not enterprises in difficulty.
Beneficiaries submit an application for prior approval for funding in December, for the following year, to the county directorates for agriculture in whose territorial area they operate.
By exception, for the year 2023, the application for prior approval for financing shall be submitted within 30 days of the date of entry into force of this Decision.
The application for prior consent for financing shall contain information on the areas of water surface, including the fish stocks they exploit and/or the works and activities in aquaculture that the beneficiaries carry out until the end of each calendar year corresponding to the application.
A copy of the aquaculture licence(s) shall be submitted together with the application for prior approval for funding.
Beneficiaries of the scheme purchase the necessary quantities of diesel, as agreed in advance for funding, and request invoices issued by suppliers on behalf of the beneficiaries.
Payment of State aid is requested on the basis of payment claims accompanied by the following documents:
a) copy of the identity documents and registration documents of the beneficiary of the prior consent;
b) supporting documents attesting to the aquaculture activities for which State aid is requested, i.e. daily activity report, work situation, daily activity sheet of the machinery/vehicles used, consumption receipts, goods accompanying notices, invoices, journey sheets, consumption limit sheet, feed sheet per pond, production reports;
c) centralised statement of the quantities of diesel used to obtain production in aquaculture for the period requested;
d) copy of the invoices for the purchase of diesel fuel issued by suppliers in the name of the applicants;
e) proof of treasury account.
The documents shall be submitted by the beneficiaries to the county directorates for agriculture that issued the preliminary agreements for financing, in the month following the period for which reimbursement is requested.
Responsibility for the legality and validity of the documents attached to the application for payment of State aid lies with the beneficiaries of this scheme and/or the authority which issued and/or certified these documents, as appropriate.
The period of application of the state aid scheme is from the date of entry into force of this decision, i.e. 9 June until 31.12.2025.
The state aid provided for in this Decision shall not be cumulated with any other type of de minimis aid in relation to the same eligible costs if such cumulation would lead to an aid intensity exceeding the amounts provided for in the state aid scheme.
Legal basis:
Government Decision (HG ) 523/2023 on the establishment of a State aid scheme for the reduction of excise duty on diesel used in aquaculture.