31 December 2018 is the new date when wholesale non-warehousing certificates become invalid

Romanian

In brief

By Order no. 2761/7 November 2018 of ANAF President, the deadline allowed for economic operators currently holding certificates without storage to sell and distribute energy products or to sell and distribute alcoholic beverages and / or manufactured tobacco in the wholesale system to file a new registration application and the related documents with the competent customs authority has changed.

In detail

According to Order no. 2761/7 November 2018 amending Order no. 1960/2018 of ANAF President, economic operators currently holding certificates for wholesale non-warehousing trading and distribution of energy products or alcoholic beverages and / or manufactured tobacco may file, by 31 December 2018 inclusive, with the competent customs authority a new application and the related documents, in order to obtain a new certificate in compliance with the new conditions.

Economic operators that meet the above deadline may carry out their operations until their application is processed, but no later than 30 days from the filing date.

For economic operators holding wholesale certificates without storage for energy products or alcoholic beverages and / or manufactured tobacco that have already filed a new registration application before the entry into force of this order, the current certificates will stay valid until the new application is processed, but no later than 31 December 2018.

[Source: Order no. 2761/7 November 2018 regarding the amendments to President of the National Agency for Fiscal Administration Order no. 1960/2018 regarding the amendments to President of the National Agency for Fiscal Administration Order no. 1849/2016 for the approval of the procedure for registration of economic operators which wholesale or retail energy products - gasoline, diesel, light oil, liquefied petroleum gas and biofuels, the approval of the template and the content of some forms, and the amendment of President of the National Agency for Fiscal Administration Order no. 1850/2016 for the approval of the Procedure for registering the activity of distribution and wholesale trading in alcoholic beverages and / or processed tobacco, as well as for the approval of the template and content of certain forms published in Official Gazette no. 700 of 10 August 2018]

The takeaway

Economic operators holding wholesale certificates without storage for energy products or alcoholic beverages and / or manufactured tobacco have to file, by 31 December 2018, with the competent customs authority an application to obtain a new certificate in accordance with the new conditions, including the requirement to have storage facilities.Economic operators having filed an application before the entry into force of this order may carry out their operations until their application is processed, but no later than 31 December 2018. Economic operators that will file an application after the entry into force of this order may carry out their operations until their application is processed, but not later than 30 days from the filing date.

© [2018] [ PricewaterhouseCoopers Tax Advisors & Accountants S.R.L ]. All rights reserved. PwC and PricewaterhouseCoopers refer to the PwC network and/or one or more of its member firms, each of which is a separate legal entity. Please see www.pwc.com/structure for further details. This publication has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this publication without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this publication, and, to the extent permitted by law, PwC does not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. At PwC, our purpose is to build trust in society and solve important problems. PwC is a network of firms in 158 countries with more than 236,000 people who are committed to delivering quality in assurance, advisory and tax services. Find out more and tell us what matters to you by visiting us at www.pwc.ro.