Amendments to the Fiscal Code and Fiscal Procedural Code

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6 September 2013

The Romanian Government published Ordinance no. 28/2013 on 30 August 2013 in order to amend the Fiscal Code and the regulation of fiscal measures (the "Ordinance").

Amendments to the Fiscal Code

I. Value Added Tax

  • New provisions regarding the definition of the categories of buyer-resellers of electricity applying the reverse charge mechanism have been introduced, namely:


    1. Taxable persons established in Romania authorised by ANRE as operators of the electricity market for transactions on the day-ahead and for the intra–day markets;
    2. Taxable persons established in Romania, cumulatively fulfilling the following conditions:

    • hold a valid ANRE-issued licence for supply of electricity;
    • the main activity regarding the acquisition of electricity is its resale, with negligible consumption for own purposes of the acquired electricity. Such taxable persons have to submit to the tax authorities, by 10 December each year, an own responsibility statement confirming the fulfilment of this condition.

  • In addition, the term negligible consumption of electricity for own purposes is defined as being the consumption of a maximum of 1% of the electricity acquired during the period January - November of each calendar year.

NB. Circular n0. 408436 was published on the Ministry of Finance website on 2 September 2013, bringing further clarification regarding the reverse charge mechanism applied for the sale of electricity and transfer of green certificates, as well as for the reduced rate applicable to bread and bakery products.

Entry into force: 1 September 2013


I. Value Added Tax

  • The scope of application of non-harmonised excise duties has been extended to engines with a capacity greater than 100 CP used for yachts and other vessels, as well as for boats for leisure;
  • For economic operators the excise duties related to the products newly subject to non-harmonised excise duties become chargeable and have to be paid as follows:
    - for products acquired intra-Community, the chargeability arises at the moment of reception of the goods, with payment due by the twenty-fifth of the month following that in which the chargeability occurred;
    - for products resulted from internal production, the chargeability arises at the moment of sale on the local market, with payment due by the twenty-fifth of the month following that in which the chargeability occurred;
    - for imported products, the excise duties become chargeable and has to be paid at the moment of release for free circulation.
  • The payment deadline of excise duty for coffee is no longer the next working day following the reception date of the products. It is now the twenty-fifth of the month following that in which the chargeability occurred.
  • The products newly subject to non-harmonised excise duties benefit from the same conditions regarding excise duty refund as those applicable for the other products which were already subject to non-harmonised excise duties.
  • The excise duties for vehicles, yachts and boats for leisure, as well as for engines with a capacity greater than 100 CP used for yachts and other vessels and boats for leisure are also due by individuals.

Entry into force: 1 September 2013


Amendments to the Fiscal Procedural Code

The Ordinance mentions that, as an exception, individuals can pay taxes and contributions related to income obtained from agricultural activities in cash to specialist departments of the administrative-territorial unit corresponding to their fiscal domicile, if there are no local National Tax Administration Agency territorial units.

[Source: Official Gazette of Romania no. 553/30.08.2013]

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