Changes in the area of excise duties: GEO no. 123/2024
29 Oct 2024
The takeaway
Government Emergency Ordinance no. 123/2024 (GEO no. 123/2024) introduced some changes in the area of harmonised and non-harmonised excise duties.
In detail
According to GEO no. 123/2024, as of 1 January 2025, the excise duty level for beer will be as stipulated in Annex no. 1 of the Fiscal Code: RON 4.82 per measurement unit hl/1 degree Plato for the year 2025, and RON 5.06 per measurement unit hl/1 degree Plato for the year 2026.
As of 1 January 2024, during the first 36 months of the authorisation validity, deliveries from fiscal warehouses of excisable products such as sparkling wines, fermented beverages (except quiet fermented beverages, cider and mead) other than beer and wine, intermediate beverages, ethyl alcohol, gasoline, diesel, kerosene and liquefied petroleum gas can only be carried out with the possession of a document proving the payment of the related excise duties to the state budget. For authorised warehouse keepers, as of 1 January 2024, the date from which the 36-month period begins is the date of entry into force of GEO no. 123/2024.
In the case of non-harmonised excise duties, legislative provisions have been introduced regarding the production of products containing tobacco intended for inhalation without combustion classified under tariff heading NC 2404 11 00, including those contained in cartridges delivered along with electronic cigarettes and other similar personal electronic vaporiser devices under code NC 8543 40 00, obtained from fiscal warehouses in Romania.
Thus, fiscal warehouses for the production of processed tobacco will be authorised as production fiscal warehouses, and certain legislative provisions concerning processed tobacco will apply, addressing aspects such as the warehouse regime, tax liability and payer of excise duties, payment/declaration of excise duties to the state budget or the movement of excisable products.
Source: [Government Emergency Ordinance no. 123/2024 amending and supplementing Title VIII “Excise Duties and Other Special Taxes” of Law No. 227/2015 regarding the Fiscal Code, published in the Official Gazette no. 1070, dated 24 October 2024]
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