Changes to the Methodology Instructions on the application of Title VIII "Excise duties and other special taxes" of the Fiscal Code: GD no. 1.106/2022
14 Sep 2022
The takeaway
Government Decision (GD) no. 1.106/2022 makes amendments to the Methodology Instructions on the application of Title VIII "Excises and other special taxes" of the Fiscal Code, covering aspects such as the updating of the application of certain exemptions, the simplification and modernisation of the declaration method for certain declarations, and alignment with the legislative provisions regarding the competent authorities in matters of excise duties.
In detail
The main changes introduced through GD no. 1.106/2022 are:
- Updating the competent authority in the field of excise duties to align it with the new structures within the Romanian Customs Authority (AVR).
- Migration to online submission of certain excise duty declarations, such as the Declaration on retail prices of assortments of cigarettes and the Status of releases for consumption of cigarettes, cigarillos, fine-cut smoking tobacco, other smoking tobaccos.
- Operators carrying out operations with excisable products involving approvals, standardisations, calibrations etc. from the Romanian Bureau of Legal Metrology ("BRML") can also seek these from other BRML-approved laboratories.
- New rules are introduced on how to obtain excise duty exemptions for the production of flavours, and on their subsequent use for preparing foodstuffs and non-alcoholic beverages with a strength by volume not exceeding 1.2 %.
- Economic operators, holders of end-user authorisations, that procure energy products, coal and coke, used for the combined production of electricity and thermal power, from producers, importers, registered consignees and from other economic operators that purchase such products to be delivered to power plants or combined power and thermal power plants qualify for direct exemption from excise duties.
Source: [Government Decision no. 1.106/2022 amending and supplementing Title VIII "Excise duties and other special taxes" of the Methodology Instructions on the application of the Fiscal Code, approved by Government Decision no. 1/2016, published in the Official Gazette no. 887 dated 9 September 2022]
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