National Regulatory Authority for Energy (ANRE) Order no. 18/2019 details the methodology for calculating the annual monetary contribution payable by electric power, cogenerated electric and thermal energy, and natural gas licence holders.
Who has to pay the 2% contribution?
How much is the monetary contribution?
How is the 2% contribution paid?
The order stipulates two steps for payment of the monetary contribution due for year n: (1) licence holders have to submit to ANRE an estimate turnover statement for year n - 1, on the basis of which ANRE will issue an invoice (step 1 – estimate); (2) in year n + 1, once the year n actual turnover statement has been sent to ANRE, ANRE makes an adjustment based on the difference between the estimated and actual contribution due, then issues an invoice if appropriate (step 2 – adjustment).
How and when is the 2% contribution declared?
Step 1 – estimate
Step 2 – adjustment (actual)
Establishing the turnover – specific cases
a) For centralised market and balancing market operators, the turnover does not include the revenues from the sale of electric power / natural gas for the markets where the operator acts as a counterparty;
b) For electric power / natural gas suppliers / traders which act as intermediaries for the market with continuous double bargaining, turnover does not include revenues from their electric power / gas transactions;
c) For suppliers / traders, turnover does not include the cost of distribution, transport, storage, system services, centralised market management, cogeneration contribution and excise duty to final customers, or the purchase price of electric power or natural gas as cargo;
d) For natural gas suppliers which also act as producers, the turnover does not include the consideration for the oil charge;
e) For distribution operators, other than concessionaires, which also provide resale electric power to network users, the turnover does not include the costs incurred in connection with upstream network distribution services, transport services, centralised market management services, cogeneration contribution and billed excise duty to end-customers, nor the purchase of electricity as a commodity.
What are the consequences of non-compliance?
Failure to send or misrepresent the data after receiving ANRE’s request notifications constitutes a contravention in accordance with the provisions of art. 93 and 194 of the Law on Electricity and Natural Gas no. 123/2012, and sanctioned as follows:
(i) individuals: fine of RON 1,000 to RON 2,000;
(ii) legal persons: fine of RON 10,000 to RON 200,000.
(i) individuals: fine of RON 2,000 to RON 4,000;
(ii) legal persons: fine of RON 5,000 to RON 100,000.
ANRE’s Order 18/2019 details the calculation methodology, the obligations and deadlines related to the monetary contribution due by licence holders in the fields of electricity, electricity and heat in cogeneration, and natural gas.
Licence holders obliged to pay the 2% monetary contribution for the year 2019 have to submit to ANRE by 15 March 2019 the 2018 estimated turnover from activities covered by the licences held. Based on this information, ANRE calculates the monetary contribution and issues an invoice. The 2% monetary contribution due for 2019 is adjusted based on actual turnover figures and the final amount due is confirmed in 2020. Thus, within five days of the statutory deadline for submitting the annual financial statements to the tax administration authority, licence holders have to submit to ANRE the actual turnover together with the financial statements for the year 2019. The adjustment of the monetary contribution for 2019 will take place between June - December 2020 and consists in invoicing for the difference between the amount originally paid and the amount calculated based on the actual turnover for 2019. If this difference is negative, the resulting amount will be considered an advance payment of the contribution for 2020.
For holders of ANRE licences granted for the development of activities / services in the field of cogenerated electric and thermal energy (for the thermal energy component only), and for the thermal energy produced in a centralised system, the monetary contribution is set at 0.1% of the turnover from thermal energy activities covered by these licences in 2018, but not less than RON 3,125 (according to the provisions mentioned in Annex 2 of this Order).
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