New amendments and additions to the methodological rules for the application of the Fiscal Code: GD no. 451/2024
13 May 2024
The takeaway
Government Decision no. 451/2024 amended and changed, in the field of VAT and excises, the methodological norms for the application of the Fiscal Code, as approved by Government Decision no. 1/2016.
In detail
The main changes to the Methodological Norms for the application of the Fiscal Code are:
In the VAT area
The provision regarding the deduction of VAT based on invoices issued in the name of a taxable person’s employees, who are working away from their usual place of work, has been repealed.
In the excise duties area
Paragraphs (7)–(14) from point 6 of the Methodological Norms have been repealed because they were taken over into the Fiscal Code and modified by Government Emergency Ordinance no. 115/2023.
The conditions for authorizing bioethanol in fiscal warehouses for the production of energy products have been established.
The details of procedure regarding the marking regime with fiscal stamps of non-harmonised excise products subject to marking (for example, products containing tobacco, intended for inhalation without burning) have also been established and implemented.
Appendices no. 33, 34, 41 and 44 have been updated from Title VIII of the Methodological Norms for the application of the Fiscal Code.
Source: [Government Decision no. 451 of 30 April 2024 for the changing and completing of the Methodological Norms for the application of Law no. 227/2015 regarding the Fiscal Code, approved by Government Decision no. 1/2016, published in the Official Gazette no. 410 dated 30 April 2024]
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