New changes to the Methodological Norms for the application of the Fiscal Code: GD no. 571/2024

The takeaway 

Government Decision no. 571/2024 (HG no. 571/2024), which introduces changes to the Methodological Norms for the application of the Fiscal Code in the areas of VAT and excises area, was approved by Government Decision no. 1/2016.

In detail

We present below the changes to the Methodological Norms for the application of the Fiscal Code:

• In the VAT area

The contiguous area of ​​Romania and its exclusive economic area (as defined by Law no. 17/1990) are excluded from the territory of Romania from the VAT perspective in order to apply a unitary treatment from the taxation and customs perspectives for operations related to the activities of exploration and exploitation of natural mineral deposits in these areas. This implies the use of the same regime/documents for fiscal and customs purposes.

According to the Explanatory Note, these changes are consistent with the interpretation given by Commission Implementing Regulation (EU) 2019/1131 of 2 July 2019 establishing a customs instrument for the implementation of Article 14a of Regulation (EU) 2016/ 1036 of the European Parliament and of the Council and of Article 24a of Regulation (EU) 2016/1037 of the European Parliament and of the Council, as well as of the EU guidelines in this field.

• In the excise area 

The provisions of point 170 para. (1) from the Methodological Norms for the application of art. 444 para. (3) from Title VIII Fiscal Code have been modified by the introduction of the obligation on economic operators to be authorized by the territorial customs authority if they produce, acquire from other member states of the European Union or import nicotine products which do not contain tobacco, intended for oral consumption, presented in the form of powder or particles, marketed in portions packed in sachets, with tariff classification NC 2404 91 90.

The procedure for granting economic operator authorisation for products subject to non-harmonised excise duties has also been completed with the products provided for in art. 439 para. (2) lit. f) of the Fiscal Code from Title VIII ‘Excises and other special taxes’ and annex no. 45 provided by GD no. 571/2024.

Source: [Government Decision no. 571 for the changes 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. 504 dated 30 May 2024]