Decision no. 181/2023 for the amendment and completion of title VIII „Excise duties and other special taxes” of the Methodological Norms for the application of Law no. 227/2015 regarding the Fiscal Code, approved by Government Decision no. 1/2016 was published in the Official Gazette no. 187 of March 6th, 2023.
The main changes to the Methodological Norms for the application of the Fiscal Code
1. Changes regarding the documentation required for the issuance of certificates for qualified consignees and consignors
Certified consignees and consignors, other than those established under the Law of Companies, will attach to the requests for the granting of the certificates provided for each category separately, instead of the confirmation of company details issued by the National Trade Register Office, from which the value of the share capital can be derived, the documents provided for by the legislation specific by which they were established from which the value of the affected patrimony and/or others similar result, as provided in the respective specific legislation.
2. The introduction of regulations regarding the partial loss threshold for processed tobacco
For processed tobacco, the threshold of partial loss, arising as a result of causes related to the nature of the products, is 0% according to art. 1 of Commission Delegated Regulation (EU) 2022/1636 of 5 July 2022.
3. Changes regarding the necessary documentation for the movement of excisable products under excise suspension regime
The movement of excisable products under excise suspension regime from a place of dispatch located on the territory of Romania is accompanied by a printed copy of the electronic administrative document or the unique administrative reference code, as the case may be.
The movement of excisable products that have been released for consumption on the territory of a member state of the European Union and that are moved to the territory of Romania to be delivered to Romania for commercial purposes or to be used in Romania, respectively from the territory of Romania to the territory of a member state of the European Union is accompanied by the invoice and the simplified electronic administrative document.
