Additional tax for legal persons operating in the oil and gas sectors

MF order no. 5433/2023 regarding the establishment of legal persons that carry out activities in the oil and natural gas sectors according to art. 183 para. (1) from Law no. 227/2015 regarding the Fiscal Code, was published in the Official Gazette, Part I no. 1185 of December 28th, 2023. 

According to art. 183 of the Fiscal Code, an additional tax is established for legal persons that carry out activities in the oil and natural gas sectors.

This order refers to the legal persons that carry out such activities that are subject to the additional tax (enters into force on January 1st, 2024).

The legal persons that carry out activities in the oil and natural gas sectors are those that carry out activities, main or secondary, corresponding to the following NACE codes:

- 0610 – “Extraction of crude oil”;
- 0620 – “Extraction of natural gas”;
- 1920 – “Manufacturing of products obtained by oil refining”;
- 3522 – “Distribution of gaseous fuels, through pipelines”;
- 3523 – “Commercialization of gaseous fuels, through pipelines”;
- 4671 – “Wholesale of solid, liquid and gaseous fuels and derived products”;
- 4730 – “Retail trade of fuels for motor vehicles in specialized stores”;
- 4950 – “Pipeline transport”.
 

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