The government has adopted an Emergency Ordinance amending and supplementing Title VIII, “Excise Duties and Other Special Taxes” of Law No. 227/2015 on the Tax Code and Other Tax Measures, a normative act that, in order to reduce the practice of releasing cigarettes for mass consumption before the increase in excise duties, establishes a mechanism that limits releases for consumption by authorized warehouse keepers, registered consignees, authorized importers or certified consignees during the last three calendar months preceding the increase in excise duties.
According to a statement from the Executive, the new GEO also introduces penalties for non-compliance with the obligation regarding the maximum quantities that can be released for consumption in the last three calendar months before the increase in excise duties.
Another provision concerns the establishment of express regulations on the inclusion of small independent producers of still wines in the category of excise duty payers, establishing the moment of release for consumption that triggers the payment of excise duties to the state budget, and the obligation to pay excise duties as a result of the introduction by Law No. 141/2025 of an excise duty level for still wines. At the same time, a transitional provision is established regarding the deadline for the payment of excise duties for still wines sold by small independent producers, starting from August 1, 2025, the date on which the obligation to pay excise duties came into effect, until the entry into force of the new provisions.
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