Emergency Ordinance no. 68/2025 | TaxFlash
We inform you that in the Official Gazette no. 1132 of December 8, 2025, the Emergency Ordinance no. 68/2025 was published. This ordinance amends and supplements Title VIII "Excise duties and other special taxes" of Law no. 227/2015 on the Fiscal Code and other fiscal measures. It mainly covers excise duties on tobacco and wine, introduces mandatory marking for new tobacco products, and temporarily suspends certain tax penalties.
Key provisions:
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Still wines produced by small independent producers:
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Excise duty becomes payable on marketing (supplies to tax warehouses are not considered release for consumption).
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For the period August 1 – December 15, 2025, payment of the excise duty is postponed until January 25, 2026.
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Cigarettes:
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Releases for consumption before the excise duty increase are limited (maximum +10% compared to the average of the last 12 months).
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Non-harmonized tobacco products (chewing tobacco, snuff, tobacco products for inhalation without combustion):
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Stamp marking becomes mandatory.
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New excise duties and authorization rules are established.
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Clear rules are introduced for the occasional transport of these products by individuals and for personal use limits.
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Products exceeding personal use limits are considered commercial and are taxed in Romania.
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An Electronic Register of Sanctions for excise-related offences will be established.
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Penalties for tax receipts without QR code and complete data are suspended until November 1, 2026.
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New tobacco products manufactured/imported into the EU before May 20, 2024 may be sold temporarily without marking until May 20, 2026.