Tax Flash nr. 67
07 February 2022
In the Official Gazette no. 92 of 28.01.2022, Ordinance no. 4/2022 was published, for the amendment and completion of Law no. 227/2015 on the Fiscal Code, as well as for the extension of a term.
Through GO 4/2022, a series of amendments are made to the Fiscal Code, mainly regarding the excise regime, such as:
- The procedure for the movement of excise goods released for consumption in the territory of a Member State and moving to the territory of another Member State to be used there or delivered for commercial purposes is regulated.
- Several European directives regarding excise regime are transposed into national law.
- Establishment of an exemption from excise duty on ethyl alcohol in fruit, up to a limit of 50 liters per year, made and consumed by an individual, his family members or guests, provided that no sale takes place.
- New concepts are introduced, such as certified consignee, certified consignor, remittance and is redefined the fiscal and the authorized warehouse keeper.
- New provisions are introduced on exemptions from excise duty on ethyl alcohol and other alcoholic products and the means by which they may circulate between producers and their users.
- Changes are introduced regarding the distance selling of excisable products - from February 13, 2023.
- The concept of a small independent producer for beer, wines, fermented beverages, other than beer and wine, and intermediate products is defined.
- In the case of excisable products which have been released for consumption in a Member State and are moved to the territory of Romania for delivery to Romania for commercial purposes or for use in Romania, the person paying the excise duty which has become due is the certified consignee.
- New sanctions and contraventions are provided in case of non-compliance with the provisions regarding the movement of excisable products released for consumption.
- From 1st July 2022, certain exemptions from VAT and excise duty are introduced for operations carried out in connection with defense actions carried out under the common security and defense policy of the European Union, similar to VAT exemptions and excise duties for operations carried out in connection with actions NATO defense.
Extension of the restructuring of fiscal obligations (Government Ordinance no. 6/2019)
- The deadline for submitting the request for restructuring the budgetary obligations is extended until July 31, 2022, based on GO no. 6/2019 on the establishment of fiscal facilities (the previous deadline being January 31, 2022).