Tax Flash No. 07/2013

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Decision 20/2013 amending and completing the Methodological Norms for the application of Title VII “Excise duties and other special duties” of the Fiscal Code was published in Official Gazette 48/2013

We hereby mention the main amendments and completions:

  • The Decision establishes the average quarterly outflows of excisable goods to be met for the functioning of storage fiscal warehouses, as well as the minimum share capital to be subscribed and paid by the authorized warehousekeepers for the storage of excisable goods.
  • Authorized warehousekeepers holding both production fiscal warehouses and storage fiscal warehouses are required to provide the minimum capital subscribed and paid required for the activity for which the amount is higher.
  • Provisions are brought regarding the minimum guarantee amount to be set by the authorized warehousekeepers for the storage of excisable goods, including the cases when authorized warehousekeepers store various categories of excisable goods.
  • The information to be included in the sworn statement regarding the storage capacity is listed.
  • The storage of goods made from biomass, used exclusively for mixing, and their blending with energy products under excise duties suspension regime, are allowed within a storage fiscal warehouse.
  • Certain amendments were brought regarding the conditions for granting the exemption from excises in the case of energy products used as fuel for navigation.
  • The authorised storage warehousekeepers are included among the persons who set retail prices for cigarettes. They may determine the price of the purchased cigarettes, except those for which the price is declared by the domestic producer.
  • Other relevant amendments refer to the following:
    • the storage of ethyl alcohol and alcoholic beverages in a fiscal warehouse;
    • marking of diesel fuel and kerosene for excise
    • duty exemption purposes;
    • documents to be submitted in order to reauthorize a fiscal warehouse;
    • exemptions granted for ethyl alcohol and other alcohol products.
  • The warehousekeepers holding fiscal warehouses exclusively intended for the supply of aircrafts with fuel and whose guarantee is less than the minimum guarantee, are required to prove the setting of the minimum guarantee, within 45 days from the enforcement of the present decision.

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