According to GEO no. 123/2024, starting from January 1, 2025, the level of excise tax on beer will be that provided in annex no. 1 of the Fiscal Code, respectively for the year 2025 of 4.82 lei per unit of measure hl/1 degree Plato, and for the year 2026 of 5.06 lei per unit of measure hl/1 degree Plato.
Starting from January 1, 2024, during the first 36 months of validity of the authorization, the delivery from fiscal warehouses of excise goods such as: sparkling wines, fermented beverages (except still fermented beverages, cider and mead), other than beer and wine, intermediate drinks, ethyl alcohol, gasoline, diesel, kerosene and LPG can only be done with the possession of the excise duty payment document related to the budget state. In the case of authorized warehouses, starting from January 1, 2024, the date from which the 36-month term runs is the entry into force of GEO no. 123/2024.
In the case of non-harmonised excise duties, legislative updates have been brought regarding the production of products containing tobacco, intended for inhalation without burning, with tariff classification NC 2404 11 00, including those contained in supplies delivered together with electronic cigarettes and other personal electric vaporization devices similar from NC code 8543 40 00, obtained in fiscal warehouses in Romania.
Thus, fiscal warehouses for the production of processed tobacco will be authorized as production fiscal warehouses and certain legislative provisions relating to processed tobacco will be applicable at the same time in terms of aspects related to, for example, the warehousing regime, the liability and the payer of excise duties, payment / declaration of excise duties to the state budget or movement of excisable products.
