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Measure Name
Date when measure came into force
Increase in excise duties 2014/04/01
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Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language Accize pentru produse energetice şi energie electrică
Tax name in English Excise duties for energy products and electricity
Member State RO-Romania
Tax in force since 1993/07/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other
Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other
Social security contribution Employers
Employees
Other
 
Legal base

The 7th Title of the Fiscal Code, approved by Law no. 571/2003 with subsequent amendments and completions.
 
Who sets
The tax rate is set by



The tax base is set by



The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Romania.
 
Taxpayers
  • legal persons and natural persons authorized as authorized warehouse-keepers and registered consignees;
  • economic operators which import such products;
  • in the case of electricity and natural gas, the taxpayers are the economic operators that provide these products directly to the final beneficiaries;
  • in the case of coal, coke and lignite,  the taxpayers are the producers or the economic operators which carry out intra-Community acquisitions or import such products
 
Tax object and basis of assessment
  • leaded petrol
  • unleaded petrol
  • gas oil
  • heavy fuel oil
  • liquid petroleum gas
  • natural gas
  • kerosene
  • coal and coke
  • electric energy

The quantity of goods released for consumption in Romania.
 
Deductions, Allowances, Credits, Exemptions

Excisable products - General exemptions:

Excisable products are exempted from the payment of excises when intended for:

  • delivery in the context of consular or diplomatic relations;
  • international organizations recognized as such by the public authorities of Romania and by the members of these organizations, within the limits and under the conditions established by international conventions that establish the basis of these organizations or by agreements concluded at the level of the state or the government;
  • the armed forces belonging to any state that is a member of the North Atlantic Treaty Organization, with the exception of the armed forces of Romania, as well as, for the civilian staff accompanying them or for the supplying their messes or canteens;
  • consumption under the provisions of an agreement with non-member states or international organizations providing that this agreement is allowed or authorized regarding VAT exemption.

 

Energy products and electricity, are excepted from the payment of excises in the following situations:

  • the energy products used for any purposes other than as motor fuel or heating fuel;
  • the dual usage of the energy products;
  • the electricity used in principal for the purpose of chemical reduction in the electrolytic and metallurgical processes;
  • the electricity, when it represents more than 50% from the product cost;
  • the mineralogical processes.

 

Energy products and electricity, are exempted from the payment of excises in the following situations:

  • energy products delivered for use as motor fuel for any aircraft other than private recreational aircraft;
  • energy products delivered for use as motor fuel for navigation in community waters and for navigation in inland waters, including fishing, other than navigation by private recreational vessel. The electricity generated at the board of the vessels is also exempt from the payment of excises;
  • energy products and electricity used for the production of electricity as well as the electricity used for maintaining the capacity to produce electricity;
  • energy products and electricity used for the combined production of electric power and thermal power;
  • energy products - natural gas, coal and solid fuels - used by the households and/or charity organizations;
  • motor fuels used for the purpose of production, development, testing and maintenance of aircrafts and ships;
  • motor fuels used for dragging operations in the navigable waters and ports;
  • energy products injected into a blast furnace or other industrial equipment for the purpose of chemical reduction, as an additive to coke used as the principal fuel;
  • energy products that enter Romania from a third country in the standard tank of a motor-vehicle and that are intended for use by such vehicle as motor fuel, as well as in special containers intended for the operation, during transportation, of the systems equipping such containers;
  • any energy products that is removed from the state reserve or the mobilization reserve, being granted free of charge for purposes of humanitarian aid;
  • any energy products directly acquired from economic operators producers, importers or distributors, used as fuel for heating hospitals, sanatoriums, homes for the elderly, orphanages and other social assistance institutions, educational institutional or religious cult units;
  • energy products, if such products are made of one or more of the following products:
    • products within CN codes 1507 up to 1518 inclusively;
    • products within CN codes 3824 90 55 and 3824 90 80 up to 3824 90 99 for their components produced of biomass;
    • products within CN codes 2207 20 00 and 2905 11 00 that are not of synthetic origin;
    • products obtained from biomass, including products within CN codes 4401 and 4402;
  • electricity generated by renewable energy sources;
  • electricity obtained by electric batteries, mobile power generating sets, electric equipment installed on vehicles of any type, direct current stationary power sources, energy equipment placed in the territorial sea that are not connected to the electric network and power sources with an active installed power below 250 KW;
  • products within CN code 2705 used for heating purposes.
 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 2,327.27
Unleaded 2,035.40
Gas oil
  per 1,000 litres
Propellant use 1,897.08
Industrial/Commercial use 1,897.08
Heating - Business use 1,897.08
Heating - Non-business use 1,897.08
Kerosene
  per 1,000 litres
Propellant use 2,112.73
Industrial/Commercial use 2,112.73
Heating - Business use 1,781.07
Heating - Non-business use 1,781.07
Heavy fuel oil
  per 1,000 kg
Heating - Business use 71.07
Heating - Non-business use 71.07
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 607.70
Industrial/Commercial use 607.70
Heating - Business use 537.76
Heating - Non-business use 0.00
Natural Gas
  per gigajoule
Propellant use 12.32
Industrial/Commercial use 12.32
Heating - Business use 0.81
Heating - Non-business use 1.52
Coal
  per gigajoule per 1,000 kg
Heating - Business use 0.71
Heating - Non-business use 1.42
Coke
  per gigajoule per 1,000 kg
Heating - Business use 0.71
Heating - Non-business use 1.42
Lignite
  per gigajoule per 1,000 kg
Heating - Business use 0.71
Heating - Non-business use 1.42
Electricity
  per MWh
Business use 2.37
Non-business use 4.74

Comments

In Romania, the level of excise duty is laid down in lei/UM and the euro exchange rate is 4.4093 lei and it is published in EU Official Journal no.2014/C/344/03 dated 02.10.2014
 
Tax due date

General term of payment for the goods subject to harmonized excise duties:

  • excises are to be paid to the state budget until 25th (inclusive) of the month that follows the month in which the excise becomes chargeable.

 

By way of derogation from the standard term of payment:

  • in the case of the import of an excisable product that is not placed under an excise duty suspension arrangement - the moment of payment of the excise is the moment of the registration of the customs import declaration;
  • in case of energy products, it is provided that the delivery of this products from the tax warehouses or from the location where they have been received by the registered consignee shall be carried out at the time when the supplier holds the payment document that certifies the transfer to the state budget of the value of excise duties related to the quantity to be invoiced;
  • in the case of natural gas and electricity provided to the final beneficiaries - the excise payment is made until the 25th of the month that follows the month in which the quantity was invoiced.
 
Tax collector

The state budget.
 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d2122ca+d214ac+d214ah

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 2,260.87 EUR 1.69
2011 2,247.55 EUR 1.69
2010 2,235.41 EUR 1.76
2009 1,905.35 EUR 1.58
2008 1,968.66 EUR 1.38
2007 2,078.37 EUR 1.66
2006 1,664.27 EUR 1.69
2005 1,445.41 EUR 1.80
2004 1,161.37 EUR 1.89
2003 935.05 EUR 1.77
2002 481.77 EUR 0.99
2001 451.70 EUR 0.99
2000 977.01 EUR 2.40

Comments