Navigation path


Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Accize pentru alcool etilic şi băuturi alcoolice
Tax name in English Excise duties for ethyl alcohol and alcoholic beverages
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 Law no. 571/2003 regarding the Fiscal Code, 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, registered consignees and tax representatives;
  • economic operators which are importers.
 
Tax object and basis of assessment
  • beer
  • wines
  • fermented beverages other than beer and wines
  • intermediate products
  • ethyl alcohol

 

The basis of assessment is 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 excise duties 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.

 

Ethyl alcohol and other alcoholic products- Exemptions:

Ethyl alcohol and other alcoholic products are exempted from the payment of excises if they are:

  • completely denatured according to legal prescriptions;
  • denatured and used for the production of products that are not intended for human consumption;
  • used for the production of vinegar with the CN code 2209;
  • used for the production of medicines;
  • used for the production of alimentary flavors destined for the preparation of aliments or non-alcoholic beverages that have a concentration not more than 1.2% in volume;
  • used for medical purposes in hospitals and pharmacies;
  • used directly or as a component of semi-finished products for the production of aliments with or without cream, provided that in each case the alcohol concentration does not exceed 8.5 liters of pure alcohol per 100 kilograms of product that enters into compositions of chocolate and 5 liters of pure alcohol per 100 kilograms of product that enters into the composition of other products;
  • used in a manufacturing process provided that the final product does not contain alcohol;
  • used as samples for analysis, for necessary production tests, or for scientific purposes.
 
Rate(s) Structure
Beer
Standard rate
(in national currency)
Reduced rate
(in national currency)
  "low alcohol" "independent small breweries"
per hl
per °Plato
per hl
per °alcohol
per hl
per °alcohol
per hl
per °Plato
per hl
per °alcohol

Wine
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Fermented beverages other than wine and beer
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Intermediate products
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Ethyl alcohol
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still

Reduced rates (general comments):

  • Beer: Low alcohol: not exceeding 2.8%, Independent small breweries: yearly production limited to 200,000 hl
  • Wine: <= 8,5% vol.
  • Fermented beverages other than wine and beer: <= 8.5% vol.
  • Intermediate products: <= 15% vol.
  • Ethyl alcohol: yearly production limited to 10 hl of pure alcohol
Comments

Reduced rates(general comments):

Beer: Independent small breweries: yearly production limited to 200,000 hl

Ethyl alcohol: ethil alcohol produced by small distilleries is yearly production limited to 10 hl of pure alcohol.

 
Tax due date

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

  • excise duties are to be paid to the state budget until the date of 25th inclusive of the month that follows the month in which the excise duty became 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 a duty suspension arrangement - the moment of payment of the excise duties is the moment of the registration of the customs import declaration.
 
Tax collector

The state budget.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d2122cb+d2122ch+d214ad

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 259.14 EUR 0.19
2011 264.04 EUR 0.20
2010 263.59 EUR 0.21
2009 241.59 EUR 0.20
2008 309.40 EUR 0.22
2007 317.45 EUR 0.25
2006 284.25 EUR 0.29
2005 239.28 EUR 0.30
2004 173.64 EUR 0.28
2003 160.82 EUR 0.30
2002 110.62 EUR 0.23
2001 89.76 EUR 0.20

Comments