Indirect taxes - Excise duty (EU harmonised) - Alcoholic Beverages

    Generic part

    Excise duty - Alcoholic beverages (EU harmonised)
    Accize pentru alcool etilic şi băuturi alcoolice
    RO - Romania
    RON
    Date
    Year
    1993/07/01
    2019/01/01
    2019/01/31 16:17:07

    Contact information

    Administration

    Ministry of Public Finance
    Excise Duty Legislation Directorate

    Service

    Website

    E-mail

    Telephone

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    RO - Romania
    No Yes

    Taxpayers

    Who is liable for excise duty?

    • Authorised warehouse keeper
    • Importer
    • Producer
    • (Temporary) registered consignee
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Beer
    • Sparkling and non-sparkling wine
    • Fermented beverages other than wine or beer
    • Intermediate products
    • Ethyl alcohol
    • Other

    What is the basis of assessment?

    • Alcoholic strength by volume
    • Other

    Deductions, Allowances, Credits, Exemptions

    Rate(s) Structure

    Beer

    Standard Rate
    per °Plato
    CN 2203, CN 2206 (Actual alcoholic strength by vol. > 0.5%) VAT % Category range: From (>)… To (≤)
    Per hl Per °Plato (min. 0.748 EUR)
    3.4
    19 %
    Reduced Rate "Low alcohol" (<= 2.8%)
    Per hl Per °Alcohol VAT % Alcoholic strength range
    Reduced Rate "Independent small breweries" (yearly production <= 200,000 hl)
    per °Plato
    Per hl Per °Plato (>= 50% of standard rate) Hectolitre range VAT % Category range: From (>)… To (≤)
    1.88
    19 %


    Wine

    Standard Rate
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    0
    19 %
    Sparkling
    48.87
    19 %


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    Sparkling


    Fermented beverages other than wine and beer

    Standard Rate
    Per hl (min. 0 EUR) VAT %
    Still
    409.34
    19 %
    0
    19 %
    Sparkling
    48.87
    19 %
    0
    19 %


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT %
    Still
    Sparkling


    Intermediate products

    Standard Rate
    Per hl (min. 45 EUR) VAT %
    Still
    409.34
    19 %
    Sparkling
    409.34
    19 %


    Reduced rate (<= 15% vol.)
    per hl (>= 60% of standard rate and >= rates on still wines) VAT %
    Still
    Sparkling


    Ethyl alcohol

    Standard Rate
    Per hl (min. 550 EUR or 1,000 EUR per hl of pure alcohol) VAT %
    3,411.15
    19 %


    Reduced Rate - Low strength spirits, particular regions, etc.
    Per hl VAT %
    1,705.57
    19 %


    Reduced Rate - "Small distilleries" (yearly production <= 10hl of pure alcohol)
    Per hl (>= 50% of standard rate) VAT %
    1,705.57
    19 %


    National Taxes

    Tax due date

    When is the excise duty chargeable?

    • Upon release for consumption
    • Absence of goods subject to excise duties
    • Other
    Release for consumption shall also be the possession for commercial purposes by a person of excise goods which were released for consumption in another Member State and for which the excise duty was not levied in Romania.

    When is the excise declaration due?

    The excise duty statements shall be submitted monthly, whether the excise duty is due or not for that month, as it follows:
    - until the 25th, inclusively, of the month following the month to which the statement refers.
    - within 5 calendar days from the date of the release for consumption (e.g.: the production of excise goods outside an excise duty suspensive arrangement/using a product which is exempted from excise duty, in a different manner that is not in accordance with that exemption).

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other
    - general rule: until the 25th, inclusively, of the month following the one when the excise duties become chargeable;
    - import: the moment of registration of the customs import declaration.
    (See "Edit")

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d2122c-c02 + d2122c-c08 + d214a-c04
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    1,216.9
    0.1417 %
    0.5703 %
    2016
    1,008.5
    0.1318 %
    0.5113 %
    2015
    1,179.2
    0.1655 %
    0.5909 %
    2014
    1,204.2
    0.1801 %
    0.6557 %
    2013
    1,214.8
    0.1912 %
    0.7 %
    2012
    1,155.6
    0.1946 %
    0.7006 %
    2011
    1,119.3
    0.2001 %
    0.7069 %
    2010
    1,110.3
    0.2102 %
    0.7959 %
    2009
    1,024.3
    0.1946 %
    0.7649 %
    2008
    1,139.4
    0.2118 %
    0.7879 %
    2007
    1,058.8
    0.2468 %
    0.8764 %
    2006
    1,002.2
    0.2888 %
    1.0172 %
    2005
    866.4
    0.2983 %
    1.0759 %
    2004
    703.4
    0.2828 %
    1.0388 %
    2003
    603.9
    0.3038 %
    1.1025 %
    2002
    345.9
    0.2266 %
    0.8092 %
    2001
    233.4
    0.1972 %
    0.6919 %

    Footnotes