Taxpayers

Who is liable for excise duty?

• Authorised warehouse keeper
• Importer
• Producer
• (Registered) traders
• Person who releases for consumption
• Other

Tax object and basis of assessment

What are the taxable objects?

What is the basis of assessment?

Rate(s) Structure

Product Minimum Rate Vat % +/-
Petrol National currency per 1,000 litres
Leaded 421.00 EUR
2,339.68
19 %
Unlead 359.00 EUR
2,038.62
19 %
Gas oil National currency per 1,000 litres
Propellant 330.00 EUR
1,895.94
19 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
99.498
19 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
1,895.94
Article 8(2)(b): stationary motors 21.00 EUR
1,895.94
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
1,895.94
Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway 21.00 EUR
1,895.94
Heating fuel for business use 21.00 EUR
1,895.94
19 %
Heating fuel for non-business use 21.00 EUR
1,895.94
19 %
Article 15(1)(e): reduced rate applied for railways -
1,895.94
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances -
1,895.94
Article 7(2): commercial gas oil used as propellant -
1,712.32
19 %
Kerosene National currency per 1,000 litres
Propellant 330.00 EUR
2,179.28
19 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 21.00 EUR
2,179.28
19 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
2,179.28
19 %
Article 8(2)(b): stationary motors 21.00 EUR
2,179.28
19 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 21.00 EUR
2,179.28
19 %
Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway 21.00 EUR
2,179.28
19 %
Heating fuel for business use 21.00 EUR
1,837.17
19 %
Heating fuel for non-business use 21.00 EUR
1,837.17
19 %
Heavy fuel oil National currency per 1,000 kilos
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
73.31
19 %
Heating fuel for business use 15.00 EUR
73.31
19 %
Heating fuel for non-business use 15.00 EUR
73.31
19 %
LPG National currency per 1,000 kilos
Propellant 125.00 EUR
626.84
19 %
If Article 15(1)(i) is used for LPG - used as propellant -
626.84
19 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 41.00 EUR
626.84
19 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
626.84
19 %
Article 8(2)(b): stationary motors 41.00 EUR
626.84
19 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 41.00 EUR
626.84
19 %
Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway 41.00 EUR
626.84
19 %
Heating fuel for business use 0.00 EUR
554.7
19 %
Heating fuel for non-business use 0.00 EUR
554.7
19 %
0
19 %
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances 125.00 EUR
626.84
19 %
Natural Gas National currency per gigajoule
Propellant 2.60 EUR
12.71
19 %
If Article 15(1)(i) is used for natural gas used as propellant -
12.71
19 %
Article 8(2)(a): motor fuel for agricultural, horticultural or piscicultural works, and in forestry 0.30 EUR
12.71
19 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
12.71
19 %
Article 5: differentiated rates for local public passenger transport (including taxis), waste collection, armed forces and public administration, disabled people, ambulances -
12.71
19 %
Article 8(2)(b): stationary motors 0.30 EUR
12.71
19 %
Article 8(2)(c): plant and machinery used in construction, civil engineering and public works 0.30 EUR
12.71
19 %
Article 8(2)(d): vehicles intended for use off the public roadway or which have not been granted authorisation for use mainly on the public roadway 0.30 EUR
12.71
19 %
Heating fuel for business use 0.15 EUR
0.84
19 %
Heating fuel for non-business use 0.30 EUR
1.57
19 %
Coal and Coke National currency per gigajoule
Heating fuel for business use 0.15 EUR
0.73
19 %
Heating fuel for non-business use 0.30 EUR
1.46
19 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
0.73
19 %
Article 15(1)(e): reduced rate applied for railways -
0.73
19 %
Electricity National currency per MWh
For business use 0.50 EUR
2.44
19 %
For non-business use 1.00 EUR
4.89
19 %
If Article 15(3) is used for agricultural, horticultural or piscicultural works, and in forestry -
2.44
19 %
Article 15(1)(e): reduced rate applied for railways -
2.44
19 %
Article 15(1)(e): reduced rate applied for metro, tram and trolley bus -
2.44
19 %

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 are 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/excepted 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 "General comments")