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See more content about compliance in Romania:

* VAT compliance in Romania
* VAT rates on products and services in Romania
* INTRASTAT compliance in Romania

See more content about excise duties :

1- Definition of “Alcoholic Beverages
2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT

3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.5- Monopoly
3.6- Packaging wastes compliance

Legal framework

European framework :
Directive 2008/118/CE (in force until 2023)
Directive 2020/262/CE (fully in force from 2023)

National transposition:
Accize pentru alcool etilic şi băuturi alcoolice, is in force since 01/07/1993 in Romania.
Excise duties for alcoholic beverages, in Romania, fall under :
See “General comments” field.
(*) Up to date until : 1/1/2020 ( last checked on 2/4/2020 8:42:29 AM)

The authority which benefits from excise duties incomes is :
• Central authority


Competent authority in Romania

Ministry of Public Finance
General directorate of Tax Code legislation and customs regulations
http://www.mfinante.gov.ro/accizetaxe.html?pagina=domenii

40 21 226 21 98

Collector of tax :
The state budget.

Area where the law applies :
Mainland RO – Romania

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

• Other

Tax due date and collecting Authority

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).

• 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”)

When the excise duty is payable

Special cases:

– on the working day immediately following the one when the excise duty statement has been submitted (e.g.:the production of excise good outside an excise duty suspensive arrangement)

– within 5 calendar days from the date of the release for consumption (e.g.:using a product which is exempt in a different manner that is not in accordance with that exemption)

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Romania?

• Beer

• Sparkling and non-sparkling wine

• Fermented beverages other than wine or beer

• Intermediate products

• Ethyl alcohol

 

What is the basis of assessment?

The basis of assessment for:

– beer is hl per Plato degree

– wine, fermented beverages other then wine and beer and intermediate products is per hl of product;

– ethyl alcohol is per hl of pure alcoho

 

Excise duties in Romania for beer

Standard rate for beer in Romania

0.743 EUR /hl/ ° PLATO (VAT applied is 19%)

Reduced Rate “Low alcohol” (<= 2.8%) for beer in Romania

not applicable

Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Romania

** not in application for distance selling purpose **

 

Excise duties in Romania for wine

 

STANDARD RATE

Standard rate for STILL wine in Romania

0 EUR /hl/ ° ALCOHOL (VAT applied is 19%)

Standard rate for SPARKLING wine in Romania

10.6775 EUR /hl/ ° ALCOHOL (VAT applied is 19%)

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Romania

not applicable

Reduced rate for SPARKLING wine in Romania

not applicable

 

Excise duties : Fermented beverages other than wine and beer in Romania

 

STANDARD RATE

Standard rate for STILL fermented products in Romania

89.4319 EUR /hl/ ° ALCOHOL (VAT applied is 19%) 0 EUR /hl/ ° ALCOHOL (VAT applied is 19%) cider and perry, hydromel

Standard rate for SPARKLING fermented products in Romania

10.6775 EUR /hl/ ° ALCOHOL (VAT applied is 19%) 0 EUR /hl/ ° ALCOHOL (VAT applied is 19%) cider and perry

 

REDUCED RATE

Reduced rate for STILL fermented products in Romania

not applicable

Reduced rate for SPARKLING fermented products in Romania

not applicable

 

Excise duties : Intermediate products in Romania

In Romania the level of excise duty is not established on basis of the product type (still or sparkling).

 

STANDARD RATE

Standard rate for STILL intermediate products in Romania

89.4319 EUR /hl/ ° ALCOHOL (VAT applied is 19%)

Standard rate for SPARKLING intermediate products in Romania

89.4319 EUR /hl/ ° ALCOHOL (VAT applied is 19%)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Romania

not applicable

Reduced rate for SPARKLING intermediate products in Romania

not applicable

Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Romania

STANDARD RATE

Standard rate for Ethyl alcohol in Romania

745.2548 EUR  /hl/ ° ALCOHOL (VAT applied is 19%)

Reduced Rate for Ethyl alcohol in Romania : Low strength spirits, particular regions, etc.

372.6274 EUR  /hl/ ° ALCOHOL (VAT applied is 19%) see art. 22 alin. (7) – Dir.92/83/CEE