Excise duties are special taxes levied directly or indirectly for consumption of the following products:

• alcohol and alcoholic beverages: beer, wines, fermented beverages other than beer and wines, intermediate products (still or sparkling fermented beverages), ethyl alcohol
• manufactured tobacco: cigarettes, cigars and cigarillos, smoking tobacco;
• energy products and electricity: fuel for engines, fuels for heating, natural gas, coal, coke and lignite.

Excise duty rate and calculation

The excise duty rate applicable as of 1 January of each year is that specified in Annex 1, as updated with the consumer price increase rate in the past 12 months, which is calculated in the month of September of the year preceding the application year. As an exception, the excise duty rate for cigarettes is applied as of 1 April of each year and is specified in Annex 1.

Excise duties are calculated in accordance with the detailed rules implementing the Fiscal Code.

Payment of excise duties to the State budget

In Romania, excise duties must be paid by the twenty-fifth day inclusive of the month following that in which excise duties become chargeable, except where another deadline for payment is expressly provided for. Excise duty payers must register with the competent authority.

Exceptions from payment of excise duties:

• For authorised electricity or natural gas suppliers, the deadline for payment of excise duties is by the twenty-fifth day inclusive of the month following that of invoicing to the final customer.
• For importation of a product subject to excise duty, which is not under a suspension regime, the excise duty is paid on registration of the customs import declaration.
• any person who is in one of the situations set out in Article 340(4) to (7) of the Fiscal Code must pay excise duties within 5 days of the date when they become chargeable;
• In the situations set out in Article 340(1)(b) and (c) of the Fiscal Code, the excise duty must be paid on the working day following that on which the excise declaration was filed.

All persons paying excise duties are responsible for calculating the correct amount and paying it to the State budget by the statutory deadline, and for submitting the excise declarations to the competent authority by the statutory deadline.

Exemptions from excise duties

• General exemptions
• Special exemptions
• Exemptions for ethyl alcohol and other alcoholic products
• Exemptions for manufactured tobacco
• Exemptions for energy products and electricity