Emergency Ordinance No. 123/2024: Fiscal Code Amendments on Beer Excise Duties

Emergency Ordinance No. 123/2024: Fiscal Code Amendments on Beer Excise Duties

Numărul 43, 30 oct. - 5 nov. 2024  »  Finance & Economics

Emergency ordinance no. 123/2024 for the amendment and completion of title VIII "Excise duties and other special taxes" from Law no. 227/2015 regarding the Fiscal Code was published in the Official Gazette, Part I no. 1070 of October 24th, 2024.

The main provisions:

➜ The excise duty established for beer is increased, according to the following graph:

  • starting with 1.01.2025 = 4.82 lei per unit of measure (hl/1 degree Plato)
  • starting with 1.01.2026 = 5.06 lei per unit of measure (hl/1 degree Plato)

➜ In the case of beer produced by independent producers whose annual production does not exceed 200,000 hl, the excise duty will be 2.65 lei per unit of measure from January 1st, 2025, and 2.78 lei per unit of measure from January 1st, 2026.

Excise duty level for beer (period 2024-2026):

 Crt. no. Name of the product or group of products U.M. Excise (lei/U.M.)
2024 2025 2026
Alcohol and alcoholic beverages
1 Beer, of which: hl/1 Plato degree 4,62 4,82 5,06

1.1. Beer produced by independent producers whose annual production does not exceed 200 thousand hl		 2,54 2,65 2,78"

➜ In the case of authorized warehouses, the obligation of advance payment of excise duties was introduced, starting with 1.01.2024, during the first 36 months of validity of the authorization.

➜ In order to avoid the risks of non-compliance with the payment of fiscal obligations regarding excise duties, the obligation of advance payment of excise duties was introduced. In the case of operators authorized between January 1st and October 24th, 2024, the new rule applies to operations carried out starting from October 24th, 2024, the date from which the 36-month period also runs.

(Copyright foto: 123RF Stock Photo)

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