Amendments to the procedure and conditions under which the authorization of fiscal warehouses brought by Order 259/2021 is performed

Local contact

EY Romania

7 Apr 2021
Subject Tax Alert
Jurisdictions Romania

On 26 February, Order no. 2482/2017 was amended by a new normative act that brings changes regarding the procedure and conditions under which the authorization of fiscal warehouses, registered recipients, registered shippers and authorized importers is performed, in the case of large taxpayers.

Among the most relevant changes are:

  • the authorization of the large taxpayers is carried out by the commission set up at the level of the Directorate-General for Large Taxpayers;
  • tax warehouses producing exclusively wine by small taxpayers, as well as the authorization of small distilleries, small independent breweries and registered recipients, small and medium taxpayers,  others than the large taxpayers, are authorized by territorial commissions to authorize operators of products subject to harmonized excise duties, set up at the level of structures territorial directorates of the regional directorates-general of public finances;
  • the handing over of the files and documents of the large taxpayers at the level of the regional directorates-general of public finances is carried out by them within 30 days of the change in the classification of the taxpayers concerned.

Regarding the taxpayers who are not in the category of large taxpayers, they come under the administration of the regional directorates-general of public finances and their subordinate structures, and the competence to authorize rests with the commissions at the level of the regional directorates-general of public finances.

For more details see the Official Gazette no. 197 of 26 February 2021.

The EY Team is available for additional information on the above.

 

Prepared by:

  • Daniela Neagoe ― Senior Manager, Indirect Tax
  • Ecaterina Boca ― Senior Consultant, Knowledge Management Department

For additional information, please contact:

  • Alex Milcev ― Tax & Law Leader Romania