Government Emergency Ordinance no. 13/2026 amending Government Emergency Ordinance no. 89/2025 and Law no. 227/2015 on the Fiscal Code

On 9 March 2026, Government Emergency Ordinance No. 13/2026 was published in the Official Gazette No. 181. The ordinance amends Government Emergency Ordinance No. 89/2025, as well as Law No. 227/2015 on the Fiscal Code, regarding the amendment and completion of certain fiscal budgetary regulations.

We have included below a selection of the main amendments brought by the GEO.

Changes in the field of excise duties 

• The definition of the wholesale trader of energy products has been updated to include the certified consignee as an entity from which such traders may purchase energy products.
• In addition to the previously allowed categories for energy products:
  • wholesalers traders holding storage facilities can now also sell to distributors;
  • distributors can also sell to other distributors.
• By amending the definitions of authorized importer, the obligation to obtain this authorization is limited only to excisable products provided in article 435 paragraph (3) Fiscal Code (alcoholic beverages, processed tobacco, and energy products - gasoline, diesel, kerosene, liquefied petroleum gas, fuel oil, and biofuels).
• By amending the definitions of registered exporter, the obligation to obtain this authorization is limited only to energy products provided in article 435 paragraph (3) Fiscal Code (energy products - gasoline, diesel, kerosene, liquefied petroleum gas, fuel oil, and biofuels).
• The criteria for fiscal risk assessment have been amended:
  • the criteria concerning economic operators that obtained authorisations within the last 12 months has been repealed;
  • the delay threshold for the submission of tax returns has been modified from 5 days to 15 days.
• Economic operators holding the status of authorised warehousekeepers are not required to obtain authorisation as registered exporters.
• Registered consignors have been added to the category of entities exempt from the obligation to obtain authorisation as authorised importers.
• The mandatory guarantee regime has been amended:
  • for wholesalers applying for an excise authorisation for wholesale trading of energy products — gasoline, diesel, kerosene and biofuels — whether with or without storage facilities, the requirement is a guarantee amounting to 2,500,000 RON, as well as holding fixed tangible assets of at least 2,500,000 RON;
  • for operators applying for wholesale authorisation for liquefied petroleum gas, fuel oil, alcoholic beverages and manufactured tobacco, the required guarantee is 250,000 RON.
• For economic operators distributing or trading wholesale/en detail fuel oil, as well as registered exporters and authorised importers of excise goods referred to in article 435 alin. (3) Fiscal Code, the previously established deadlines have been amended as follows:
  • the reauthorisation period of 1 March 2026 – 31 May 2026 has been replaced with a shorter deadline, namely 31 March – 30 April 2026;
  • operators that fail to submit their application within this period will no longer be permitted to carry out the relevant activities starting 1 May 2026, instead of 1 June as initially provided.
• A new requirement is introduced whereby small independent producers of still wine are required to obtain a wholesale authorisation if they sell excise goods that are not from their own production.
• The provisions concerning excise duties enter into force on 31 March 2026.

RO e-VAT

The provisions of the GEO No. 70/2024 concerning the pre‑filled RO e-VAT return have been repealed with respect to:

• the communication of the RO e‑VAT Compliance Notification and the entire related procedural flow;
• the selection of taxpayers for tax or anti‑fraud audits based on risk analysis.

We reiterate that at the beginning of 2026, it was eliminated the obligation for taxpayers to respond to the Compliance Notification and, consequently, the classification as high fiscal risk taxable persons due to failure to submit a response or submission of incomplete information.

Thus, the amendments introduced by GEO No. 70/2024 are aligned with the measures implemented at the beginning of 2026.

In this respect, ANAF will continue to generate the pre-filled VAT return so that this data will be made available to economic agents.

Fiscal Procedure Code

GEO No. 70/2024 also suspended, until December 31, 2026, the application of the provisions of the Fiscal Procedure Code regarding the periodic performance of risk analysis and the establishment and communication to taxpayers of their fiscal risk class or subclass.

What does this mean for you?

We recommend you take the new changes into consideration, as non-compliance may have a significant impact on the conduct of your company's activities.

The EY team is available for further details regarding the above.