New legislative changes in the field of excise duties

On December 24, 2025, Emergency Ordinance No. 89/2025 was published in the Official Gazette No. 1203. This ordinance introduces amendments to Law No. 227/2015 on the Fiscal Code, as well as to Law No. 239/2025 on the establishment of measures for the recovery and efficiency of public resources and for the amendment and supplementation of certain normative acts.

Among the most important changes in the excise area, we highlight the following:

• New definitions are introduced, including those relating to the concepts of wholesaler, distribution/commercialization certificate, registered exporter of energy products certificate, and energy products distributor.
• The authorization of tax warehouses, registered consignees, and authorized importers, as well as the registration of economic operators carrying out wholesale distribution and commercialization of alcoholic beverages, processed tobacco, and energy products, namely petrol, diesel, lamp oil, liquefied petroleum gas, fuel oil, and biofuels, shall be carried out by an Authorization Commision established at the level of the National Agency for Fiscal Administration
• Between 1 March 2026 and 31 May 2026, inclusive, economic operators holding authorizations as tax warehouse keepers, registered consignees, registered consignors, authorized importers, as well as certificates for wholesale distribution and commercialization of excisable goods, are required to apply for re-authorization or re-registration. The authorizations and certificates of operators who submit their applications within the prescribed deadline remain valid until the application is resolved, namely until approval/registration or rejection.
• The authorizations and certificates of economic operators who fail to apply for re-authorization or re-registration within the prescribed deadline shall automatically cease to be valid as of 1 June 2026
• An authorized warehouse keeper classified as presenting a high fiscal risk is required to establish a guarantee amounting to 120% of the excise duties corresponding to the quantity of excisable goods intended to be dispatched.
• An authorization requirement is introduced for importers and exporters of energy products, such authorization being valid for a maximum period of 12 months and conditional upon the provision of a guarantee and compliance with reporting obligations. Economic operators holding the status of authorized warehouse keepers may carry out import operations without being required to hold a separate importer authorization
• An authorized importer classified as presenting a high fiscal risk is required to submit to the competent customs authority a declaration on own responsibility regarding the quantity of excisable goods it intends to import.
• The scope of contraventions and sanctions is extended, concurrently with the introduction of the registered exporter, by expressly sanctioning the failure to comply with reporting obligations toward the authorities, as well as the failure to notify changes to the data included in the registered exporter certificate.
• Contraventions and sanctions are introduced for non-compliance with reporting obligations applicable to economic operators classified as presenting a high fiscal risk, namely the obligation to submit to the competent customs authority a declaration on own responsibility regarding the quantities of excisable goods, as well as the obligation to notify the competent authority at least three calendar days prior to the exhaustion of the declared quantities.

What does this mean for you?

We recommend that you analyze the impact of these changes, which could significantly influence your company's activities.

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