New legislative changes in the field of excise duties and the suspension of the obligation for fiscal receipts to contain a QR code

On December 8, 2025, Government Emergency Ordinance No. 68 was published in the Official Gazette No. 1132, amending and supplementing Title VIII "Excise Duties and Other Special Taxes" of Law No. 227/2015 regarding the Fiscal Code and other fiscal measures.

Among the most important changes, we highlight the following:

Introduction of new exciseable products: chewing tobacco and snuff (nasal tobacco)

• Starting from December 15, 2025, for chewing tobacco and nasal tobacco (CN code 2 403 99 10 00), the triggering event and liability arise at the date of sale on the domestic market of the products;
• Starting from December 31, 2025, chewing tobacco and nasal tobacco may only be placed on the market if they are properly marked;
• Until May 20, 2026, the marking of chewing tobacco and nasal tobacco products does not apply to those produced in the European Union or imported into the European Union before May 20, 2024.

Limitation on release for consumption before the increase of excise duties

• Starting from July 1, 2026, authorized warehouse keepers, registered consignees, authorized importers, or certified consignees are required, in the last 3 calendar months prior to the increase in excise rates, not to release for consumption a quantity of cigarettes that exceeds by more than 10% the average releases for consumption from the last 12 calendar months;
• For the quantity of cigarettes released for consumption beyond the established limit mentioned above, the amount equal to the difference between the excise duty applied before the increase and the increased excise duty will be paid.

Clarifications regarding still wines produced by small independent producers

• The release for consumption of still wine produced by small independent producers is considered when it is marketed, except when the marketing is done to tax warehouses and they are moved from their production space to tax warehouses.
• The excise duties for wines marketed between August 1, 2025 – December 15, 2025, must be paid by January 25, 2026.

New rules for individuals transporting excise products

• For individuals, the transport of excise products from other member states is considered for personal use only if it is occasional (not repetitive/systematic), and new limits have been introduced for tobacco products, for example: cigarettes - 800 pieces, 250 g of chewing tobacco, 250 g of nasal tobacco.

Electronic register of centralized records of sanctions

• An Electronic register of centralized records of sanctions will be established, administered by the Romanian Customs Authority. The Order regarding the organization and operation of this registry will be published within 90 days from the date of entry into force of the GEO.

Modification of GEO No. 28/1999 regarding the obligation of economic operators to use electronic fiscal cash registers

• The obligation of economic operators to issue fiscal receipts that include identification code of the beneficiary, the receipt number and, in the form of a QR code, the data provided for in art. 4 paragraph 2^1 of GEO 28/1999 (date and time of issuance of the fiscal receipt, the identification number of the fiscal receipt, as well as the fiscal series of the electronic fiscal cash register), is suspended until November 1, 2026.

What does this mean for you?

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

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