New violations, recently approved by the package of fiscal amendments, regarding proceedings without obtaining a prior certificate of activity in the wholesale trade of alcoholic beverages and processed tobacco, as well as in the activity of wholesale and/or retail energy products (gasoline, diesel fuel, fuel oil, liquefied petroleum gas, and also biofuels) will enter into force on November 11, 2023.

Florin Nyagoe, Manager Photo: PwC Romania

As a general rule, economic entities wishing to carry out wholesale trade in alcoholic beverages and processed tobacco, as well as those who wish to carry out wholesale and/or retail trade in energy carriers – gasoline, diesel, lamp fuel, liquefied gas, as well as biofuels – must are required to register with the competent customs authority before carrying out such activities.

After fulfilling certain conditions and, at the same time, as a result of complying with all the requirements of the legislation in the field of excises, business entities that carry out the above-described activities on the national territory will receive from the competent customs authority a permit for commercialization, a certificate that allows them to carry out activities under legal conditions.

Article signed by Florin Nyagoe, Manager, and Alina Niculescu, Senior Associate, Pwc Romania

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Article supported by PwC Romania