The last few years have brought a number of important changes to the possibility for excise tax payers to benefit from the phased payment of tax liabilities. The latest amendment to the provisions of the Fiscal Procedural Code regarding this institution was made by Emergency Order No. 20/2023 dated 06.04.2023, which, among other things, completely removes excise duties from the procedure.

In view of the changes introduced by this regulatory act, taxpayers who are required to pay tax obligations administered by the central fiscal authority during a certain period in order to maintain the authority (the category that includes excise tax payers) can still use advantages of gradual payment of duties and taxes – except excise duty – for a period of up to five years, only if they constitute guarantees. At the same time, fiscal/budgetary obligations that constitute state aid or de minimis can no longer be deferred.

This regulation came into effect six months after excise tax payers were also removed from the scope of the simplified schedule (applicable for a period of up to 12 months), a measure included in Government Order no. 31/2022, starting from September 3, 2022. In fact, this decree completely excludes the benefits of simplified installments for taxpayers who are obliged to pay tax liabilities administered by the central fiscal authority during a certain period in order to maintain their authorization.

Thus, by Regulation 20, excise duties and state aid or de minimis aid were expressly excluded from any of the classification options (traditional or simplified). In addition, mandatory taxes and social contributions withheld or withheld at source, as well as taxes related to gambling, are no longer subject to the simplified procedure. Also, the order introduced a new condition for entities operating excise goods that use deferred payment of other taxes and fees – payment of unpaid excise duties on the day of notification of the delayed decision no later than 30 days from the date thereof. date.

Practically from now on, taxpayers, regardless of the field, can take advantage of the deferment of payment for any obligations to the state budget (for example, income tax, VAT, social contributions, etc.), but not for excise duties, according to the state. aid or de minimis. At the same time, taxpayers who must pay tax obligations administered by the central fiscal authority within a certain period in order to maintain their authority cannot benefit from the simplified schedule at all (as well as excise tax payers).

Uncertainty about work schedules

The adoption of the new configuration of the phased payment was motivated by the fact that in practice the tax benefit was used for illegal purposes, for example, non-payment of tax obligations, by taxpayers in the area of ​​high tax risk, respectively in domains for which a permit, agreement or other similar administrative act was granted .

However, the method of changing the payment schedule is questionable, to put it mildly. Transitional provisions of the law provide that the relief, with changes, applies to applications registered after the entry into force of the new regulation, i.e. from April 6, 2023. However, at the moment it is not known what will happen, on the one hand, to the existing tables, the object of which are excise taxes, and, on the other hand, to those whose beneficiaries have unpaid excise taxes.

In conclusion, it is unfortunate that, in an attempt to correct the behavior of taxpayers who misused this tax benefit, the legislator has only completely eliminated the access of excise tax payers to the gradual payment of this tax category. obligation. Any abuses must be dealt with by existing legal means (controls, documentary checks, inspections), and in no case by depriving a whole category of taxpayers of the right to use certain tax benefits.

Opinion materials by Raluka Baldea, Fiscal Services Partner, Deloitte Romania, Emanuel Bondalic, Senior Managing Associate, and Andrea Pantofaru, Associate, Associate and Associates | Deloitte law firm