
indirect taxation
in romania - 03
Exoneration from the VAT payment
The actual VAT payment is not to be made to the customs authorities by
a person registered as avVAT payer that has obtained an exoneration certificate
for the following:
- import of industrial machines, technological equipment, installations, equipments,
measurementvand control devices, automations, intended to carry out investments,
as well as the import ofvagricultural machines and transportation means intended
to carry out productive activities; and
- import of raw materials and consumable materials that are not produced or are
insufficient invthe country and that are intended to be used for the economic
activity of the person performingvthe import.
Excise duties
Excises duties represent special consumption fees that are payable to the state
budget for thevfollowing products derived from domestic production or from import:
- Beer;
- Wine;
- Fermented beverages other than beer and wines;
- Intermediary products;
- Ethylic alcohol;
- Tobacco products;
- Mineral oils.
The above-mentioned products make subject to excises at the moment of import or
production in Romania. The excise is chargeable at the moment of release for consumption
or when losses or shortages of excisable products are discovered.
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