According to the Methodological Norms of the Tax Code, the sale of ethylic alcohol and alcoholic beverages, subject to marking, in containers exceeding 3 litres capacity is considered as bulk sale. Release for consumption in bulk and bulk possession of those products outside an excise duty suspension regime is forbidden and is penalized by a fine between RON 20,000 and RON 50,000, the seizure of the products or the sums resulting from their sale, as well as suspension of production activity of excisable products. Products listed in art. 397 of the Tax Code make exception – namely those products exempted from excise duties (denatured products, the production of medicines, vinegar, etc.). What does it mean for you? If you use, produce or sell such products, you need to pay attention to the volume of the containers.
Partner DELOITTE România
Senior Manager DELOITTE România