Codul fiscal rescris

obiective i finalitate

Accize - aspecte
practice

Valentin Durigu

Associate Director, Taxe Indirecte

15 octombrie 2015
Accize nouti

Eliminate:
Accizele aferente Introduse:
produselor de lux actuale
Accize pentru lichidele
(cafea, bijuterii, vehicule i
care conin nicotin i
nave, arme i muniie,
pentru tutunul nclzit
etc.), impozitul pe
producia intern de iei

Prevederi noi:
Obligaii noi:
Rambursarea accizelor
Colorarea i marcarea
aferente produselor
motorinei exceptate
reintroduse n antrepozitul
(pentru navigaie)
fiscal

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No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member
firm. All rights reserved.
Accize nouti

Crete nivelul accizei pentru buturile fermentate i pentru igarete

Scade nivelul accizei pentru alcool, bere, vinul spumos, buturile fermentate
spumoase i produsele intermediare

Electricitatea produs pentru consumul propriu este accizabil

DAR
2015 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. 3
No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member
firm. All rights reserved.
Accize aspect practice

n mod sigur, toate accizele vor crete (probabil anual) ncepnd cu anul 2017
conform art. 342 i 442. De exemplu:

Art. 342

1) [] ncepnd cu anul 2017 inclusiv, nivelul accizelor aplicabil de la data de 1

ianuarie a fiecrui an, respectiv 1 aprilie a fiecrui an pentru igarete este nivelul
prevzut n coloana 4 din anexa nr. 1, actualizat conform prevederilor alin. (2).

(2) Nivelul accizelor prevzut n coloana 4 din anexa nr. 1 se actualizeaz anual cu
creterea preurilor de consum din ultimele 12 luni, calculat n luna septembrie a
anului anterior celui de aplicare, fa de perioada octombrie 2014 septembrie 2015,
comunicat oficial de Institutul Naional de Statistic pn la data de 15 octombrie.
Nivelul accizelor actualizat se public pe site-ul Ministerului Finanelor Publice, pn
cel mai trziu pe data de 20 octombrie a fiecrui an.

(3) Prevederile alin. (2) nu se aplic n cazul n care n ultimele 12 luni are loc
scderea preurilor de consum, calculat n luna septembrie a anului anterior celui de
aplicare, fa de perioada octombrie 2014 - septembrie 2015, comunicat oficial de
Institutul Naional de Statistic pn la data de 15 octombrie.

2015 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. 4
No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member
firm. All rights reserved.
Accize aspecte practice

Faptul generator (reglementat la art. 338) i exigibilitatea (reglementat la art.

339) la gazul natural, crbune, cocs i lignit, precum i energie electric:

n scopul aplicrii art. 338 i 339,... aceste produse sunt supuse accizelor
i accizele devin exigibile la momentul livrrii / furnizrii lor (art. 356-358)

! Nu ar trebui s mai fie posibil interpretarea potrivit creia accizele ar putea fi datorate
nainte de acest moment (al livrrii / al furnizri).

! Termenii de livrare / furnizare nu sunt definii...

! Consumatorul final de gaz natural/energie electric este definit ca fiind persoana fizic
sau juridic, care nu este supus obligaiei de liceniere de ctre autoritatea de
reglementare competent i care utilizeaz aceste produse

2015 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. 5
No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member
firm. All rights reserved.
Accize aspecte practice

!!! Normele de aplicare ale Codului Fiscal sunt deosebit de importante, pentru c au
rmas / nc sunt de clarificat multe aspecte, precum:

- definiia produciei i transformrii produselor accizabile (art. 336, pct. 19)

- aplicarea scutirilor directe / indirecte pentru alcool (art. 397 alin. (2) i (3))

- tratamentul pierderilor tehnologice, interpretarea normelor de consum /

ratei de randament (art. 340 alin. (10))

- dreptul de a utiliza liber produsele accizabile eliberate n consum, chiar

dac acestea sunt folosite pentru producerea altor produse accizabile (art.
340 alin. (1) lit. c), art. 362 alin. (8))

- corelarea cu prevederile CVU (Regulamentul (UE) nr. 952/2013) care NU mai

conine prevederi legate de proceduri sau regimuri vamale suspensive, ci
doar regimuri vamale speciale (care cuprind destinaia final i
perfecionarea pasiv)

2015 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. 6
No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member
firm. All rights reserved.
Accize aspecte practice

Definiia produciei i transformrii produselor accizabile - art. 336 pct. 19 din

Legea 227/2015:

producia i transformarea produselor accizabile reprezint orice operaiune prin care

aceste produse sunt fabricate, procesate sau transformate sub orice form, inclusiv
operaiunile de mbuteliere i ambalare a produselor accizabile n vederea
eliberrii pentru consum, precum i operaiunile de extracie a produselor
energetice

! Biogazul (NC 2711 19 sau NC 2711 29) poate fi produs DOAR ntr-un antrepozit
fiscal

2015 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. 7
No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member
firm. All rights reserved.
Accize aspecte practice

Aplicarea scutirilor directe / indirecte pentru alcool

Art. 397
(1) Sunt scutite de la plata accizelor alcoolul etilic i alte produse alcoolice prevzute la
art. 335 alin. (2) lit. a), atunci cnd sunt:
a) complet denaturate;
b) denaturate i utilizate pentru producerea de produse care nu sunt destinate
consumului uman;
c) utilizate pentru producerea oetului cu codul NC 2209;
d) utilizate pentru producerea de medicamente;
e) utilizate pentru producerea de arome alimentare destinate preparrii de alimente sau
buturi nealcoolice ce au o concentraie ce nu depete 1,2% n volum;
f) utilizate n scop medical n spitale i farmacii;
g) utilizate direct sau ca element al produselor semifabricate pentru producerea de
alimente cu ori fr crem, cu condiia ca n fiecare caz concentraia de alcool s nu
depeasc 8,5 litri de alcool pur la 100 kg de produs ce intr n compoziia ciocolatei i
5 litri de alcool pur la 100 kg de produs ce intr n compoziia altor produse;
h) utilizate n procese de fabricaie, cu condiia ca produsul finit s nu conin alcool;
i) utilizate ca eantioane pentru analiz sau ca teste necesare pentru producie ori n
scopuri tiinifice.

2015 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. 8
No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member
firm. All rights reserved.
Accize aspecte practice
Aplicarea scutirilor directe / indirecte pentru alcool

Art. 397

(2) Transformarea/utilizarea alcoolului etilic i a produselor alcoolice n scopurile prevzute

la alin. (1) poate avea loc n afara antrepozitului, cu condiia ca accizele aferente s fi fost
percepute.

(3) Denaturarea alcoolului etilic n afara unui antrepozit fiscal, precum i utilizarea
alcoolului etilic i altor produse alcoolice prevzute la alin. (1) n alte scopuri dect cele
pentru care a fost acordat scutirea sunt interzise.

(4) Modalitatea i condiiile de acordare a scutirilor prevzute la alin. (1), precum i

produsele utilizate pentru denaturarea alcoolului se reglementeaz prin normele
metodologice

! Cum se vor aplica mai aplica scutirile directe (dac vor mai fi)?

! Alin. (3) este aplicabil i pentru scutirile indirecte, deci utilizarea n scopurile scutite
(pentru care se aplic scutire indirect) va fi pre-autorizat?

2015 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. 9
No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member
firm. All rights reserved.
Accize aspecte practice
Dreptul de a utiliza liber produsele accizabile eliberate n consum, chiar dac
acestea sunt folosite pentru producerea altor produse accizabile (art. 340 alin. (1)
lit. c), art. 362 alin. (8))

Art. 362
[]
(8) Este interzis producerea sau transformarea de produse accizabile n afara
antrepozitului fiscal, cu excepiile* prevzute n prezentul capitol.

??? Trebuie s se autorizeze ca antrepozit fiscal:

-un productor de viine conservate n alcool,

-un productor de tinctur de iod / propolis / ginseng etc.,
-un productor de arome alimentare,
-un productor de bitter,
-un restaurant care prepar i vinde coctail-uri ctre clienii si,

dac achiziioneaz alcoolul etilic / buturile alcoolice cu acciza pltit?

* Art. 394 alin. (3) se refer la excepii doar pentru produsele energetice
2015 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. 10
No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member
firm. All rights reserved.
 ntrebri

2015 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. 11
No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member
firm. All rights reserved.
 V mulumesc!

2015 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. 12
No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member
firm. All rights reserved.
 Date de contact

Valentin Durigu
Associate Director, Taxe Indirecte
KPMG Romania SRL
DN1, Sos. Bucuresti-Ploiesti, nr. 69-71
P.O. Box 18-191
Sector 1, Bucuresti, 013685
Tel. +40 (372) 377 800
Fax. +40 (372) 377 700
Mob. +40 (747) 333 109
e-mail: vdurigu@kpmg.com

2015 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. 13
No member firm has any authority to obligate or bind KPMG International or any other member firm vis--vis third parties, nor does KPMG International have any such authority to obligate or bind any member
firm. All rights reserved.