Tax alert 2 – Order for the approval of the registration procedure for economic operators selling in wholesale or retail certain energy products

On December 28, it was published in the Official Gazette no 1115, the Order No. 3236 for the approval of the registration procedure of economic operators who sells in wholesale or retail energy products – gasoline, diesel, lamp oil, liquefied petroleum gas and biofuels, as well as for the approval of the model and the content of some forms.

On the date of entry into force of the current Order, the Order of the President of the National Agency for Fiscal Administration no. 1849 / 2016 for the approval of the Registration Procedure for economic operators selling in wholesale or retail energy products is repealed.

The trading certificates issued under the provisions of Order 1849/2016 shall cease to be valid on 31 January 2019.

Economic operators that hold trading certificates may, until 31 January 2019 inclusively, submit to the competent authority a new application for registration and the related documents.

The Order stipulates the registration conditions of economic operators intending to distribute and sell in wholesale or retail energy products.

The conditions which must be fulfilled by all economic operators intending to distribute and trade in wholesale, inter-alia include:

  • he holding of adequate storage facilities as well as
  • the obligation to receive and deliver the energy products sold based on the certificate only from the authorized wholesale warehouse.

The following operators are excepted from the obligation to meet the above mentioned conditions:

  1. economic operators selling energy products based on fuel cards to end-users
  2. economic operators that are related parties to economic operators authorized as tax warehouse keepers, registered consignee or who holds certificates of whole trading of energy products and who sells energy products from the authorized locations of the economic operators with whom they are affiliated.

 

Author: Cristina Galin – Senior Manager, Indirect Tax

 

For additional information, please contact:

Alex Milcev, Partner – Head of Tax & Legal

Email: office@ro.ey.com



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