On 17 September 2026, the State Tax Inspectorate (VMI) enacted amendments to Order No. VA-144 of 30 December 2011, governing the recognition of irrecoverable loss, total destruction, or loss of excise goods due to force majeure. The updated provisions, effective immediately, clarify the evidentiary standards for taxpayers seeking excise duty relief when goods are lost to events beyond their control, such as natural disasters, fires, or government actions. The amendment implements the 2024 revisions to the Excise Duty Law and aligns with EU Directive 2020/262 on excise duty exemptions for lost goods.
Key Takeaways
- Strict Documentation Requirements: Taxpayers must submit a certified incident report from relevant authorities (fire department, police, municipal commission) within 5 business days, alongside inventory records and insurance claims, to qualify for duty relief.
- Force Majeure Definition Narrowed: Only events officially declared as emergencies by the Government or municipal authorities qualify; economic downturns, supply chain disruptions, or contractor failures are explicitly excluded.
- Retroactive Application: The new criteria apply to losses occurring after 1 January 2026, allowing taxpayers to re-submit previously denied claims with enhanced documentation by 31 December 2026.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement