On 7 September 2026, the State Tax Inspectorate (VMI) published a consolidated explanatory commentary on the Ninth Section of the Law on Excise Duties, covering tax warehouses, the excise duty suspension regime, and the movement of excise goods under duty suspension. The commentary, prepared to ensure smooth implementation of the 2024 excise law amendments and EU Directive 2020/262, provides detailed interpretations of authorization requirements, inventory management obligations, and the responsibilities of authorized warehousekeepers and registered consignors.
Key Takeaways
- Authorization Thresholds: Entities storing excise goods under suspension must obtain a tax warehouse authorization if annual throughput exceeds 50,000 liters of alcohol, 100,000 kg of tobacco, or 1,000,000 liters of energy products, with simplified registration for smaller operators.
- Real-Time Inventory Tracking: Authorized warehousekeepers must maintain electronic stock accounts integrated with the EMCS (Excise Movement and Control System), recording receipts, dispatches, and losses within 1 hour of the physical movement.
- Joint Liability for Consignors: Registered consignors are jointly liable for excise duty on goods that go missing during transport unless they prove the loss resulted from force majeure or the carrier’s sole fault, reinforcing supply chain accountability.
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