In short: An excise duty refund can be requested by both legal entities (SRL, SA, PFA, associations) and individuals, for purchases of fuel, tobacco, alcohol or electricity intended for a business activity. The application, accompanied by invoices, receipts or fiscal receipts, is filed with the competent tax office within 3 years of the purchase date, for amounts of at least 500 lei. The processing deadline is 60 days from filing.
An excise duty refund can be a complicated process, with many rules and deadlines to meet. This article aims to clarify the main aspects of the excise duty refund procedure and answer frequently asked questions.
Who can request an excise duty refund?
Under current legislation, the following categories can request an excise duty refund:
- Legal entities:
- Companies (SRL, SA, etc.)
- PFAs (sole traders)
- Associations and foundations
- Individuals:
- Romanian citizens
- Foreign citizens domiciled or residing in Romania
Which purchases are eligible for an excise duty refund?
To be eligible for a refund, purchases must meet the following criteria:
- They must be made for certain excisable products:
- Fuel (gasoline, diesel, LPG)
- Tobacco and tobacco products
- Ethyl alcohol and alcoholic beverages
- Electricity
- They must be intended for use in a business activity:
- Purchases must not be for personal use
- There must be a direct link between the purchase and the business activity
- They must be accompanied by supporting documents:
- Invoices
- Receipts
- Fiscal receipts
What documents are required for an excise duty refund?
To obtain an excise duty refund, the applicant must submit the following documents:
- Excise duty refund application:
- Filled in correctly and completely
- Signed and dated
- Documents proving the purchase:
- Invoices
- Receipts
- Fiscal receipts
- Documents proving use for a business activity:
- VAT return
- Purchase register
- Other specific documents, as applicable
Deadline for filing the refund application:
The excise duty refund application must be filed within 3 years of the purchase date.
Steps in the excise duty refund procedure:
- Completing the excise duty refund application
- Gathering the required documents
- Filing the application and documents with the competent tax office
- Review of the documents by the tax office
- Issuance of the refund decision
- Transfer of the refund amount to the applicant’s account
Frequently asked questions:
1. What happens if I file the excise duty refund application after the deadline?
Unfortunately, the application will be rejected.
2. Can I request an excise duty refund for purchases made in other EU member states?
Yes, excise duties can be recovered through the intra-Community VAT refund procedure.
3. Is there a minimum amount for which I can request an excise duty refund?
Yes, the minimum amount for which an excise duty refund can be requested is 500 lei.
4. What happens if my documents are incomplete or incorrect?
The excise duty refund application will be rejected.
5. How long does the excise duty refund procedure take?
The processing deadline for an excise duty refund application is 60 days from the filing date.
To learn more about VAT refunds, visit ebvfinance.com
