{"id":85098,"date":"2024-02-20T11:10:45","date_gmt":"2024-02-20T09:10:45","guid":{"rendered":"https:\/\/cargotrack.ro\/?p=85098"},"modified":"2026-07-16T16:22:58","modified_gmt":"2026-07-16T13:22:58","slug":"excise-duty-refund-procedure-faq","status":"publish","type":"post","link":"https:\/\/cargotrack.ro\/en\/blog\/confuz-cu-procedura-pentr-restituirea-accizelor\/","title":{"rendered":"Confused about the excise duty refund procedure? We answer your questions!"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Pe scurt:<\/strong> Restituirea accizelor poate fi solicitat\u0103 at\u00e2t de persoane juridice (SRL, SA, PFA, asocia\u021bii), c\u00e2t \u0219i de persoane fizice, pentru achizi\u021bii de combustibili, tutun, alcool sau energie electric\u0103 destinate unei activit\u0103\u021bi economice. Cererea, \u00eenso\u021bit\u0103 de facturi, chitan\u021be sau bonuri fiscale, se depune la administra\u021bia fiscal\u0103 competent\u0103 \u00een termen de 3 ani de la data achizi\u021biei, pentru sume de minimum 500 lei. Termenul de solu\u021bionare este de 60 de zile de la depunere.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Restituirea accizelor poate fi un proces complicat, cu multe reguli \u0219i termene limit\u0103 de respectat. Acest articol are ca scop s\u0103 clarifice principalele aspecte legate de procedura de restituire a accizelor \u0219i s\u0103 r\u0103spund\u0103 la \u00eentreb\u0103rile frecvent adresate.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Cine poate solicita restituirea accizelor?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Potrivit legisla\u021biei actuale, urm\u0103toarele categorii pot solicita restituirea accizelor:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Persoane juridice:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Societ\u0103\u021bi comerciale (SRL,&nbsp;SA,&nbsp;etc.)<\/li>\n\n\n\n<li>PFA-uri<\/li>\n\n\n\n<li>Asocia\u021bii \u0219i funda\u021bii<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Persoane fizice:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Cet\u0103\u021beni rom\u00e2ni<\/li>\n\n\n\n<li>Cet\u0103\u021beni str\u0103ini cu domiciliul sau re\u0219edin\u021ba \u00een Rom\u00e2nia<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ce achizi\u021bii sunt eligibile pentru restituirea accizelor?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru a fi eligibile pentru restituire, achizi\u021biile trebuie s\u0103 \u00eendeplineasc\u0103 urm\u0103toarele criterii:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>S\u0103 fie efectuate pentru anumite produse supuse accizelor:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Combustibili (benzin\u0103,&nbsp;motorin\u0103,&nbsp;GPL)<\/li>\n\n\n\n<li>Tutun \u0219i produse din tutun<\/li>\n\n\n\n<li>Alcool etilic \u0219i b\u0103uturi alcoolice<\/li>\n\n\n\n<li>Energie electric\u0103<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>S\u0103 fie destinate utiliz\u0103rii \u00een scopul unei activit\u0103\u021bi economice:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Achizi\u021biile nu trebuie s\u0103 fie pentru uz personal<\/li>\n\n\n\n<li>Trebuie s\u0103 existe o leg\u0103tur\u0103 direct\u0103 \u00eentre achizi\u021bie \u0219i activitatea economic\u0103<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>S\u0103 fie \u00eenso\u021bite de documentele justificative:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Facturi<\/li>\n\n\n\n<li>Chitan\u021be<\/li>\n\n\n\n<li>Bonuri fiscale<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Care sunt documentele necesare pentru restituirea accizelor?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pentru a ob\u021bine restituirea accizelor, solicitantul trebuie s\u0103 prezinte urm\u0103toarele documente:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Cerere de restituire a accizelor:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Completat\u0103 corect \u0219i complet<\/li>\n\n\n\n<li>Semnat\u0103 \u0219i datat\u0103<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Documente care dovedesc achizi\u021bia:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Facturi<\/li>\n\n\n\n<li>Chitan\u021be<\/li>\n\n\n\n<li>Bonuri fiscale<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Documente care dovedesc utilizarea \u00een scopul unei activit\u0103\u021bi economice:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Declara\u021bia TVA<\/li>\n\n\n\n<li>Registrul de eviden\u021b\u0103 a achizi\u021biilor<\/li>\n\n\n\n<li>Alte documente specifice,&nbsp;\u00een func\u021bie de caz<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Termen limit\u0103 pentru depunerea cererii de restituire:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cererea de restituire a accizelor trebuie depus\u0103 \u00een termen de 3 ani de la data achizi\u021biei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Etapele procedurii de restituire a accizelor:<\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Completarea cererii de restituire a accizelor<\/li>\n\n\n\n<li>Str\u00e2ngerea documentelor necesare<\/li>\n\n\n\n<li>Depunerea cererii \u0219i a documentelor la administra\u021bia fiscal\u0103 competent\u0103<\/li>\n\n\n\n<li>Verificarea documentelor de c\u0103tre administra\u021bia fiscal\u0103<\/li>\n\n\n\n<li>Emiterea deciziei de restituire<\/li>\n\n\n\n<li>Virarea sumei de restituire \u00een contul solicitantului<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u00centreb\u0103ri frecvente:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Ce se \u00eent\u00e2mpl\u0103 dac\u0103 depun cererea de restituire a accizelor dup\u0103 termenul limit\u0103?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Din p\u0103cate, cererea va fi respins\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Pot solicita restituirea accizelor pentru achizi\u021bii din alte state membre UE?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da, este posibil\u0103 recuperarea accizelor prin intermediul procedurii de rambursare TVA intracomunitar\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Exist\u0103 o sum\u0103 minim\u0103 pentru care pot solicita restituirea accizelor?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Da, suma minim\u0103 pentru care se poate solicita restituirea accizelor este de 500 lei.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4. Ce se \u00eent\u00e2mpl\u0103 dac\u0103 documentele mele nu sunt complete sau corecte?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Cererea de restituire a accizelor va fi respins\u0103.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5. C\u00e2t timp dureaz\u0103 procedura de restituire a accizelor?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Termenul de solu\u021bionare a cererii de restituire a accizelor este de 60 de zile de la data depunerii.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><br>Pentru a afla mai multe despre returnarea TVA, vizita\u021bi&nbsp;<a href=\"https:\/\/www.ebvfinance.com\/ro\/rambusarea-accizelor\" target=\"_blank\" rel=\"noopener\">ebvfinance.com<\/a><\/p>\n\n\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Ce se \u00eent\u00e2mpl\u0103 dac\u0103 depun cererea de restituire a accizelor dup\u0103 termenul limit\u0103?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Cererea de restituire a accizelor depus\u0103 dup\u0103 termenul limit\u0103 de 3 ani de la data achizi\u021biei va fi respins\u0103.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Pot solicita restituirea accizelor pentru achizi\u021bii din alte state membre UE?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Da, este posibil\u0103 recuperarea accizelor pentru achizi\u021bii din alte state membre UE, prin intermediul procedurii de rambursare TVA intracomunitar\u0103.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Exist\u0103 o sum\u0103 minim\u0103 pentru care pot solicita restituirea accizelor?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Da, suma minim\u0103 pentru care se poate solicita restituirea accizelor este de 500 lei.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Ce se \u00eent\u00e2mpl\u0103 dac\u0103 documentele mele nu sunt complete sau corecte?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Dac\u0103 documentele depuse nu sunt complete sau corecte, cererea de restituire a accizelor va fi respins\u0103.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"C\u00e2t timp dureaz\u0103 procedura de restituire a accizelor?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Termenul de solu\u021bionare a cererii de restituire a accizelor este de 60 de zile de la data depunerii.\"\n      }\n    }\n  ]\n}\n<\/script>\n\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-bottom\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;85098&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;6&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;readonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;3.3&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;3.3\\\/5 - (6 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;Confuz cu procedura pentru restituirea accizelor? R\u0103spundem la \u00eentreb\u0103rile tale!&quot;,&quot;width&quot;:&quot;93.2&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 93.2px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            3.3\/5 - (6 votes)    <\/div>\n    <\/div>\n","protected":false},"excerpt":{"rendered":"<p>Pe scurt: Restituirea accizelor poate fi solicitat\u0103 at\u00e2t de persoane juridice (SRL, SA, PFA, asocia\u021bii), c\u00e2t \u0219i de persoane fizice, pentru achizi\u021bii de combustibili, tutun, alcool sau energie electric\u0103 destinate unei activit\u0103\u021bi economice. Cererea, \u00eenso\u021bit\u0103 de facturi, chitan\u021be sau bonuri fiscale, se depune la administra\u021bia fiscal\u0103 competent\u0103 \u00een termen de 3 ani de la data [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":85099,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"post_folder":[],"class_list":["post-85098","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/posts\/85098","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/comments?post=85098"}],"version-history":[{"count":1,"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/posts\/85098\/revisions"}],"predecessor-version":[{"id":99765,"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/posts\/85098\/revisions\/99765"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/media\/85099"}],"wp:attachment":[{"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/media?parent=85098"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/categories?post=85098"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/tags?post=85098"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/cargotrack.ro\/en\/wp-json\/wp\/v2\/post_folder?post=85098"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}