This is to report that in the Official Gazette No. 657/June 30, 2022, Decree Law No. 106/2022 was published on supporting the granting of reductions on gasoline and diesel prices and amending Article 18 of Decree Law No. 41/2022 for the establishment of the National System for the Monitoring of Road Transport of Goods with High Fiscal Risk RO e-Transport and repealing Article XXVIII of Decree Law No. 130/2021 on certain fiscal and financial measures, the extension of certain deadlines, as well as for the amendment and completion of certain regulatory acts (“Ordinance 106/2022”).
National monitoring system of road freight transport of high fiscal risk RO e-Transport
I would like to remind you that, as of today, July 1, 2022, the obligation for economic operators who sell high tax risk goods to declare them in the RO e-Transport System referred to in Decree Law No. 41/2022 for the establishment of the National System for the Monitoring of Road Transport of High Tax Risk Goods RO e-Transport takes effect.
According to the new legislation No. 106/2022, until Sept. 30, 2022, non-compliance by economic operators with the obligations stipulated in Government Emergency Ordinance No. 41/2022 for the establishment of the National System for the Monitoring of Road Transport of High Risk Fiscal RO e-Transport Goods will not be penalized.
Theprovisions on penalty assessment and enforcement of fines will take effect on October 1, 2022.
Supporting the reduction of gasoline and diesel prices
Between July 1 and September 30, 2022, economic operators who sell gasoline and diesel fuel to final customers-individuals and legal entities who purchase fuel from warehouses and/or distribution stations for their own consumption-and who grant a price reduction of 0.5 lei/liter, including VAT, to the sales price, shall receive from the state budget compensation of 0.25 lei/liter, including VAT, related to the reduction granted. For fractions of a liter, respectively, the price reduction and compensation will be granted proportionally.
During the period of application of this compensation scheme, the respective economic operators who sell gasoline and diesel fuel to final customers through gasoline distributors will display on the totem the price that includes this price reduction, and the management system and the pump will be entered the selling price without commercial discount.
If the respective price reduction is granted, it will be highlighted separately on sales tax documents, tax receipts and/or invoices.
It is forbidden to resell products purchased under the above conditions.
The resale of products so purchased constitutes a contravention and is sanctioned as follows:
with a penalty of 50,000 lei to 500,000 lei for offenses committed by legal persons;
with a penalty of 5,500 lei to 11,000 lei for offenses committed by natural persons.
The amount of 0.25 lei / liter represents a subsidy directly related to the price and is included in the VAT tax base.
The ordinance provides for the establishment and recovery from business operators of the respective contribution from the budget.
Business operators operating fuel stations, to which this ordinance applies and which are required to use electronic fiscal cash registers, must show on a separate tax receipt the value of fuel sold and the 0.5 lei/liter reduction.
The above provisions come into effect on July 1, 2022, except for the provisions on contraventions, which come into effect on July 10, 2022.
Unjustified increase in fuel prices during the period of application of this Ordinance constitutes speculative action under Government Emergency Ordinance No. 84/2022 on Combating Speculative Actions and Amending and Supplementing Certain Regulatory Acts and is sanctioned by Law No. 11/1991 on Combating Unfair Competition, and Government Ordinance No. 21/1992 on Consumer Protection.
