Thus, manufacturers of non-alcoholic carbonated beverages containing added sugar or any type of sweetener, as well as energy drinks, may become subject to excise tax.
According to the draft, these products will not be marked with excise stamps, and the excise tax—the rate of which is proposed to be set at a fixed amount of 2.4 lei per liter for the next three years—will be calculated on the date of sale of these products.
In addition, excise taxes will be imposed on goods that have a negative impact on the environment, as well as on e-cigarette liquids and fireworks mixtures.
Starting next year, it is proposed to apply a reduced excise tax rate on diesel fuel used in the agricultural sector. The size of the tax break should not exceed 90% of the standard rate. At the same time, businesses will be reimbursed for the difference between the two rates.
According to the draft, the excise tax rate on diesel fuel is planned to increase to 4,774.7 lei by 2027. In 2028, the rate will rise to 5,729.7 lei, and in 2029, to 6,875.6 lei.
The authors of the draft also intend to introduce VAT on vehicle imports starting next year, while maintaining the excise tax on used cars.
