The new order brings changes in respect of the obligations reported through the 100 form, by introducing new reporting obligations for excise duties.
In order to allow the compliance with the new excise duties introduced in the legislation as of 01.09.2013, the order states that these excises will be reported through the form 100 (for example, the excise duties for vehicles and all-terrain vehicles with an engine capacity of min. 3,000 cmc).
Exchange rate for excise duties
We would like to take this occasion to inform you that starting with 01.01.2014, the exchange rate used for determining the excise duties owed to the state budget, both for harmonized and non-harmonized excise duties will be 4,4485 RON / EUR, as compared to 4,5223 RON/EUR for the year 2013.
Interest rate used for calculating the deductible limit of interest expenses
We would also like to inform you that for the 3rd quarter of the year 2013, the limit of deductibility for expenses related to the interest associated to loans in RON is 4.5%, decreasing from the value of 5.25% used in the first two quarters of the year 2013.
