Deloitte: Tax & Legal  Alert

Deloitte: Tax & Legal Alert

Wholesale or wholesale energy certificates will lose their validity from 1 February 2019

The economic operators who sell energy products (gasoline, diesel oil, LPG, LPG and biofuels) wholesale or retail who wish to continue their activity after 31 January 2019 have to submit a new application for authorization under the new conditions provided by the Order no. 3236/2018 of the ANAF president.

Wholesale or wholesale energy certificates will lose their validity from 1 February 2019.

Under the new ANAF Order, economic operators intending to market wholesale or retail energy products must submit a new application for registration to the territorial customs authority in accordance with the new procedure by 1 February 2019.

The marketing certificates obtained previously under Order no. 1849/2016 will lose their validity.

The new provisions contain two exceptions from the need to hold storage facilities in the case of two categories of the economic operators selling wholesale energy products, namely:

  • the economic operators who market energy products based on fuel cards to end-users;
  • the economic operators affiliated to economic operators authorized as authorized warehouse keepers, registered recipients or who hold a certificate of wholesale trade of energy products and who sell energy products from the authorized locations of the economic operators with which they are affiliated.

What does this mean for you?

If you carry out activities of the type mentioned above, we recommend that by 1 February 2019 you submit your application for authorization to the competent customs authority under the new conditions.