Deloitte Tax: New taxes in Romania risk non-compliance with the European legislation

The European Commission might again take a closer look at Romania, following the introduction of additional taxes in areas such as electricity, natural gas or coal production, Deloitte Tax warns

The main new provisions signaled by the Deloitte fiscal consultants refer to:

  • The tax on each MWh of natural gas and electricity invoiced by transportation and distribution operators, and
  • The tax of 0.5% from the revenues of companies with activities in the extraction/ exploitation and sale of natural resources (coal included).


“The fact that these additional taxes do not comply with the European legislation is most easily noticed in the case of excisable products (coal, gas and electricity). In these cases, the general principles and rules of taxation have been established at the European Union level,” underlines Mihai Petre, Senior Manager Customs and International Trade, Deloitte.   

Even if, given the current economic situation, Romania needs to implement new solutions to generate additional revenues for the state budget, these need to comply with the European legislation.


“Any other initiatives are unsustainable in the long run and may result into sanctions for Romania, as previously seen with the September 2010 decision to eliminate storage warehouses for excisable products, which we managed to reintroduce this year, with the support of the European Commission,” Mihai Petre concluded.