Background: Amendments to Romania’s Fiscal Code effective January 1, 2016 introduced a regime of non-harmonized excise taxes. Heated tobacco products, one of the new classes of excise products are defined as “products which work by heating tobacco sufficiently to release an aerosol that can be inhaled, without the blended tobacco being combusted” [Art. 439].

Inflation indexation – Article 442 provides a mechanism to update the tax rate annually by the increase of the consumer price index of the latest 12 months, calculated in September of the year preceding the application, compared to the period from October 2014 – September 2015, officially communicated by the National Statistics Institute by October 15th.

In January 2019 the rate of tax was adjusted to RON 396.1 per kilogram.



Categorised in: Country, Excise tax, Heated tobacco, Romania

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