Optimizing the process of using excise stamps and applying them according to new standards, updating the regulations on the international transport of goods under cover of the TIR Carnet, are among the changes in the tax and customs fields that entered into force on January 1, 2025. The Cabinet approved the amendments at its last meeting on December 30, 2024, IPN reports.
A number of normative fiscal and customs documents were amended and supplemented in order to align them with the updated provisions of the Fiscal Code and the Customs Code. The amendments are essential to strengthen the legal framework, reduce the administrative burden and respond to taxpayers’ needs, the Ministry of Finance said in a press release.
The amendments refer to a series of adjustments aimed at streamlining and modernizing tax and customs processes. Among the main measures proposed is the elimination of the standard regime of particular primary documents, such as the purchase of goods and rental services, in order to simplify the administrative process.
Another measure refers to the automation of the cancellation of the amounts overpaid, for values lower than 1,000 lei, whose statute of limitations expired, “thus ensuring an efficient management of tax surpluses”.
It was also proposed to extend the range of deductible expenses for individuals and to exempt from taxes for income obtained from interest or capital increases from state securities, as well as to set a clear ceiling for surplus funds that cannot be justified by tax documents, with a maximum amount of 150 lei.
The amendments also concern the regulation of the placing of foods with a limited shelf life and medicines under customs warehousing “in order to ensure consumer protection and legal compliance”.
