Romania has published Government Emergency Ordinance No. 13/2026, effective 9 March 2026, introducing stringent financial guarantees and operator classifications for excisable products. Fuel wholesalers must now hold RON 2,500,000 in guarantees and assets, with existing businesses facing a 30 April 2026 deadline to secure new authorisations or cease operations from 1 May 2026.

RF Report

Romania’s government gazetted Government Emergency Ordinance (GEO) No. 13/2026 on 9 March 2026, which introduces a series of fiscal and budgetary reform measures primarily aimed at protecting the state budget by tightening controls on debt collection and the trade of excisable products.

The ordinance introduces and refines definitions for various economic operators to ensure a clear legal framework and continuous economic activity.

Key categories include:

  • Wholesaler with storage: Purchases energy products (such as gasoline or diesel) to sell from their own storage facilities to other distributors, wholesalers, or final consumers.
  • Wholesaler without storage: Sells products directly to final consumers or gas stations, without maintaining their own storage.
  • Distributor of energy products: An economic operator affiliated with an authorised warehouse owner.
  • Authorised Importers and Registered Exporters: Specific roles for those moving excisable products across borders, with registration requirements through the Romanian Customs Authority.

To ensure fiscal responsibility, the ordinance sets high financial bars for certain operators:

  • Wholesalers of major fuels (gasoline, diesel, etc.) must constitute a guarantee of RON 2,500,000 and hold fixed assets of the same minimum value.
  • Wholesalers of LPG, fuel oil, alcoholic beverages, and processed tobacco are required to provide a guarantee of RON 250,000.
  • If authorities find evidence of a crime and assess a damage amount higher than the existing guarantee, the operator must increase the guarantee to cover that damage.

The ordinance establishes a strict timeline for compliance in 2026:

  • 31 March 2026: Entry into force for many of the specific regulatory points regarding operators and the Fiscal Code.
  • 31 March – 30 April 2026: The window during which existing operators must request new authorisations or registrations.
  • 1 May 2026: Operators who have not applied for the necessary authorisations by this date are prohibited from continuing their activities with excisable products.