Monitorul Oficial nr. 261\/1.IV.2026 public\u0103 5 ordine cu aplicare imediat\u0103:<\/p>\n
–<\/p>\n
Garan\u021bie obligatorie = 120%<\/strong> din contravaloarea accizelor aferente cantit\u0103\u021bii declarate (art. 3 alin. (1) din Anexa Ordinului 434\/758). Garan\u021bia trebuie constituit\u0103 \u00een maximum 30 de zile<\/strong> de la comunicarea deciziei (art. 5 alin. (3)). Valabilitate minim\u0103: 12 luni<\/strong> de la emitere (art. 4 alin. (3) lit. d)).<\/p>\n La fiecare nou\u0103 expediere\/import\/eliberare \u2192 declara\u021bie nou\u0103 + garan\u021bie nou\u0103 de 120%<\/strong> (art. 6 alin. (1)).<\/p>\n Dac\u0103 obliga\u021bii fiscale dep\u0103\u0219esc termenul legal cu mai mult de 5 zile<\/strong> \u2192 garan\u021bia se execut\u0103; operatorul are maximum 30 de zile<\/strong> s\u0103 re\u00eentregeasc\u0103 garan\u021bia (art. 7 alin. (4)).<\/p>\n Pentru OMD<\/strong>: buget minim constituit \u00een maximum 30 de zile<\/strong> de la \u00eenfiin\u021bare; dovada vir\u0103rii transmis\u0103 \u00een maximum 45 de zile<\/strong> (art. 4 pct. 4\u00b9). Praguri: 10.000 euro<\/strong> OMD local, 30.000 euro<\/strong> OMD jude\u021bean, 50.000 euro<\/strong> OMD regional (art. 4 pct. 1 lit. g)).<\/p>\n –<\/p>\n Operatori cu risc fiscal ridicat din sectorul accize: antrepozitari autoriza\u021bi, importatori autoriza\u021bi, destinatari \u00eenregistra\u021bi, distribuitori angro f\u0103r\u0103 depozitare de b\u0103uturi alcoolice, tutun prelucrat, produse energetice (benzine, motorine, petrol lampant, gaz petrolier lichefiat, p\u0103cur\u0103, biocombustibili). Separat: organiza\u021bii de management al destina\u021biei turistice.<\/p>\n –<\/p>\n | Ac\u021biune | Termen | Temei | Ordinele sunt aplicabile de la 1 aprilie 2026<\/strong> (data public\u0103rii).<\/p>\n Analiz\u0103 generat\u0103 automat din Monitorul Oficial \u2014 50.ro AI Platform.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":" CE S-A MODIFICAT Monitorul Oficial nr. 261\/1.IV.2026 public\u0103 5 ordine cu aplicare imediat\u0103: Ordinul 434\/758 (ANAF + Autoritatea Vamal\u0103 Rom\u00e2n\u0103): reguli noi privind constituirea, actualizarea \u0219i eliberarea garan\u021biei prev\u0103zute la art. 348 alin. (11) \u0219i (14) \u0219i art. 435 alin. (32) din Legea nr. 227\/2015; abrog\u0103 Ordinul 420\/1.205\/2025. Ordinul 436\/760 (ANAF + Autoritatea Vamal\u0103 Rom\u00e2n\u0103): … Cite\u0219te mai mult<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,16],"tags":[],"class_list":["post-256","post","type-post","status-publish","format-standard","hentry","category-ghiduri-juridice","category-monitorul-oficial"],"_links":{"self":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts\/256","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/comments?post=256"}],"version-history":[{"count":4,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts\/256\/revisions"}],"predecessor-version":[{"id":612,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/posts\/256\/revisions\/612"}],"wp:attachment":[{"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/media?parent=256"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/categories?post=256"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lista-avocati.ro\/blog\/wp-json\/wp\/v2\/tags?post=256"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}CINE E AFECTAT<\/h3>\n
CE TREBUIE F\u0102CUT<\/h3>\n
\n|–|–|–|
\n| Depune declara\u021bie pe propria r\u0103spundere la autoritatea vamal\u0103 teritorial\u0103 | Anterior expedierii\/importului\/eliber\u0103rii | art. 367 alin. (11), art. 391 alin. (5), art. 435 alin. (31) Cod fiscal |
\n| Constituie garan\u021bia (120% din acciz\u0103) | Maximum 30 zile de la decizie | art. 5 alin. (3) din Anexa Ord. 434\/758 |
\n| Re\u00eentrege\u0219te garan\u021bia executat\u0103 | Maximum 30 zile de la executare | art. 7 alin. (4) din Anexa Ord. 434\/758 |
\n| OMD: constituie bugetul minim + transmite dovada | 30 zile \/ respectiv 45 zile de la \u00eenfiin\u021bare | art. 4 pct. 4\u00b9 din Ord. 459 |<\/p>\n