(Official Gazette, n. 22/01, 73/01, 80/02, 80/02 federal law, 43/03, 72/03, 43/04, 55/04, 135/04, 46/05, 101/05; federal law n. 61/07, 5/09, 31/09, 101/10, 43/11, 101/11, 93/12, 119/12, 47/13, 68/14 federal law 142/14, 55/15, 103/15 и 108/16).

On the same day as the Amendments to the VAT Law minor changes to the Excise law were adopted by National Assembly (on the 19th April 2018, entering into force on the 28th April 2018). The intention of the legislator is to provide further clarification of certain provisions and to achieve greater legal security of taxpayers.

Article 39b defines that the buyer (final consumer) has a right to refund the excises paid on the listed petroleum derivatives and bio liquids even when listed petroleum derivatives are used as energy fuel or as a raw material. The purpose of these change is clear when the same article specifies more precisely which petroleum derivatives are used for industrial purposes and are entitled for refunding.