Notice for excise taxpayers: inventory of stocks due to the change in excise rates as of 1 January 2026
An important notice has been published on the eCarina website, relating to manufacturers, importers, and persons engaged in wholesale trade of excise products, for whom the excise rate on certain tobacco and related products changes as of 1 January 2026.
In accordance with the Excise Duty Law and the Rulebook on the Implementation of the Excise Duty Law, taxpayers who, on the day preceding the change in the excise rate, have stocks of these products, have clear statutory obligations regarding the inventory, calculation, and payment of the excise duty difference.
Excise products subject to the inventory obligation
The change in the excise rate as of 1 January 2026 applies to the following products:
Cigarettes (application period: 01.01.2026 – 30.06.2026)
- The specific excise duty is increased from €53.50 to €58.85 per 1,000 pieces
- The proportional excise duty remains unchanged and amounts to 24.5% of the retail price
- The minimum excise duty may not be lower than €98.05 per 1,000 pieces
Nicotine pouches
- Excise base: kilogram
- Excise duty amount: €60 per kilogram
Herbal products for smoking
- Excise base: kilogram
- Excise duty amount: €60 per kilogram
Obligations of excise taxpayers
In the event of a change in the excise rate, manufacturers, importers, and wholesalers who have stocks of the listed products on the day preceding the change are required to:
- carry out an inventory of excise product stocks
- calculate the excise duty difference according to the new rates
- pay the excise duty difference within the prescribed deadline
An exception to this obligation applies to persons engaged in the retail trade of tobacco products, who are not required to carry out an inventory of stocks in the event of a change in the excise duty rate.
Method and deadline for submitting the calculation
The calculation of the excise duty difference is submitted to the competent organisational unit of the Customs Administration via the information system for electronic exchange of excise data, through the module:
- “Monthly calculations”
- submodule “Calculation of excise duty difference”
- form ORA
The deadline for submitting the calculation and paying the excise duty difference is 15 days after the end of the month in which the change in the excise duty rate occurred, i.e. no later than 15 February 2026.
Misdemeanour sanctions
The Excise Duty Law provides for significant monetary fines for failure to comply with the prescribed obligations. In the event that the inventory of stocks, calculation, or payment of the excise duty difference is not carried out, fines are prescribed in the range of:
- €2,000 to €20,000 for legal entities
- €500 to €1,000 for responsible persons in a legal entity
- €1,000 to €6,000 for entrepreneurs
- €250 to €1,000 for natural persons
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