Through Order 619/363/1238/2026 published in Official Gazette no. 426 of May 20, 2026, the exact procedure by which companies in the oil sector must report financial data necessary for verifying the capping of commercial mark-up is established.
What does it stipulate?
The Order introduces a monthly reporting obligation to ANAF for all targeted economic operators. They must submit, within 20 calendar days from the end of each month in the crisis period (April 1 – June 30, 2026), a detailed report on the average monthly value of the commercial mark-up for gasoline and diesel. Reporting is done electronically, using a specific form approved by this normative act.
The reporting form requires the calculation and declaration of precise financial indicators, separated for each product type (gasoline, diesel). Companies must declare total sales revenues on the domestic market (excluding exports and intra-community deliveries), expenses related to the acquisition or production cost, and the total quantity sold. Based on this data, the average value of the commercial mark-up and the monthly weighted average price are calculated and reported.
The control mechanism’s final point is verifying compliance with the cap imposed by emergency ordinance no. 19/2026. The last report, for June 2026, will also contain a cumulative calculation for the entire crisis period (April 1 – June 30, 2026). The average value of the commercial mark-up calculated for this quarter cannot exceed the annual average commercial mark-up that the operator declared for 2025. Exceeding this threshold constitutes an offense.
In addition to standard reporting, ANAF, ANPC, and the Competition Council have the authority to request supplementary information to verify price formation. These requests may target supporting documents for acquisition costs, import duties, transport expenses, or other direct costs. Economic operators are obliged to respond to these requests within 10 days of receipt.
To whom does it apply?
The reporting and control obligations apply to all economic operators active in the gasoline and diesel supply chain within Romania. The directly targeted categories are:
- Importers of crude oil and petroleum products.
- Producers (refineries).
- Wholesale fuel distributors.
- Retailers, including both large gas station networks and independent stations.
What should you do?
- Centralize the necessary accounting data for each month from April 1 – June 30, 2026, separately for gasoline and diesel: domestic sales revenues, acquisition/production costs, and volumes sold.
- Ensure the monthly submission of the report to ANAF, by electronic means, using the assistance program provided by the authority, by the 20th of the month following the reporting month.
- Verify that the average value of the commercial mark-up calculated for the period April 1 – June 30, 2026, does not exceed the annual average commercial mark-up that the company applied in 2025.
- Implement an internal procedure to respond within the legal term of 10 days to any requests for supplementary information from ANAF, ANPC, or the Competition Council.
Source: Official Gazette, Part I, no. 426 of May 20, 2026.
Note: This material is strictly for informational purposes and does not constitute legal, tax, or business advice. As the interpretation and application of legal provisions can vary significantly depending on the specific circumstances of each entity, we recommend seeking specialized legal assistance before adopting any operational decisions based on these changes.