ANAF Order no. 2445/2025 for the approval of the Procedure for the refund of amounts representing the contribution to the Energy Transition Fund, effective from November 14, 2025, was published in the Official Gazette, Part I No. 1052 of November 14, 2025.

According to the provisions of Article 15 of the Government Ordinance no. 27/2022 on the measures applicable to final customers in the electricity and natural gas market in the period April 1, 2022-March 31, 2023, the amounts representing the countervalue of the contribution to the Energy Transition Fund are paid into a separate account 55.08 "Amounts representing the contribution to the Energy Transition Fund". By Decision no. 640 of November 7, 2024, the Constitutional Court of Romania found that the provisions of Article 15 of the GEO no. 27/2022 are unconstitutional. At the same time, GEO no. 33/2025 was published on the approval of the refund of some amounts paid to the Energy Transition Fund, which aims to bring the relevant normative framework in line with the Decision of the Constitutional Court, as follows:

a) the contribution due for the period from 1.09.2022 - 31.03.2025 shall be 80% of the amount due according to the legal provisions in force during this period;

b) the refund procedure shall apply only to taxpayers who have invoked the objection of unconstitutionality that are subject to Decision no. 640/2024 and have cases pending before the courts of law for the refund of the amounts of money related to the contribution paid until the date of publication of the decision, as well as to those who have established the refund of the sums of money by final court decisions;

c) for the refunded amounts, interest shall be calculated in accordance with the Tax Procedure Code, from the date of payment by the taxpayer until the date of refund. In view of the above-mentioned legal provisions, by order:

- the Procedure for the reimbursement of the contribution to the Energy Transition Fund is approved;

- the model and content of the form 176 "Declaration - inventory on the amounts to be refunded as contribution to the Energy Transition Fund" are approved;

- the model and the content of the form "Minutes of agreement" are approved.

The subject of this refund procedure is the difference between the amounts of money relating to the contribution to the Energy Transition Fund paid under the conditions of art. 15 of Government Emergency Ordinance no. 27/2022 on the measures applicable to end customers in the electricity and natural gas market in the period from April 1, 2022 to March 31, 2023, and for amending and supplementing some normative acts in the energy sector, approved with amendments and additions by Law no 206/2022, as subsequently amended and supplemented, and those resulting from the application of the percentage of 80% of the amount due in accordance with the legal provisions in force in the period from September 1, 2022 to March 31, 2025.

Taxpayers submit an application for the refund to the central tax office responsible for administering them. The model shall be as set out in Annex no. 3 to the Order of the President of the National Agency for Fiscal Administration No 63/2017.

In the application, the taxpayer must indicate the bank account to which he/she is claiming the actual refund. The application shall be accompanied by the documents proving that the application falls within the situations provided for in the Order (to justify the refund).

The application and supporting documents are submitted via the Virtual Private Space service.

The deadline for processing applications, according to the legal provisions, is 45 days from the date of registration of the application at the competent central tax office.

The competent central tax authority will decide on the application by issuing a refund decision or a rejection decision, as appropriate.

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