Features

• Automatic 635 = 446 excise entry generated on the stock move that releases goods for consumption — at intra-EU receipt, import, or warehouse release.
• ANAF D120-aligned categories with pre-loaded 2025 and 2026 rate tables, including H1/H2 and quarterly splits.
• Four excise channels modeled as Authorizations: Registered Consignee, Certified Consignee, Importer, and Domestic Supplier — each with SEED, EMCS/e-DA, and guarantee tracking.
• Registered Consignee next-day rule — the excise due date is shifted to the first working day after receipt automatically.
• Per-lot excise traceability — authorization, entry reference, and RON amount stamped directly on each stock.lot.
• Tax Warehouse / Free Circulation location flag — cross-boundary stock moves trigger the excise event with no manual intervention.
• Authorization propagated from PO to receipt to lots — set it once on the purchase order; all downstream documents inherit it.
• Excise Sales by Authorization report — pivot and list view ready for D120 declaration preparation under Accounting → Reporting.

Configuration

Follow these steps after installing l10n_ro_excise.

1. Verify pre-loaded excise categories and rates

1. Go to Accounting → Configuration → Excise → Excise Categories.
2. Confirm that the ANAF row codes (e.g. R0, R6, R12) and their anaf_uom_name values are correct for your product mix.
3. Go to Accounting → Configuration → Excise → Excise Years to review the 2025 and 2026 rate tables. Add a new l10n.ro.anaf.excise.year record with l10n.ro.anaf.excise.year.rates lines if a future year is needed.

2. Create Excise Authorizations

1. Go to Accounting → Configuration → Excise → Authorizations.

2. Click New and fill in:

   Field	Description
   Name	Internal label
   Type	Registered Consignee / Certified Consignee / Importer / Domestic Supplier
   Code	Official authorization number from customs
   SEED Code	EMCS SEED registration number
   EMCS Ref	e-DA reference
   Guarantee Amount	RON guarantee deposited with ANAF
   Date Start / Date Stop	Validity period

3. Save. The excise_due_next_day flag is computed automatically for Registered Consignee type.

3. Configure excise products

1. Open a product form (Inventory → Products → Products or Purchase → Products).
2. On the product, set:
   • Excise Category (l10n_ro_excise_category_id) — select the ANAF D120 row (e.g. R0 — Beer).
   • Excise Ratio (l10n_ro_excise_ratio) — conversion from the product's UoM to the ANAF UoM (e.g. 0.01 for litres → hectolitres).
   • Excise Degrees (l10n_ro_excise_degrees) — Plato degrees for beer or % vol for spirits; leave 0 for flat-rate categories.
3. The computed Excise Rate field shows the current period rate from l10n.ro.anaf.excise.year.rates.

4. Set the Excise Regime on stock locations

1. Go to Inventory → Configuration → Locations.
2. Open each location that is part of your excise chain and set Excise Regime:
   • Tax Warehouse (suspended) — goods stored here are under excise suspension.
   • Free Circulation (duty-paid) — goods here have already cleared excise.
3. Moves from a suspended location to a duty-paid location will automatically trigger excise entry generation.

5. Verify accounting accounts

Ensure accounts 635 (excise expense bridge) and 446 (excise payable to the state) exist in your chart of accounts and are accessible via ResCompany._l10n_ro_get_excise_accounts. These are resolved automatically for the Romanian localization (l10n_ro_account_enterprise).

How it works

Receiving excise goods under a customs authorization

Intra-EU receipt (Registered or Certified Consignee)

1. Create a Purchase Order for the excise goods.
2. On the purchase order header, set Excise Authorization (l10n_ro_excise_authorization_id) to the matching registered- or certified-consignee authorization.
3. Confirm the order. The authorization is copied to the generated receipt automatically.
4. When the goods arrive, validate the receipt. On validation, Odoo:
   • classifies the move as an excise event,
   • generates a draft 635 = 446 excise journal entry,
   • stamps l10n_ro_excise_amount and l10n_ro_excise_entry_id on each received lot,
   • stamps the authorization on every lot via StockPicking._l10n_ro_propagate_excise_authorization.
5. For a Registered Consignee authorization (excise_due_next_day = True), the entry date is set to the first working day after the receipt date.
6. Post the draft entry in Accounting → Accounting → Journal Entries once reviewed.

Release from a Tax Warehouse to free circulation

1. Create an internal transfer from a location with Excise Regime = Tax Warehouse (suspended) to a location with Excise Regime = Free Circulation (duty-paid).
2. Validate the transfer. The move is detected as a release event; the excise entry and landed-cost adjustment are generated exactly as for an intra-EU receipt.

Viewing lot-level excise details

1. Open Inventory → Products → Lots/Serial Numbers.
2. Select a lot of an excise product.
3. The lot form shows Excise Authorization, Excise Category, Excise Entry, and Excise Amount — providing a full audit trail per batch.

Excise Sales by Authorization report

1. Go to Accounting → Reporting → Excise Sales by Authorization.
2. Use the pivot view to group sales lines by authorization and excise category.
3. Filter by date range to match the D120 declaration period.

Versions

19.0.1.0.0 (2026-06-24)

• Changelog tracking starts at this release.