The new contribution does not seem to apply retroactively, but will apply from 2019. However, the basis of calculation will be the one of the previous year (2018 for the 2019 contribution). This means that it will be paid based on the free market prices rather than the new capped ones.

Romanian energy companies licensed by the Romanian Energy Regulatory Authority (ANRE) will have to pay the 2% tax applied to the estimated turnover for 2018 which will be calculated at free prices, not regulated ones.

The new contribution does not seem to apply retroactively, but will apply from 2019, the year when the ANRE order will be issued, not for 2018, the year when the EGO 114 was adopted.  However, the companies are still going to pay a conturibution to their higher revenues, as the basis of calculation will be the one of the previous year, meaning that 2018 would be the basis for the 2019 contribution. This means that it will be paid based on the free market prices rather than the new capped ones.

The license holders will communicate to ANRE by 20 February the value of the turnover expected to be realized in the previous year from the activities subject to the licenses held.
If the license holders fail to meet the deadline, ANRE  will calculate the contribution due based on the latest turnover reported to the Ministry of Public Finance, meaning all of the company’s business.

Note that the only exceptions are granted to license holders granted for activities in the field of cogeneration, heat and thermal energy production and in the centralized heating system energy, which have the obligation to pay annually ANRE a cash contribution equal to 0.1% of the turnover achieved by them in 2018 from the activities subject to their licenses, but not less than the minimum contribution equal to RON 3.125.