La începutul anului, pentru a nu fi confruntat cu scăderea veniturilor din comercializarea tutunului în urma micșorării TVA de la 24% la 20%, Ministerul Finanțelor Publice (MFP) a convenit cu producătorii o majorare de accize menită a compensa acest efect.
Astfel, potrivit Codului Fiscal, acciza totală pentru țigarete a fost majorată în 2016 cu 18,69 lei/1000 de țigarete (0,37 lei/pachet; 0,44 lei, incluzând și TVA-ul aferent) sau 4,5%, anulând practic efectul micșorării TVA (de aproximativ 0,45 lei).
Majorarea accizei totale convenită la începutul anului acoperă efectul creat de majorarea accizei specifice cu 15 lei pe mia de țigarete.
Acciza specifică este majorată în fiecare an pe data de 1 aprilie, în funcție de evoluția prețului mediu ponderat de vânzare cu amănuntul (WAP) aferent anului precedent. Astfel în 2015, acesta a fost de 14,487 lei/pachet, cu aproximativ 50 de bani peste cel din 2014.
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