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Tax alert no. 15 – Recommendations of the Ministry of Environment regarding the application of GEO no. 74/2018

In this issue:

    Recommendations of the Ministry of Environment regarding the application of GEO no. 74/2018, as amended and supplemented

    The recommendations for the legislative amendments introduced by the Emergency Ordinance no. 74/2018 for amending and completing the Law no. 211/2011 on the waste regime, of Law no. 249/2015 on the management of packaging and packaging waste and the Government Emergency Ordinance no. 196/2005 regarding the environment fund, approved with amendments and completions by Law no. 31/2019.

The Guide on the application of GEO no. 74/2018

Below, you can find the summary of the main provisions.


The methods of separated collection of municipal waste are:

-      recipients of different volumes, depending on the type and amount of waste generated or recycled;

-      personalized waste bags with bar codes and different color depending on the type of waste collected, provided to the associations of owners/individual households by the sanitation company;

-      increasing the frequency of waste collection;

-      weighing of the waste at collection - the ideal system to mount RFID chips and bar code labels to identify the container, and a scale is loaded onto the waste collection truck, the beneficiary paying just how much he generates.


Administrative Territorial Units (ATUs), being responsible for ensuring the sanitation of localities, must:

-      review and approve the Sanitation Regulation and the Specification;

-      ensure the necessary investments for the collection of waste and recyclable waste;

-      update tariffs in order to integrate the additional costs resulting from changes to the collection system;

-      approve the amendments to the delegation contracts by the ATU’s deliberative authorities and sign them.


Different tariffs/fees

-      Households - the population: pay a fee expressed in lei/person and month or lei/m3 and month (when applying the volume or collection frequency options for the "pay as you throw" instrument) or lei/kg (when applying the weight option for implementing “the pay as you throw” instrument);

-      Non-households - economic operators and public institutions: pay in lei/m3, the collected amount of recyclable waste being invoiced separately from the amount of bio-waste and residual waste collected.



-      Citizens who do not properly collect the waste must pay fees of 1.5 or 2 to 3 times higher than those set for proper collection;

-      The operator will have the right to reframe the recyclable waste or bio-waste, into residual waste and apply the tariff in question, in conjunction with the sanction mentioned above, if there is a degree of impurity higher than 25% for recyclable waste, respectively 10% for biodegradable.


Please note that the recommendations in this guide are not regulated by a Minister Order, being at this moment only a Guide. You can find more information, in Romanian, here

For more information, do not hesitate to contact us.


Prepared by:
Adrian Teampau - Associate Partner, Indirect Tax
Laura Ciobanu – Manager, Indirect Tax
Viorel Ionescu - Senior Consultant, Indirect Tax


For additional information, please contact:

Alex Milcev, Partner – Head of Tax&Legal


Ernst & Young SRL

Bucharest Tower Center Building,

22nd Floor, 15-17 Ion Mihalache Blvd.,

Sector 1, 011171, Bucharest, Romania

Tel: (40-21) 402 4000, Fax: (40-21) 310 7124

Email: office@ro.ey.com

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