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Tax alert no. 24 - New provisions regarding the contributions to the Environmental Fund

In this issue:

Emergency Ordinance no. 50/2019 amending and supplementing the Government Emergency Ordinance no. 196/2005 regarding the Environmental Fund and amending and supplementing Law no. 249/2015 on the management of packaging and packaging waste

On July 2nd, the Emergency Ordinance amending the Emergency Ordinance no. 196/2005 on the Environmental Fund and Law no. 249/2015 on the management of packaging and packaging waste was published in the Official Journal.

What are the main changes introduced by the new ordinance?

Among the most important amendments to the Emergency Ordinance, we mention the following:

-   The contribution of 3% for the revenues obtained from selling ferrous and non-ferrous waste has been replaced by a 2% contribution for the revenues obtained from the sale of any waste, the amounts being retained at source by the collectors and / or recovery operators, who are required to pay them to the Environmental Fund

-   The ecotax value, which applies to all plastic bags, except for those made from non-regenerative resources, increased from 0.10 lei / piece to 0.15 lei / piece

-   It is introduced a contribution of 2 lei / kg, due by economic operators carrying out collection / recovery / sanitation activities and which report waste for economic operators authorized to take responsibility for waste packaging / used tires / waste electrical and electronic equipment / waste portable batteries and accumulators

·   This contribution will be paid for the difference between the above-mentioned managed waste and the quantities of waste accepted by the Environmental Fund Administration

·   Contributions previously due by economic operators authorized to take over the recovery obligations mentioned above will no longer be due for the quantities of waste managed by economic operators performing collection / recovery / sanitation activities for which payment obligations have been established

·   The economic operators carrying out collection / recovery / sanitation activities will declare on a half-year basis the quantities handled of waste packaging / used tires / waste electrical and electronic equipment / waste batteries and accumulators

-   The informatic system for assurance of the traceability of packaging waste (SIATD) will be used mandatory by the organizations implementing the extended producer responsibility ("OIREP") and by the legal entities handling packaging waste whose collection / recovery / sorting / reporting net costs and / or costs are funded by OIREP

·   The non-use of the SIATD application will be sanctioned with a fine up to 100,000 lei

·   The order regarding the Instructions for use of the SIATD application will be approved within 180 days from the entry into force of the emergency ordinance

-   OIREPs will be bound to maintain at least 10,000 tons of packaging placed on the market in the previous year by the shareholders

-   It is introduced the possibility that legal entities operating in HORECA industry, to hand over the packaging used by authorized collectors who have signed a contract with an OIREP

-   Both in Emergency Ordinance no. 196/2005 on the Environmental Fund, as well as in Law no. 249/2015 on the management of packaging and packaging waste, the annexes on minimum recovery targets were amended, for the period 2019-2022 being mentioned the objectives of the last year (60% global recovery target). Starting 2023, these objectives will increase significantly.

 

How do these provisions affect you?

We recommend that you analyze the impact of these changes on how to manage the waste packaging / used tires / waste electrical and electronic equipment / waste portable batteries and accumulators and to take the necessary measures to ensure the compliance with the legal provisions.

  

Prepare by:
Mihai Petre, Director -  Indirect Tax
Daniela Neagoe, Senior Manager - 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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