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Tax alert no. 7 - Order no. 149/2019

In this issue:

Order no. 149/2019

Order no. 149/2019 for the amending and completion of the Annex to the Order of the Minister of Environment and Waters Management no. 578/2006 approving the Methodology for calculating the contributions and fees due to the Environmental Fund, act in force from the date of publication in the Official Gazette, Part I no. 156, 27 February 2019


The methodology for calculating the contributions to the Environment Fund has changed

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

- starting 2020, the contract between PRODUCERS and OIOREP (former OTR) should refer only to quantities of packaging placed on the market starting with the month of the contract signing. So, for the year 2019, it is possible for OIOREP to take over also the quantities placed on the market before signing the contract;

- starting 31 March 2019, reusable primary packaging with volumes ranging from 0,1 to 3 liters used for consumer products shall be recorded in accounting evidence, at the value provided by the legislation;

- for the calculation of the packaging contribution, the quantity of packaging waste entrusted for recovery by recycling shall be considered as the weight of the packaging waste entering onto the recycling operation. Again, it is necessary for the recycler to issue the statement on the operation and achievement of final recycling.

- in order to be taken into account in achieving the recycling objectives, the quantities of packaging waste must be subject to a performance of recovery/ recycling services, where the supplier is the economic operator engaged in collection and/ or recovery of packaging waste and the beneficiary is the PRODUCER. The initial requirement for signing contracts for recycling services only with collectors/ recycling operators holding environmental permits was excluded, brokers are also accepted;

- to be considered for the individual fulfillment of the recovery or incineration targets it is mandatory that packaging waste generated from own activity, including those returned from the beneficiaries, to be recorded in the accounting records in separate inventory accounts at fair value;

- reusable packaging returning to internal and external suppliers are recorded in accounting in separate inventory accounts at fair value;

- the product is not considered to be placed on the market if it is in the storage locations of the manufacturer (or its authorized representative established in Romania), where the product is not yet available for distribution, consumption or use. This clarifies the obligation to declare put-on-market at the time of sale/ consumption/ use of the product.


Also, the changes refer to some obligations with secondary impact on all waste-generating companies:

- the value of the contribution to the circular economy is supported by the population or legal entity that generates municipal waste and construction waste for final disposal. The contribution is transferred now from the municipalities to the population/ companies;

- the contribution of 50 lei / ton, declared and paid annually by the municipalities in case of failure to meet the annual target for reduction of the quantities of municipal waste disposed by storage, includes now in the calculation formula both the amount of municipal waste collected through the public services operators and by the private collecting operators. It was clarified the possibility of authorized collectors to collect also recyclable industrial and commercial waste from municipal waste.


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

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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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