New changes for Environment Fund taxpayers

A recently adopted order establishes that representatives of the Environmental Fund Administration are granted the specific authority to determine the contributions, taxes, and penalties due to the Environment Fund. In doing so, these representatives may reconsider a transaction so that they avoid taking into account a transaction that does not have an economic purpose or the representative may reclassify a transaction or activity as having an economic purpose if the transaction or activity is relevant to establishing the amount due to the Environment Fund.

The weight of the packaging, of tires, of electrical and the electronic equipment, and of batteries and accumulators must be determined on the basis of the information contained in the following documents: invoices and appendices thereto, consignment notes, transport documents, customs documents, product datasheets, annually updated weighting documents, or whenever their weight changes, other relevant documents.

The amendments define various specific terms such as financial –accounting documents and justifying documents which include the following documents: the invoice, the accompanying notice, and the non-hazardous waste loading and unloading form provided in the Annex no. 3 to the Government’s Decision no 1.061 / 2008 on the Transport of Hazardous and Non-hazardous Waste on Romanian territory.

The Environment Fund elaborated and made available to taxpayers the Computerized Assistance Program for completing the “Environmental Fund Obligations Statement” form free of charge. The form can be downloaded free of charge from the Environment Fund’s website www.afm.ro.

Order no. 1503/ 2017 also brought many changes to the specific obligations of taxpayers who contribute to the Environment Fund. These changes became effective on December 28, 2017. For example, in instances where economic operators are authorised to assume the annual obligations for the recovery of packaging waste and that are authorised for used tire management, there are more strict rules that oblige them to keep monthly and yearly records regarding the packaging quantities for each type of material, whether new or used, and intended for reuse. They are also obliged to keep records of all the contracts concluded with the economic operators that are authorised to collect or to salvage the packaging waste.

The Ministry of Environment published in the Oficial Gazette no. 1030 dated December 28, 2017, the Order no. 1503/2017 for the aproval of the Methodology for Calculating Contributions and Fees due to the Environment Fund, which amended the Ministry of Environment’s Order no. 578/2006 and also annuled the previous methods for calculations.

Stratulat Albulescu - Attorneys at law