New legislative changes in the environmental field

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EY Romania

14 Nov 2023
Subject Tax Alert
Categories Tax alert
Jurisdictions Romania

Emergency Ordinance nr. 96/2023 on measures to make waste management more efficient

Decision no. 1075/2023 for amending and supplementing Government Decision no. 1074/2021 on establishing the guarantee-return system for non-reusable primary packaging             

On November 3, 2023, it was published in the Official Gazette no. 1003 Emergency Ordinance nr. 96/2023 on measures to make waste management more efficient. It was also published in the Official Gazette no. 1016 and Government Decision No. 1075/2023 for amending and supplementing Government Decision no. 1074/2021 on establishing the guarantee-return system for non-reusable primary packaging.

What are the main changes?

Among the most important changes and additions we mention:

Emergency Ordinance no. 96/2023

A contribution to the Environmental Fund for non-reusable primary packaging has been introduced, starting with 01 January 2024.

Economic operators placing on the market products packaged in non-reusable primary packaging provided for the Government Decision no. 1074/2021 on establishing the guarantee-return system ("DRS") for non-reusable primary packaging, will have the following obligations:

  • Pay through the DRS administrator an annual contribution by 25 January inclusive of the year following reporting. This contribution will be due for the difference between the quantities of non-reusable primary packaging corresponding to the minimum annual return targets and the quantities of packaging effectively validated based on the barcode as returned under the DRS, as follows:
    • for each unit of non-reusable metal packaging for which the minimum annual return targets have not been met, the contribution shall be equal to the amount of the guarantee;
    • for each unit of non-reusable glass and/or plastic packaging, as applicable, for which minimum annual return targets have not been met, the contribution shall be twice the amount of the guarantee.
  • In addition to the legal reporting obligations in force, to declare quarterly, through the DRS administrator, until the 25th of the month following the reporting quarter, certain information about DRS packaging: the quantities of non-reusable primary packaging by type of material, placed on the market, the quantities of packaging returned as well as the quantities of packaging entrusted by the DRS administrator for recycling.
  • Economic operators are required to mention non-reusable primary packaging separately in the Environmental Fund declaration.
  • From the date of entry into force of the DRS, the return minimum annual targets of economic operators for non-reusable primary packaging subject to the DRS shall be achieved exclusively through the manager of the DRS. 

Decision no. 1075/2023

  • Producers placing products packaged in DRS packaging on the market will have to:
    • register in the DRS Packaging Register, the software made available online by the DRS administrator, each type of DRS packaging placed on the market;
    • to pay to the DRS administrator, the administration fee and the amount of the guarantee related to products in DRS packaging placed on the national market, by bank transfer;
    • take back, transport and recycle DRS packaging exclusively through the DRS administrator.
  • The DRS administrator will reimburse HORECA traders the costs of handling DRS packaging and will pay them a management fee.
  • There were excluded from the definition of packaging subject to DRS: cups for beverages, flexible layered bag packaging, beverage packaging in a closed cardboard box and any other packaging that cannot retain its shape after emptying.
  • Products in DRS packaging, exported or sold intra-Community must be reported in accordance with the format and procedure established by the administrator of the DRS.
  • The date until which existing stocks (without being marked DRS) can be placed on the market, respectively sold, has been reduced from December 31, 2024, to June 30, 2024, after which date their placing on the national market, respectively their sale is prohibited.
  • The amount of the administration fee and the management fee was established by the DRS administrator for the period November 30, 2023 – December 31, 2024, as follows:  

Administration fee:

Management fee:

What does this mean for you?

If you produce/import/export/purchase intra-community products in non-reusable primary packaging subject to DRS, we recommend that you analyze in advance the implications of the latest legislative changes.

The EY team is available for further details of the above.

Prepared by:

  • Daniela Neagoe - Senior Manager, Indirect Tax
  • Mihai Petre - Director, Indirect Tax

For additional information, please contact:

  • Alex Milcev, Partner - Tax & Law Leader, EY Romania & Moldova
  • Georgiana Iancu, Partner - Leader of the Indirect Tax Department