Legislative news on the obligations to the Environmental Fund

On 27 June 2022, it was published in the Official Gazette no. 626 Order no. 1642 by which amendments and completions of Order no. 572/2019 for the submission of declarations regarding the obligations to the Environment Fund by electronic means of remote transmission and on 28 June 2022 was published in the Official Gazette no. 637 Order no. 1647 for the approval of the Methodological Norms regarding the control of waste transfers and Order no. 1736 on the approval of the Procedure for registration, reporting and declaration of economic operators who introduce waste in the country to be recovered.

Order no. 1642 by which amendments and completions of Order no. 572/2019 for the submission of declarations regarding the obligations to the Environment Fund by electronic means of remote transmission

Among the most important changes of the Order, we mention the following:

  • the statements regarding the obligations to the Environmental Fund will be submitted exclusively online starting with 1 July 2022;
  • the request for the fiscal attestation certificate regarding the obligations to the Environment Fund will be made only in electronic form;
  • the rectifying declarations will be submitted only in electronic format, accompanied by supporting documents signed with qualified electronic signature by the authorized person;
  • the renewal of the qualified certificate can be done at the earliest on the day of its expiration and only if the new certificate was issued by the same provider of qualified digital signatures from which the expired digital certificate was purchased.

Order no. 1647 for the approval of the Methodological Norms regarding the control of waste transfers

Among the most important provisions of the Order, we mention the following:

  • the import/transfer of any type or quantity of waste in Romania will be possible only to the recovery facilities, as defined in this Order;
  • it is forbidden to unload the waste in other places than the destination mentioned in the documents that accompany the transport;
  • the transfer of waste will be transferred only after it is certified that the recovery facility has the technical capabilities in relation to the types, categories and quantities of waste for which a shipment is planned, in accordance with regulatory acts from the point of view of environmental protection and with the statements filed in the R.O.A.F.M.

Order no. 1736 on the approval of the Procedure for registration, reporting and declaration of economic operators who introduce waste in the country to be recovered.

Among the most important provisions of the draft order, we mention the following:

  • economic operators that introduce waste into the country for recovered have the following obligations:
    • to register in the ROAFM Register before carrying out imports/transfers of intra-community waste;
    • ­to declare in the ROAFM Register starting with July 1, 2022, information related to the transfer of waste.
  • whenever the terms and the conditions of the application for registration or from the documents attached to the application is amended, economic operators are obliged to notify the EFA.

More information on this subject can be found in the EY Tax alert from 25 March 2022.

Emergency Ordinance no. 130/2021 regarding some fiscal-budgetary measures, extension of some terms, as well as for the modification of some normative acts

We remind you that starting with 1 March 2022, it is an offense which provides that withholding and non-payment or collection and non-payment within 60 days of the statutory due date, taxes and / or contributions provided by law, taxes and / or contributions provided in the annex to Law no. 241/2005 for preventing and combating fiscal evasion and is punishable by imprisonment from 1 year to 5 years or a fine. This category also includes the contribution of 2% of the revenues from the sale of waste, due to the Environmental Fund.

How does the above influence the activity of your company?

We recommend starting the applications for registration in the service "Online Declarations Submission" as soon as possible to avoid delays in submitting the declarations, to analyze the impact of the provisions of these orders on your activity and to take the necessary measures to ensure the timely compliance with the legal provisions.

EY specialists can assist you in registering process, or even filing the online statements to the EFA.

 

Prepared by:

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

For additional information, please contact:

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