Environmental Fund obligations
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Environmental Contributions - What are they?
Environmental contributions bring together a series of taxes that commercial companies are obliged to pay to the Environment Fund Administration, either for failing to fulfill certain obligations (such as packaging waste recycling, electrical and electronic waste collection, etc.), or for assuming the principle "the polluter pays" (such as the eco-tax for plastic bags, the tax for atmospheric emissions, etc.).
Legislative
Obligations to the Environmental Fund are mainly regulated by GEO 196/2005 regarding the Environmental Fund and by ORDER No. 578/2006 for the approval of the Methodology for calculating contributions and taxes due to the Environmental Fund, with subsequent amendments and supplements.
Economic
Obligations to the Environmental Fund can represent a major financial component in a company's activity and must be addressed, both from a fiscal and environmental protection perspective. Such a specific, niche approach can only be achieved by environmental specialists, and Stratos is one of them.
Packaging reporting
Watch the video material related to the environmental obligations of companies regarding the reporting and recycling of packaging placed on the market.
Environmental obligations - who are they for?
In principle, any commercial company producing, distributing, importing, acquiring intra-Community or possessing its own brand, regardless of the industry, has obligations to the Environment Fund.
The most common obligations that a company has to the Administration of the Environmental Fund are:
- Obligation to declare and meeting the objectives of recovery/recycling of packaging placed on the national market and packaging waste (60% of all packaging placed on the market within a year). This obligation applies to any company that introduces packaged products to the national market through: import, intra-community purchases, production of products on the national market, production of retail packaging, over-packaging, rental of packaging and ownership of its own brand.
- The obligation to declare and fulfill the objectives of declaring and collecting electrical and electronic equipment placed on the market (the economic operator must ensure a waste collection rate from such equipment of: minimum 45% (of the average amount over the last 3 years of equipment put on the market by him), starting from 2018, and at least 65%, starting from 2021).
- Obligation to declare and fulfill the objectives of recovery / recycling of batteries and accumulators (B&A).
- The obligation to declare, collect and capitalize on the introduction on the national market of new and/or used tyres, intended for reuse.
- The obligation to declare and pay the contribution of 0,3 lei/kg applied to oils (the tax is owed by economic operators who introduce on the national market mineral-based, semi-synthetic, synthetic oils, with or without additives, and is applied only once to these quantities.
- The obligation to declare substances classified as dangerous for the environment and to pay the contribution of 2% of their value to the Environment Fund.
- Obligation to declare and the payment of the ecotax in the amount of 0,15 lei / piece for the introduction on the national market of bags and sacks made of materials obtained from non-renewable resources.
The identified obligations are reported and paid monthly (if applicable), quarterly or annually, depending on the type of obligation, through a program made available by the Environmental Fund Administration, in the form of a declaration that is completed and submitted by the 25th of the month for the previous month (or the previous calendar period). In case of failure to submit on time, the penalty is between 1.000 – 5.000 lei.
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Environmental obligations - contributions/taxes/penalties
Among the most important and frequent contributions/fees/penalties to the AFM are:
- For non-fulfillment of the packaging recycling and recovery objectives (60% global objective), 2 lei/kg are paid for the difference between the objective and the achieved one, for each type of packaging and for the global objective. The payment is annual and is made based on the declaration to the Environment Fund Administration (in January, by January 25 for the previous year).
- For non-fulfillment of the tire recycling targets introduced on the national market (80% global target), 2 lei / kg are paid for the difference between the target and the achieved one. The payment is annual and is made on the basis of the declaration to the Administration of the Environment Fund (in June-January, until the 25th of the previous year).
- The ecotax due quarterly by the producers and importers of bags made of non-biodegradable materials is 0,15 lei / piece, paid quarterly based on the declaration to the Administration of the Environmental Fund.
- For non-declaration or incorrect declaration of the quantities of electrical and electronic equipment, batteries and accumulators, as well as for failure to meet the annual collection objective of 45%, 4 lei/kg and 20 lei/kg respectively for lighting equipment (8 lei/kg from January 2023). The payment is annual and is made based on the declaration to the Environment Fund Administration, until January 25, for the previous year.
- For synthetic and mineral oils, 0,3 lei/kg is declared and paid monthly, based on the declaration to the Environmental Fund Administration.
- Recipients of recyclable waste collectors must declare and pay monthly, by stopping at the source, the tax for the sale of waste amounting to 2% of the income generated by the waste holder, whether it is a natural or legal person. Payment is made on the basis of the declaration to the Administration of the Environment Fund.
- For dangerous substances introduced on the national market, a tax of 2% of the purchase value, excluding VAT of the products, is calculated and paid monthly. The payment is made based on the declaration to the Environment Fund Administration.
AFM Reporting / AFM Statements - how does Stratos help you?
Stratos helps you by identifying all the environmental obligations you have according to specific legislation, by creating internal data collection and AFM reporting procedures , by establishing internal data centralization methodologies for efficient specific reporting, by preparing reports, both to organizations that implement extended producer responsibility (packaging, electrical and electronic equipment, tires), and to the Environmental Fund Administration.
Relevant Articles
Environmental obligations - frequently asked questions
What are Environmental Obligations?
Environmental obligations bring together a series of taxes and contributions that commercial companies have the duty to pay to the Environment Fund Administration, either for failure to fulfill certain obligations (such as packaging waste recycling, electrical and electronic waste collection, etc.), or for assuming the principle -the polluter pays- (such as the ecotax for plastic bags, the tax for atmospheric emissions, etc.).
To whom are the obligations of the Environment Fund addressed?
In principle, any commercial company that is a producer, distributor, importer, intra-Community purchaser or possessor of its own brand, regardless of the industry, has obligations to the Environment Fund.
What are my AFM obligations?
The answer is not easy. Obligations to the AFM can be established after a discussion with the environmental consultant, who will analyze the type of activity carried out. There are multiple scenarios that can generate obligations to the AFM, and they all depend on the activity carried out by the respective commercial company.
What type are the Obligations to the AFM and how much do I have to pay?
They can also be established after a discussion with the environmental consultant, who will analyze the type of activity carried out. Thus, obligations can be identified for packaging, synthetic and mineral oils, tires, batteries and accumulators, electrical and electronic equipment, hazardous substances, ecotax, emissions, etc. Depending on the previously identified obligations, the related contributions can also be calculated.
Who must submit declarations to the Environmental Fund?
Importers of packaged goods, producers, own brand owners, waste collectors, etc.
What AFM statements need to be submitted?
These can be established after a discussion with the environmental consultant, who will analyze the type of activity carried out. Thus, obligations can be identified for packaging, synthetic and mineral oils, tires, batteries and accumulators, electrical and electronic equipment, hazardous substances, ecotax, emissions, etc.
I had control of AFM, what should I do?
If the inspection report does not provide for special measures following the inspection, it means that you are in line with the specific legislation. If, as a result of the control, certain measures are established in line with the legislation / legal obligations and you do not know what to do next, a Stratos consultant can help you identify the best solutions.
During what period are we checked by AFM representatives
During a period of 5 closed calendar years prior to the respective control, in principle.