Order no. 3173/2023 for the approval of the model and content of the form "Declaration of obligations to the Environmental Fund" and of the instructions for its completion

On December 20, 2023, Order no. 3173/2023 was published in the Official Gazette no. 1154 approving the model and content of the form "Declaration on obligations to the Environmental Fund" and the instructions for its completion.

Among the most important provisions of the order we mention:

  • Economic operators responsible for packaging waste placed on the national market should also declare to the Environmental Fund the following information: the amount of packaging waste recovered by recycling and by an operation other than recycling, by transfer to authorized economic operators or individually;
  • Economic operators placing on the national market   non-reusable primary packaging provided for in Government Decision no. 1.074/2021 will declare to the Environmental Fund: quantities introduced on the national market, quantities returned, quantities handed over to the SGR administrator. Regarding the quantities of packaging introduced on the national market, economic operators will also declare information related to the number of pieces and the percentage of non-reusable primary packaging;
  • For landfilled municipal waste, the following will be reported to the Environmental Fund: 
    • the quantity stored in the reporting year;
    • the amount recovered by forms other than recycling;
    • the amount recycled.
  • Economic operators placing plastic transport bags on the national market will have to declare to the Environmental Fund certain information, such as: weight, each component material of transport bags, as well as the wall thickness of those bags;
  • Economic operators authorized to take over the annual obligations for the recovery of packaging waste ("OIREPs") will declare to the Environmental Fund the quantities recycled and recovered through operations other than recycling, both the quantities from packaging waste from trade and industry and the quantities from packaging waste from municipal waste.
  • The box related to the quantities of packaging waste managed by economic operators carrying out collection/recovery/sanitization activities was removed;
  • This Order replace the Order no. 591/2017 for the approval of the model and content of the form "Declaration of obligations to the Environmental Fund" and of the instructions for its completion and submission.

The EY team is available for further details on 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 Romania and Moldova
  • Georgiana Iancu - Partner, Indirect Tax Leader