Entities performing goods acquisitions from outside Romania are obligated to declare the quantities of the packages. Waste packages are subject to a 2 RON/kg environmental tax. Waste packaging is calculated as difference between the introduced packages and the recovered ones.
Every company may chose whether to manage recovery of packaging by itself or to forward them to environmental authorized companies. Each month the recycling partner has an obligation to present a list with the recovered quantities and the methods used.
The company must determine the quantities for introduced and recycled packages every month. Evidence is held on types of packaging (paper - cardboard, wood, plastic, metal, glass etc). Monthly statements containing these quantities must be submitted by 25th of the following month. Payment is made annually, by the 25th of January.
Amount of tax depends on type of package and also on the minimum percent of recovery that should have been performed. Examples for most commonly used:
The Company introduces 500 kg of paper and recovers none – the amount of tax will be around RON 600 (i.e. 500 kg x 60% x 2 RON/kg, whereas 60% represents the minimum level of recovery)
Besides the monthly declarations, every company is also obligated to prepare annual statements summarizing all information previously declared and estimated for the next year (to be submitted by the 25th of January of the next year).
Failure to submit the declarations on the required deadlines is penalized with a fee from RON 2,000 to RON 2,500 for the monthly returns and from RON 4000 to RON 8000 for the annual returns.