Previsions on packaging and packaging waste traded on the market
The present methodology introduces additional obligations for economic operators who trade packaging on the market and who individually accomplish the recovery annual targets or incineration.
Thus, they are required to prepare reports drafted based on the accounting and extra-accounting justifying documents, for their own quantity of packaging / packaging waste, products / taken / collected from the national market, recovered or entrusted based on contract to an recovering economic operator or an economic operator holding an incineration plant with energy recovery. Out of the documents held the traceability of their own packaging waste must be ensured, by type of material, from the waste producer to the recovering trader or from the trader/ individual who holds an incineration plant with energy recovery.
Responsible traders who have chosen for the accomplishment of the recovery annual targets by signing a contract with an authorized trader are required, besides the management of the recording of the packaging waste, to obtain monthly from the trader with whom they entered the contract, the report of the quantities of recovered waste packages / incinerated with energy recovery in their name, which also includes the recovery operation.
To meet the annual targets for recovery or incineration are taken into account only the amount of waste packaging contracted by traders authorized under GD no. 621/2005 and for which traceability is ensured traceability by means of accounting documents from the collector to the recoverable trader or from the trader who owns an incineration plant with energy recovery, as follows:
• quantities of packaging waste collected under a contract with a trader providing authorized to collect sanitation services of town;
• quantities of packaging waste collected under a contract with a trader authorized to collect packaging waste from the population;
• quantities of packaging waste collected from distributors and retailers under a contract with a trader authorized to collect such waste;
• quantities of packaging waste assigned to a collecting trader or recovering trader by the responsible trader who signed the contract with the trader authorized under GD no. 621/2005, as amended and supplemented.
Evidence of packaging waste management is done in compliance with the provisions under GD no. 1061/2008 on the transport of hazardous and non hazardous wastes in Romania, under GD no. 856/2022 on evidence of waste management and approving the list of wastes, including hazardous wastes, as well as the accounting provisions stipulated in the Accounting Law and Accounting Regulations in accordance with European directives, packaging and packaging waste being considered as part of the category of stocks. Note, this means that wastes must be recorded in the accounting!
Traders who accomplish the recovery targets individually as well as traders that collect waste packaging for authorized traders are required to stipulated under the contracts and accounting documents accompanying packaging waste if custody is done to achieve the annual recovery targets or incineration in incineration installations with energy recovery of packaging waste. Without that statement the respective quantities are not considered as justified and are not taken into account when calculating the meeting of the annual recovery targets. The recovery operation which is acknowledged is the one performed according to the environmental permit by the trader for which is made the proof of traceability.
Quantities of packaging waste are taken into account for meeting the recovery targets or incineration in waste incineration plants with energy recovery of packaging waste only if sales invoices are found and, if necessary, performance of service packaging waste lifting .
Eco retail packaging tax
The obligation to calculate and pay eco-tax in value of 0.1 lei / piece lies with traders that produce sales packaging for paper bags and bags made in Romania as well as with traders who place on the national market sales packaging for paper bags and bags purchased from outside the country.
Manufacturers calculate the eco-tax due at the time of sale of retail packaging while importers or traders who buy packages of sales from EU countries calculate eco-tax when they enter Romania.
Amounts owed are declared and paid quarterly, until the 25th of the month following the quarter in which the activity was performed.
Operators who place on the national market paper bags and shopping bags, with integrated or applied handle, which are subject to taxation are required to register the identification and characterization elements provided by GEO no. 21/1992 on consumer protection and to distinctively mark the eco-tax on the sale documents.
With the new methodology some obligations have been introduced for traders who place on the national market paper bags and shopping bags with integrated or applied handle, which are not subjected to taxation, they being required, for each lot, to make the proof of analysis bulletins, test reports, certificates or other documents proving the composition of the raw material / material they are made of, to have monthly statements, on each type of material, regarding the quantity and number of paper bags and shopping bags with integrated or applied handle, placed on the national market and during the fiscal control to make the proof of the type / composition of the material used to manufacture the paper bags and bags placed on the national market.
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