Plastic Tax: Romania

last updated on 21 July 2023

1. Implementation of plastic/environmental tax

Local status of the implementation of plastic tax

In Romania, a plastic levy regulation already exists since 2006. The legislation was last amended in 2023.

Taxes on plastic in Romania

A tax contribution of RON 2 (approx. EUR 0.4)/kilogram is charged for the difference between the quantities of packaging waste corresponding to the minimum national recovery/incineration objectives and the quantities of packaging waste that enter plants for recycling/energy recovery (previously to 2023, the law allowed to take into consideration the whole quantity transfered to the recycling agent). Please note that the national recycling objective for plastic have been increased for 2023, as follows:

for recycling – an increase from 22,5% to 35%;
for energy recovery – an increase from 60% to 65%.

In addition, an ecotax of RON 0.15 (approx. EUR 0.03)/piece is applied to all plastic bags used for transport, except:

transport bags manufactured from materials that comply with the requirements of SR EN 13432: 2002;
since 1 January 2023, bags for household use (such as zipper bags for food storage). Bags must have a ”for household use” stamp applied individually to them.

Legal basis

The legal basis are Governance Emergency Ordinance 196/2005 on the Environment Fund and Order 578/2006 for the approval of the Methodology for calculating the contributions and fees due to the Environment Fund.

Plastic Tax or Levy?

The content of the legislation indicates more of a plastic levy.

2. Plastic/Environmental Tax scope and rates

Person liable to pay the tax

The contribution of RON 2/kg is due by economic operators who:

introduce packaged products on the national market, who import/purchase intra-community packaged products for their own use/consumption,
overpack individually packaged products for resale/distribution;
introduce on the national market sales packaging;
rent packaging for profit.

The ecotax of RON 0.15/piece is collected from economic operators who introduce plastic bags for transport (i.e. shopping bags). The ecotax must be charged separately on the sales documents and its value must be displayed in a visible place at the point of sale. By exception, the ecotax does not apply to plastic bags for household use, however, it is forbidden to use them as packaging at point of sale.

Tax base

The taxable base for the contribution is computed based on the formula Contribution = Max Quantity * RON 2. The Max Quantity is a variable that is determined on a case by case basis and the formula is quite complicated.

For the ecotax, this is RON 0.15/piece*pieces sold.

Impacts and consequences

All economic operators performing business in Romania should:

verify whether they perform operations for which a contribution/ecotax is due;
carry out an analysis of the impact that such measures could have on their business;
consult with professionals on how to better implement the legal requirements within their business operations;
undertake all necessary steps to ensure compliance;

All economic operators liable to pay contribution and/or ecotax must register with the Environmental Fund Administration.

Time of taxation

The contribution is due by economic operators only in the event of non-fulfillment of the objectives for the recovery of packaging waste placed on the national market, for which they have not handed over the responsibility to authorized economic operators or which they have not declared in contracts for taking over responsibility.

The ecotax is due at each sale of shopping bags and should be declared and paid on a quarterly basis.

Sanctions for violations

Failure to submit on time the statements regarding the obligations to the Environmental Fund is sanctioned with a fine of up to RON 5,000 (approx. EUR 1,000), failure to pay the due amounts within the legal deadline may attract additional interest and late penalties.

Failure to display at the point of sale, in a visible place, the value of the ecotax, in order to inform the final consumers, constitutes a contravention and is sanctioned with a fine up to RON 2,500 (approx. EUR 500). Failure to charge the econtax districtively on the sales documents is sanctioned with a fine of up to RON 10,000 (approx. EUR 2,000).

For using bags destined for household use as packaging at point of sale, a sanction of up to RON 10,000 (approx. EUR 2,000) applies. Also, for selling bags for household use without the required stamp that show their purpose, a fine of up to RON 25,000 (EUR 5,000) may be applied. Applying the stamp ”for household use” to bags that do not serve this purpose is sanctioned with a fine of up to RON 50,000 (EUR 10,000).

Insights

EU Green Deal and Plastic Tax – an overview

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