Who Submits Declarations to the Environmental Fund?

In Romania, environmental protection legislation imposes a number of obligations on economic operators, one of the most important being contributions to the Environment Fund. For many entrepreneurs and company representatives, the question arises: who submits the declaration to the Environment Fund?

What is the Environment Fund?

The Environment Fund is an economic instrument managed by the Environment Fund Administration (AFM) intended to finance environmental protection projects and implement specific legislation. The fund's revenues come mainly from contributions paid by economic operators whose activities have an impact on the environment.

Declarations to the Environmental Fund are documents through which taxpayers report the quantities of waste, packaging, hazardous substances, or emissions, in accordance with the legislation in force. Depending on the nature of the activity, these contributions may vary significantly.

Who submits a declaration to the Environmental Fund?

The answer to the question who submits a declaration to the Environmental Fund includes a wide range of economic operators. Here are the main categories:

• Importers and manufacturers of packaging: any company that places packaged products on the market is required to declare and pay a contribution for the quantities of packaging put into circulation.
• Manufacturers and importers of electrical and electronic equipment (EEE): they must declare the quantities of electronic equipment placed on the market and ensure that it is collected and recycled appropriately.
• Battery and accumulator manufacturers: they are required to contribute to the Environment Fund in proportion to the quantities of products placed on the market.
• Companies that generate hazardous waste: they must report regularly on the quantities of waste and the methods of management.
• Operators emitting greenhouse gases: in special in industriile poluante, acesti operatori trebuie sa declare cantitatile de emisii si sa plateasca taxele aferente.
• Operators using plastic bags: must pay a contribution for the bags provided to customers, in accordance with legislation on reducing plastic waste.

The categories that answer the question of who submits a declaration to the Environmental Fund are not limited to large industries, but also include small and medium-sized companies that sell packaged products, electronics, or other goods that generate waste.

In addition to the cases mentioned above, there are other economic activities that require reporting to the AFM. These include:

• economic operators placing lubricating oils, tires, vehicles, or hazardous substances on the market;
• online merchants selling packaged products directly to consumers in Romania, including those without a physical presence in the country;
• construction operators that generate and manage construction and demolition waste.

Frequency and deadlines for submission

Declarations shall be submitted via the AFM online platform, using qualified electronic signature, and their frequency may be monthly, quarterly, or annual, depending on the type of contribution. In general, declarations to the Environmental Fund are submitted by the 25th of the month following the month for which the report is made. However, there are exceptions, depending on the type of activity or product category.

Failure to submit declarations on time or submitting incorrect declarations may result in considerable fines, in accordance with legal provisions.

Specific legislation

In order to determine specific obligations, it is essential that economic operators consult specific legislation, such as:

• Government Emergency Ordinance No. 196/2005 on the Environment Fund (as amended and supplemented)
• Law No. 249/2015 on packaging and packaging waste;
• Law No. 211/2011 on waste management;
• Order No. 578/2006 approving the declaration procedure.

How to complete the declaration and what it contains

The declaration is completed online, using the platform provided by AFM (www.online.afm.ro). The document must contain accurate information about:

• the quantities of products placed on the market;
• packaging used;
• waste generated;
• metode de valorificare sau eliminare;
• calculations relating to contributions due.

To avoid errors and penalties, it is recommended that companies work with specialists in environmental consultancy, who can ensure that these statements are completed correctly and in accordance with the law.

Specialized consulting for managing obligations to the AFM

Given the complexity of environmental legislation and frequent changes, it is advisable to consult specialists in the field. They can accurately assess the company's obligations, verify its taxpayer classification, and prepare and submit the declarations correctly.

Companies that are not secure who submits a declaration to the Environmental Fund or how to proceed, they can call on professional services waste management, which also covers reporting and compliance.

Legal consequences of failure to submit the declaration

Failure to submit declarations or incorrect reporting may result in:

• fines ranging from 1,000 to 100,000 lei, depending on the severity;
• retroactive recalculation of taxes and penalties;
• suspension of activity (in extreme cases).

Prin urmare, este necesar ca fiecare companie sa verifice daca se incadreaza in categoria celor care trebuie sa depuna declaratie la Fondul de Mediu si sa actioneze in consecinta.

The question who submits a declaration to the Environmental Fund is one that requires careful analysis of each company's activities. Basically, any economic operator that introduces products to the market, generates waste, or has an impact on the environment is a potential contributor to the Environmental Fund.

To avoid penalties and comply with legislation, it is recommended to collaborate with companies specializing in environmental consulting and waste management. This allows companies to focus their resources on their core business, leaving the management of their obligations

A correct answer to the question who submits a declaration to the Environmental Fund can make the difference between a company that complies with regulations and one that is exposed to legal and financial risks.