Regulating the conditions for online submission of statements to the Environmental Fund The online submission of statements to the Environmental Fund will be done through the service “Submitting statements online”, which will be made available to taxpayers/payers, on the page of the Internet at AFM (Administration of the Environmental Fund).
Order 572/2019 establishes the rules applicable to the online submission of statements to the Environmental Fund, among which:
For the use of the “Online submission of statements” service, AFM will generate a taxpayer access account, based on a request made by him, in the form provided by Annex 1 to Order 572/2019;
Online submission of declarations may be made only by the legal representative of the taxpayer or by the authorized representative of the legal representative, after accessing the computer application of the AFM, based on the accessing request provided in Annex 2 to Order 572/2019
For submitting the declarations by a proxy of the taxpayer’s of the legal representative, a notarial declaration will be attached to the accessing request, which will have to contain certain information provided expressly by Order 572/2019.
In the application for registration or, as the case may be, in the notarial declaration, the legal representative of the taxpayer may express his agreement regarding the option of issuing by AFM, in electronic form, of the administrative-fiscal documents, of the execution documents or of any to other acts, as well as in relation to the option of communicating these acts through electronic means of long distance transmission, in accordance with the provisions of art. 43 paragraph (15) of the Fiscal Procedure Code.
Signing online transmitted statements regarding obligations to the Environmental Fund can only be done using a qualified electronic signature, which is based on a qualified certificate for electronic signature, issued by a qualified trusted service provider, accredited in accordance with the provisions of the Regulation (EU) no. 910/2014
If, in a fiscal year, both the online submission method and the communication with acknowledgment of receipt of the AFM headquarters are used, (as it has been so far), in order to be considered as submitted, the December statement must be submitted online;
For the declaration of obligations regarding the same reporting period, there will not be used simultaneously several methods of submitting of the statements (online, communication with acknowledgment of receipt or submission to the AFM headquarters). Otherwise, there will be registered only the first submitted declaration.
The tax statements transmitted through the “Online submission of statements” – service are considered as communicated on the date provided by the application together with the assigned registration number
Any modification of the tax declarations is made only by submitting a rectifying declaration in an edited form on paper, according to the Order of the Minister of the environment no. 591/2017. The corrective statements cannot be submitted online;
The administrative-fiscal documents or the procedural documents, which were communicated by the “Online submission of statements”- service shall be considered to have been communicated or, as the case may be, fulfilled, within 15 days from the date of transmission to the indicated e-mail address
The documents are considered communicated or, as the case may be, fulfilled, and if the taxpayer gives up the “Online submission of statements” service if the renunciation is made before the 15-day communication deadline.
Order 572/2019 does not set a deadline from which the “Online submission of statements” service must be made available to taxpayers by AFM (Administration of the Environmental Fund).
The mentioned service is, at the present moment, not available on the AFM website.