In the Official Gazette no. 128/2023 of February 15, 2023, Order no. 185/2023 was published for the approval of the model and content of the “Declaration regarding certain single-use plastic products” form and the instructions for completing and submitting it.
The declaration regarding certain single-use plastic products is submitted in electronic format to the Environment Fund Administration. The central public authority in the field of the economy and the central public authority in the field of the environment will access the information from the declarations sent by the economic operators and from the reports generated based on them, based on the accounts created by the Administration of the Environmental Fund at the “Declaration submission online” service (www .afm.ro)
The date of submission of the declaration regarding certain single-use plastic products is the date of its registration on the website of the Environmental Fund Administration, as communicated to the taxpayer through the electronic confirmation message sent as a result of receiving the declaration. According to the legislation in force, the declaration regarding certain single-use plastic products” is completed and transmitted in electronic format by legal entities and natural persons who have introduced such products on the market. The transmission of declarations regarding certain single-use plastic products in electronic format is done only after the taxpayer has given his consent regarding the communication of data through an electronic communication network. The deadline for declaring the obligations regarding certain single-use plastic products is annual, until February 25 inclusive, for the declaration obligations related to the previous year, representing:
a) the quantities introduced on the market in the year preceding the one in which it is reported by economic operators who introduce on the national market single-use plastic products listed in part A of the annex to Government Ordinance no. 6/2021 regarding reducing the impact of certain plastic products on the environment;
b) the quantities introduced on the market and the quantities collected in the year preceding the one in which it is reported by economic operators who introduce on the national market single-use plastic products listed in part F of the annex to Government Ordinance no. 6/2021 regarding reducing the impact of certain plastic products on the environment;
c) the percentage of recycled material from PET bottles for drinks, listed in part F of the annex to Government Ordinance no. 6/2021 regarding the reduction of the impact of certain plastic products on the environment, which contain recycled plastic, by economic operators who introduce on the national market single-use plastic products listed in part F of the annex to Government Ordinance no. 6/2021 regarding reducing the impact of certain plastic products on the environment;
d) the quantity of recycled material placed on the market by economic operators placing on the national market recycled plastic for incorporation into PET bottles.
The first reporting period shall be the calendar year 2022, except for those referred to in point (a). c) and d) for which the first reporting period is the calendar year 2023.