The new measures are included in a bill that will soon be submitted to the government. The document was drafted by the Ministry of the Environment. It is scheduled to take effect on January 1, 2027.
New environmental feesare being introduced
The law will regulate both existing fees (for goods whose use causes environmental pollution; for emissions of pollutants from stationary sources; for the use of natural resources; for the discharge of pollutants in wastewater and waste disposal), as well as new fees that are planned to be introduced.
In particular, a carbon levy; a levy on single-use plastic products; and levies for failing to meet established targets for the collection and recycling of packaging waste, batteries and accumulators, tires, used oils, electrical and electronic equipment, etc.).
It will regulate the entities and objects subject to taxation; the amounts of payments for each source, including a mechanism to prevent the double imposition of levies.
The payment amounts will be increased
The rates of the payments are specified separately and will be increased by including new sources of pollution in the list. The fees will be organized into separate sections. For example, the carbon fee in 2027 will be 80 lei per metric ton of CO₂, and by 2030 it will be gradually increased to 400 lei per metric ton.
The system of payments for the use of natural resources is also outlined: rates, procedures for calculation, reporting, and payment, as well as applicable exemptions. It also specifies the procedures for submitting reports and developing the necessary forms.
According to the draft, the State Tax Service will administer the payments, and the Ministry of the Environment will approve the reporting forms.
The draft also defines the procedure for distributing payments between the state budget and municipal budgets. It is proposed that payments for the use of natural resources be distributed on a 50/50 basis, and payments for emissions of pollutants into the atmosphere or their discharge with wastewater be distributed on a 70/30 basis.
The document also provides for annual indexation of the rates. If the average annual inflation rate for the previous year is less than 5%, the rate will increase by the amount of the average annual inflation. If, however, the consumer price index exceeds 5%, the payment amount will increase by only 5%.
