​In the current context, when energy and natural gas prices have increased significantly, more and more consumers are considering renewable energy sources, such as energy produced by photovoltaic panels, as alternative solutions.

Importers buying PV panels outside Romania (from other Member States or outside the territory of the European Union) and producers must be aware of their obligations to the Environment Fund (in addition to other customs and fiscal obligations) as persons , which introduce these panels to the national market.

Tax on packaging and packaging waste

For business entities that introduce packaged goods to the national market (including packaged photovoltaic panels), a contribution of 2 lei/kg belongs to the Ecological Fund for the difference between the amount of packaging waste that meets the minimum disposal/recycling goals set by the legislation (approx. .. 65% of the amount placed on the market from 2023) and the volume of packaging waste entrusted for recovery/recycling. Starting from 2023, the amount actually withdrawn is taken into account, not the amount entrusted for disposal/recycling.

For example, for the amount of 1 ton of packaging (can consist of wooden pallets, cardboard boxes, polyethylene film, polyethylene tapes, metal corners), the importer, respectively, the manufacturer will be obliged to pay the Administration of the Environment Fund an amount of 1300 lei, if they do not restore / do not recycle any amount of packaging placed on the market, either individually or by transferring responsibility to an authorized entity in this regard.

Tax on electrical and electronic equipment

Photovoltaic panels are included in the list of electrical and electronic equipment (“EEE”) published as an appendix to Emergency Order no. 5/2015 on waste electrical and electronic equipment. What does this really mean for the importer/manufacturer?

In the emergency order of the government no. 196/2005 provides for a contribution in the amount of 4 lei/kg and 20 lei/kg, respectively (8 lei/kg, from January 1, 2023) for lamps, paid by business entities implementing EEE on the national market, on the difference between the volumes of EEE waste that meet the annual collection targets (currently 65%) and the volumes actually collected.

In addition, for the introduction of EEE on the market, manufacturers/importers are required to register with the National Environmental Protection Agency (NAPA) in the Register of Electrical and Electronic Equipment Manufacturers. In this way, they will receive a registration number that will be communicated to the commercial networks through which the EEE is sold.

Marketing without the obligation to register or purchasing from unregistered EEE producers is considered a violation and is punishable by a fine of 40,000 to 50,000 lei. In addition to a sanction in the form of a fine for a violation, an additional sanction in the form of a temporary suspension of the business entity’s activity until the requirements of the law are met is also applied.

Finally, importers/producers of photovoltaic panels are obliged to declare to the Environmental Fund every month by the 25th of the month following the month in which they carried out their activity (for example, the date of import or intra-community purchase), the number of packages in which the photovoltaic panels were panels, EEE presented on the national market and the amount of recycled packaging waste, respectively, the amount of collected EEE waste.

The context is the REPowerEU plan, the EU’s fossil fuel de-dependency initiative aimed at rapidly deploying renewable energy. The European Union Solar Energy Strategy was published in May 2022.

In addition, as part of the promotion of the use of renewable energy sources, starting from 2022, the Combined Nomenclature (“NC”) of the European Union introduced tariff codes specific to photovoltaic products with zero or 2.7% customs duties, as follows: Photovoltaic cells , assembled/disassembled into modules or assembled into panels with 0% duty (CN code 8541 42 00 and 8541 43 00) and photovoltaic generators with 2.7% duty (NC code 8501 80 00)

In addition, other components of the photovoltaic system have zero or low taxes: static converters (inverters) 0% duty (CN code 8504 40), lithium-ion batteries with 2.7% duty (CN code 8507 60 00), steel rack for solar modules with 0% duty (NC code 7308 90).

The article is signed by Daniela Neagoe, Senior Manager, International Trade, EY Romania

Article supported by EY Romania