ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF MOLDOVA

of January 28, 2025 No. 10

About approval of report form about collection for goods in the course of which use the environment, and instructions for its filling is polluted

In pursuance of provisions of article 14 of the Law on payment for environmental pollution No. 1540-XIII of February 25, 1998 (The official monitor of the Republic of Moldova, 1998, Art. No. 54-55, 378), with subsequent changes and amendments, PRIKAZYVAYU:

1. Approve:

1) the Report form about collection for goods in the course of which use the environment (the POLMED 25) form, according to appendix No. 1 to this order is polluted.

2) the Instruction for filling of the Report on collection for goods in the course of which use the environment, according to appendix No. 2 to this order is polluted

2. This order becomes effective from the date of publication in the Official monitor of the Republic of Moldova and is applied to tax periods since 1.01.2025.

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Moldova of January 28, 2025 No. 10

Form

The report on collection for goods in the course of which use the environment is polluted (the POLMED 25) form

See the Report

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Moldova of January 28, 2025 No. 10

The instruction for filling of the Report on collection for goods in the course of which use the environment is polluted

Section I. General provisions

1. The instruction for filling of the Report on collection for goods in the course of which use the environment is polluted, provides procedure for filling of the Report (the POLMED 25) form.

2. The obligation on submission of the Report on collection for goods in the course of which use the environment is polluted arises at legal entities irrespective of the type of property and form of business and physical persons performing business activity in any, the form determined by the legislation namely:

a) producers of the goods specified in appendix 8;

b) importers of the goods specified in appendix 8;

c) the buyers acquiring goods, specified in appendix No. 8, consumer package, and also the goods packed into primary, secondary and/or tertiary package made of plastic, tree, paper, cardboard, glass, metals (including aluminum) at physical persons. and legal entities of the tax relations with its budget system which are in the territory of the Republic of Moldova, but not having;

d) the producers and importers placing in the market products and goods packed into primary, secondary and/or tertiary package made of plastic, tree, paper, cardboard, glass, metals (including aluminum) which contain products and/or facilitate and several units of products/goods protect the treatment of her, transportation and/or unites several units of products/goods and/or facilitates their delivery from the producer to the final consumer or the consumer;

e) the producers and importers placing in the market packaging for realization.

For this purpose the concept of packaging is determined in Art. 3 of the Law No. 1540/1998, which establishes the product made of materials of any nature, intended for content of goods and their protection during loading, representation and delivery against the producer to the end user or the consumer and for use as primary package, secondary package, packaging for realization or tertiary packaging.

Primary package - packaging, held for use as commodity unit the end user or the consumer in outlet.

Secondary package - the packaging intended for education in outlet of group of commodity units irrespective of whether it is on sale as such to the end user or the consumer or serves only as means for filling of shelves in outlet. The secondary package can be separated product without violation of its characteristics.

Packaging for realization - the object developed or designed for filling in outlets and also object disposable which is filled or developed for filling in realization points.

Tertiary packaging (shipping package) - the packaging intended for simplification of loading and transportation of several commodity units or group packagings and also for the prevention of its damage when loading or transporting. Tertiary packaging does not include road, rail, water containers or air mode containers.

Composite packaging - the packaging made of two or more layers of various materials, not separable manually forming one integral unit consisting of internal reservoir and external cover which is filled, warehoused, transported and is devastated as such;

In case of the composite packaging made of the materials belonging to two or more categories it is considered and it is represented in line item for the packaging consisting in weight of the main material.

3. The report on collection for goods in the course of which use the environment is polluted is signed by the head and the chief accountant of the subject of the taxation and it is represented to the State Tax Administration with compulsory use of the automated methods of the electronic reporting according to part (21) article 187 of the Tax Code:

- monthly, to the 25th inclusive the month following after month for which the report is submitted - subjects which are not part of collective system of expanded responsibility of producers, or not registered as individual system, for the packaging provided on the market and for the goods determined in appendix 8 to the Law No. 1540/1998, that are not subject to regulation of expanded liability of the producer.

In this case tables No. 1 and No. 2 of the Report on collection for goods in the course of which use the environment is polluted are filled in.

- annually, till the April 30 following after accounting year - subjects which are part of collective system of expanded responsibility of producers or registered as individual system, for the packaging provided on the market and for the goods established in appendix 8 to the Law No. 1540/1998, which are object of regulation of expanded responsibility of producers.

In this case tables No. 1 and No. 3 of the Report on collection for goods in the course of which use the environment is polluted are filled in.

4. If within calendar year subjects which concerning packaging fulfill obligations on expanded responsibility of producers in individual procedure or through collective system perform leviable transactions with goods from appendix No. 8 to the Law No. 1540/1998, that they shall submit the report with reflection of indicators in the table No. 1 for:

a) months in which these transactions were performed:

- on goods from Appendix No. 8 to the Law No. 1540/1998, on which the obligation on expanded liability of the producer is not provided;

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