Order of the Ministry of Environment, Water and Forests no. 209/2024 regarding the amendment and completion of the Order of the Deputy Prime Minister, the Minister of the Environment, no. 572/2019 for the submission of declarations regarding obligations to the Environmental Fund by electronic means of remote transmission was published in the Official Gazette, Part I no. 122 of February 13th, 2024.

eTAX service:

To submit by electronic means of remote transmission the declarations regarding the obligations to the Environmental Fund, taxpayers use the "eTAX - online AFM communication" (eTAX) service, available on the website of the Environmental Fund Administration.

Completing and submitting declarations regarding obligations to the Environmental Fund is carried out in accordance with the instructions for using the "eTAX - AFM online communication" Service, using the existing declaration forms on the website of the Environmental Fund Administration.

The declaration submitted by electronic means of remote transmission is assumed to be signed by the person enrolled in the "eTAX - AFM online communication" Service if he has attached a qualified electronic signature to the declaration.

• The administrative-fiscal acts and other acts issued in electronic form by the Environmental Fund Administration in the execution of the law are communicated by electronic means of remote transmission through the "eTAX - online AFM communication" service.
• Through eTAX, the Environmental Fund Administration can communicate documents or information, other than those provided above, to the extent that they are held and are provided for in this order.
• In the case of using eTAX, no other way of communicating the administrative-fiscal act or the act issued by the Environmental Fund Administration in the execution of the law is used.

To remember! The taxpayer who used during a fiscal year both ways of submitting the declaration regarding the obligations to the Environmental Fund is obliged to submit the related declaration for the month of December through the "eTAX - AFM online communication" Service. Otherwise, the statement is considered not communicated.

Through eTAX, taxpayers can submit declarations, requests or other documents to the Environmental Fund Administration.

Enrollment application for using the e-TAX service:

The electronic submission of declarations regarding obligations to the Environmental Fund within the "eTAX - AFM online communication" Service can be made by the following authorized persons:

The use of the "eTAX - online AFM communication" Service by the persons referred to in letter a) will be possible only after enrolling in the IT application, based on a document certifying the capacity of legal representative, attached to the enrollment application provided in annex no. 2 to this order.

The use of the "eTAX - online AFM communication" Service by the persons referred to in letter b) will be possible only after enrollment in the IT application, based on a notarial power of attorney attached to the enrollment application provided in annex no. 2 to this order.

The notarial power of attorney must include the following elements:

The enrollment application signed electronically by the Environmental Fund Administration will be downloaded, verified and signed with a qualified electronic signature by the authorized person. The enrollment request will be sent, in electronic format, to the "eTAX - AFM online communication" Service and will be accompanied by the document attesting the legal representative capacity or the notarial power of attorney, as the case may be.

After the approval of the enrollment request, the authorized person will be considered an enrolled person on the "eTAX - online AFM communication" Service platform.

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