Environmental Fund Administration*
Available procedures
APPLICATION for the issuance of a certificate of attestation regarding the obligations to the Environmental Fund and Declaration on own responsibility*
The certificate of attestation regarding obligations to the Environmental Fund is issued according to the procedure for issuing the certificate of attestation approved by Order no. 594 of June 9, 2006 for the approval of the Certificate of attestation regarding obligations to the Environmental Fund, upon request, by the Environmental Fund Administration, within a maximum of 10 working days from the date of registration of the issuance request, if the monthly declarative situation for the last 5 fiscal years is complete and correctly prepared.
If the declarative situation for the last 5 fiscal years is incomplete / incorrect or if the company does not submit all the necessary documents for the issuance of the certificate of attestation, according to the above mentions, the AFM will not be able to issue the certificate of attestation and will send a notification in this regard to the company's headquarters.
Starting from 2020, the "Online declaration submission" service, provided by the Environmental Fund Administration, offers economic operators the possibility of issuing and communicating the Certificate of attestation regarding obligations to the Environmental Fund electronically.
The request to issue the certificate of attestation regarding obligations to the Environmental Fund in electronic format shall be transmitted through the "Online declaration submission" service available on the Environmental Fund Administration website, at the address https://online.afm.ro/ by accessing the menu Company File / Fiscal Certificate.
The use of the "Online declaration submission" service to obtain the certificate of attestation regarding obligations to the Environmental Fund is possible both for operators who have a user/password type access account (obtained by submitting the form A1 - Access account request), as well as for those enrolled in the IT application (it is mandatory to have a qualified electronic signature, issued by a qualified trust service provider, accredited according to EU Regulation no. 910/2014), according to Order no. 572/2019 for submitting declarations regarding obligations to the Environmental Fund by electronic means of remote transmission.
The validity of the Certificate of attestation regarding revenues to the Environmental Fund is 30 days from the date of issuance (please note that the date of issuance is equivalent to the date of issuance of the certificate of attestation and may differ from the date of communication).
In order not to encounter difficulties in obtaining the Certificate of attestation regarding obligations to the Environmental Fund, please clarify and correct, where applicable, any inconsistencies between the fiscal and accounting records, reflected in the taxpayer's file, before requesting it.
For additional information regarding the way to obtain the certificate of attestation regarding obligations to the Environmental Fund, you can access the AFM website at https://afm.ro/taxe_certificat_atestare.php or contact the Taxpayer Assistance and Tax Procedures Office at phone 0372.560.551 or email asistenta@afm.ro.