Sistemul de garanție-returnare pentru ambalaje primare nereutilizabile
Guarantee-Return System for Nonreusable Primary Packaging
Author(s): Elena StănciulescuSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: guarantee-return system; traders; consumers; RetuRO; packaging; handling rate
Summary/Abstract: In the view of the legislative changes applicable to economic operators trading beverages in packaging that is subject to the guarantee-return system, it is necessary to know the types of returnable packaging, the circuit of this packaging, the traders’ obligations, the accounting and fiscal treatment of this packaging, how they are collected manually and automatically and the financial elements entering in this circuit. It is also very important to know the applicable sanctions in the event of non-compliance.
Journal: CECCAR Business Review
- Issue Year: 5/2024
- Issue No: 2
- Page Range: 29-37
- Page Count: 9
- Language: English, Romanian