RetuRO – problematică și propuneri de înregistrare în contabilitate
RetuRO/Deposit Return System in Romania – accounting considerations

Summary/Abstract: During the recent years, interest in sustainability has grown significantly, leading to legislative changes that impose certain obligations on economic operators. One of the most important circular economy projects in Romania is the Deposit Return System (SGR/DRS), which aims to meet the collection and recycling targets for aluminum and glass imposed by the European Union. The aim of the system is to collect packaging from the market and return it to the economic cycle for reuse in the production of new packaging. Since last year, a 50-buck deposit has been charged for any primary packaging made of glass, plastic or metal, regardless of its type or content, provided it has a certain capacity and use. This amount can be recovered when used packaging is returned to the collection points. In the following article, we present the main accounting aspects relevant to entities that have obligations related to the collection or recycling of primary packaging, i.e. traders, producers, distributors, HORECA traders and corporate consumers.

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