Fiscalitatea de mediu și implicațiile contabile în Republica Moldova

Abstract

The amendments introduced by Law No. 283 of 5 December 2024 to Law No. 1540/1998 on payment for environmental pollution, which entered into force on 1 January 2025, affected the tax regime applicable to the levy on goods that cause environmental pollution during their use and generated direct effects on accounting records. This article examines these legislative changes not only from a fiscal perspective, but also through the lens of their accounting implications. It analyzes the tax regime applicable to polluting goods and packaging, the way in which the tax reduction related to extended producer responsibility (EPR) is applied, the difficulty of separating environment-related expenses from other categories in accounting, and the absence of an adjusted methodological framework. The article also includes comparative tables and proposals regarding the adjustment of accounting policies and the development of methodological recommendations. CZU: 657.1:[336.226.44:504.054](478)