1.1. Contact organisation
National Institute of Statistics Romania
1.2. Contact organisation unit
Departament of Agricultural and Environmental Statistics.
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
victor.ene@insse.ro
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
28 April 2025
2.2. Metadata last posted
28 April 2025
2.3. Metadata last update
28 April 2025
3.1. Data description
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
3.2. Classification system
Environmental tax revenue is broken down by:
A. type of environmental tax,
B. sector/industry of tax payer
A. Classification according to type of environmental tax
For analytical purposes, the environmental taxes are divided into four categories:
1. energy taxes (including CO2 taxes),
2. transport taxes,
3. pollution taxes,
4. resource taxes (excluding taxes on oil and gas extraction).
B. Environmental taxes by economic activity
Environmental tax revenues are allocated to the different tax payers:
• by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2)
• households as consumers
• non-residents
• not allocated (impossible to be allocated to one of the categories mentioned above)
3.3. Coverage - sector
Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents.
Starting with the 2021 DC, data has been added for “Environmental taxes for national purposes (difference between total reported above and total published for national purposes)”. These are:
- Energy taxes - Other taxes and fees.
- Pollution tax - Excises from sale of other products + General sales or turnover taxes + License tax.
- Resource tax - Taxes on revenues from the exploitation of natural resources.
Data has also been added for “Other environmentally related payments to government (fees and charges)”. These are:
- Energy taxes - Contributions for the potential provided for hydropower purposes through the dams of the accumulation lakes from the administration of the National Administration "Romanian Waters".
- Transport taxes - Rovinieta income + revenue from special transport authorizations + Income from road area use + Revenues from the use of Danube bridges + Revenue from revenue collection agencies.
- Pollution tax - Contributions for the reception of wastewater in water resources - General, specific, toxic and very toxic chemical indicators+Revenue from the application of the tariff for the approval of plans for the disposal of equipment and materials containing PCB / PCT+Revenue from the application of the tariff for the registration of manufacturers of electrical and electronic equipment and manufacturers of batteries and accumulators+Revenue from the application of the tariff for the approval of the inland transport of hazardous waste, the notification of the import of non-hazardous waste, the import / export of hazardous waste or its transit+Revenue from the application of the tariff for environmental impact assessment for certain public and private projects (various stages) or revision / updating of the environmental agreement+Revenue from the application of the tariff for environmental impact assessment for certain public and private projects (various stages) or revision / updating of the environmental agreement+Revenue from the application of the tariff for the issuance of the permit for the application in agriculture of sludge from wastewater treatment.
- Resource tax - Mining and oil fees.
3.4. Statistical concepts and definitions
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
3.5. Statistical unit
Data refer to environmental taxes collected by the government and payable by the different economic agents.
3.6. Statistical population
The target population are all production sectors by NACE, households as consumers and non-residents.
3.7. Reference area
ROMANIA
3.8. Coverage - Time
2006 - 2023
3.9. Base period
Not applicable.
Million National Currency (MNAC)
Romania transmits the data to Eurostat every year in April covering the years 2006 - n – 2 (n = current year). According to the regulation UE no. 691/2011.
6.1. Institutional Mandate - legal acts and other agreements
Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts as amended by Regulation 538/2014, as well as legal acts in the area of national accounts. Data transmission became obligatory in September 2013. Before, Eurostat collected the data on a voluntary basis.
The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected.
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016
Law No. 190 of July 18, 2018 on implementing measures for Regulation (EU) 2016/679 of the European Parliament and of the Council of April 27, 2016
7.2. Confidentiality - data treatment
Not applicable.
8.1. Release calendar
National release calendar for environmental taxes by economic activity (ETEA) data: 27 June 2025 TEMPO (NIS data base), 22 December 2025 Annual publication on environmental economic accounts - the account of environmental taxes chapter.
8.2. Release calendar access
8.3. Release policy - user access
See concept 8.1
ANNUAL
10.1. Dissemination format - News release
Not applicable.
10.2. Dissemination format - Publications
Regular publication: "Enviromental economic accounts".
10.3. Dissemination format - online database
TEMPO database, matrix PMI116A
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
No other disemination format.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
Metadata in on line metadata base.
Metadata in annual publication "Enviromental economic accounts" .
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
We don't have national quality reports.
11.1. Quality assurance
We validate data: - double check with data providers
- assurance of fully correlation with NTL
11.2. Quality management - assessment
Annual discutions with data providers
12.1. Relevance - User Needs
Not applicable.
12.2. Relevance - User Satisfaction
Not applicable.
12.3. Completeness
Not applicable.
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
The data estimation accuracy is difficult to evaluate.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not non-sampling error
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
No processing error.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
Starting with the 2022 reporting, Romania transmits the data to Eurostat in April, covering the years 2006 - n - 2 (n = current year).
The average production time for data is three month.
The data are disseminated in October, in the TEMPO online database and in December in the national publication
14.1.1. Time lag - first result
Time lag: 22 months from the last day of the reference period to the day of publication on the online data base TEMPO.
Time lag: 16 months from the last day of the reference period to the day of transsmision to the Eurostat.
14.1.2. Time lag - final result
Time lag: 22 months from the last day of the reference period to the day of publication on the online data base TEMPO.
Time lag: 16 months from the last day of the reference period to the day of transsmision to the Eurostat.
14.2. Punctuality
No lag between the actual delivery of the data and the target date when it should have been delivered.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
The national accounts are the main data source. The tax data are collected from the institutional sector accounts, namely S13 (general government sector), a list of all taxes is available annually (NTL).
There are not discrepances between ETEA and EGSS / international concepts and deffinitions.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
There are no limitations in use of date for comparations over time
15.2.1. Length of comparable time series
We have no break in time series.
15.2.2. Comparability - over time detailed
| Tax type |
Reference period |
Reasons for breaks |
|---|---|---|
| energy taxes |
2006-2023 |
no break in time series |
| transport taxes |
2006-2023 |
no break in time series |
| pollution taxes |
2006-2023 |
no break in time series |
| resource taxes |
2006-2023 |
no break in time series |
15.3. Coherence - cross domain
We analize annual toghether with NA department the NTL in order to enshure that all environmental taxes are properly listed and classified in the NTL and are coherent with ETEA data.
15.3.1. Coherence - sub annual and annual statistics
We are using only annual data.
15.3.2. Coherence - National Accounts
No accuracy or coherence problems.
15.3.2.1. Coherence - National Accounts detailed
| Tax type |
Discrepancy |
Size of discrepancy |
Reasons |
|---|---|---|---|
| energy taxes |
Starting with 2021, the following energy taxes have been added to the NTL: Income from the contribution to the Energy Transition Fund; The additional income tax is obtained as a result of the deregulation of prices in the natural gas sector; Monopoly tax in the electricity and natural gas sector; Tax on additional income made by electricity producers in accordance with Law no. 259/202. We did not consider these as environmental taxes because they do not fall under the definition of environmental taxes according to the guide. These taxes, paid by energy producers/distributors, aim to moderate prices in the market.
|
- |
- |
| transport taxes |
- |
- |
- |
| pollution taxes |
- |
- |
- |
| resource taxes |
- |
- |
-
|
15.4. Coherence - internal
We are using the same data sources for the entire time series.
Not available.
17.1. Data revision - policy
Revision Policy of the National Institute of Statistics
For the year 2022, the distribution on NACE for energy taxes according to PEFA 2022 was revised.
17.2. Data revision - practice
We review the list of environmental taxes for completeness every year. For energy taxes and for pollution taxes, a reallocation was made on caen_rev2 based on the latest PEFA version.
17.2.1. Data revision - average size
Data where revised because NTL was revised.
17.2.2. Status of data
The data transmitted are final.
18.1. Source data
See table at 18.1.1
18.1.1. Source data detailed
Restricted from publication
18.2. Frequency of data collection
Annual
18.3. Data collection
We received data from outside of organization. The provider is: Ministry of Internal Affairs (MAI), National Administration of Romanian Waters (ANAR), National Agency for Environmental Protection (ANPM), National Road Infrastructure Management Company (CNAIR) .
The data are provide based on the convention between NIS and institutions. Within our organization the data are provided on written request.
18.4. Data validation
We ensure the proprer quality of data source by checking them with the previous year data.
18.5. Data compilation
Not applicable.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
| Tax type |
Reference years |
Method for breaking down revenue to payer |
|---|---|---|
| energy taxes |
2006-2023 |
see table 18.1.1 |
| transport taxes |
2006-2023 |
see table 18.1.1 |
| pollution taxes |
2006-2023 |
see table 18.1.1 |
| resource taxes |
2006-2023 |
see table 18.1.1 |
18.5.3. Compilation of estimations
Not available.
18.5.4. Compilation of revenue payable by non-residents
- Energy taxes paid by non-residents come from non-resident economic operators who pay Excises from energetical products sales.
- The compilation of transport taxes paid by non-residents are based on AEA and PEFA data.
The first step was breaking down the transport taxes from NTL (S13) on households (HH) and economic activities (A_U) using PEFA, Table C - Physical use table of emission-relevant use of energy flows (related to fuel combustion).
For the compilation of transport taxes paid by non-resident companies was considering only the share of transport taxes paid by economic activities, using the AEA transport of non-residents (Bridge table). The time series of AEA data cover the years 2008 - n-2, where n is current year. For 2006 and 2007 years, we made some statistical procedures (e.g. extrapolation).
AEA and PEFA are in line with the ESA methodology, which present data in the same way that is fully compatible with the concepts, principles and data of the national accounts. 08:52:23
18.5.5. Compilation of revenue broken down by payer for years before 2008
We have bad data source available on NACE Rev.2 so we used the same method of compilation.
18.6. Adjustment
Not applicable.
18.6.1. Seasonal adjustment
Not applicable.
Starting with 2021, the following energy taxes have been added to the NTL: Income from the contribution to the Energy Transition Fund; The additional income tax is obtained as a result of the deregulation of prices in the natural gas sector; Monopoly tax in the electricity and natural gas sector; Tax on additional income made by electricity producers in accordance with Law no. 259/202. We did not consider these as environmental taxes because they do not fall under the definition of environmental taxes according to the guide. These taxes, paid by energy producers/distributors, aim to moderate prices in the market.
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
28 April 2025
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
Data refer to environmental taxes collected by the government and payable by the different economic agents.
The target population are all production sectors by NACE, households as consumers and non-residents.
ROMANIA
Romania transmits the data to Eurostat every year in April covering the years 2006 - n – 2 (n = current year). According to the regulation UE no. 691/2011.
The data estimation accuracy is difficult to evaluate.
Million National Currency (MNAC)
Not applicable.
See table at 18.1.1
See concept 8.1
ANNUAL
Starting with the 2022 reporting, Romania transmits the data to Eurostat in April, covering the years 2006 - n - 2 (n = current year).
The average production time for data is three month.
The data are disseminated in October, in the TEMPO online database and in December in the national publication
The national accounts are the main data source. The tax data are collected from the institutional sector accounts, namely S13 (general government sector), a list of all taxes is available annually (NTL).
There are not discrepances between ETEA and EGSS / international concepts and deffinitions.
There are no limitations in use of date for comparations over time
