We inform you that in the Official Gazette no. 101 / 08.02.2019 was published the Government Decision no. 51/2019 for the approval of the Methodology Norms for the application of Law no. 217/2016 on the reduction of food waste, with subsequent modifications and completions.

1. This document is prepared as a general guide. No responsibility loss occasioned to any person acting or retraining from action as a result of any material in this publication
can be accepted by the author or publisher.
PKF Finconta, PKF Finconta Consultanta and PKF Finconta HR are members of PKF International Limited family of Legally independent firms and does not accept any
responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms.
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38 Jean Louis Calderon Street, District 2, Bucharest, Romania
Tel.: +4021.317.31.96, e-mail: office@pkffinconta.ro
TAX NEWSFLASH NO. 3/2019
We inform you that in the Official Gazette no. 101 / 08.02.2019 was published the Government
Decision no. 51/2019 for the approval of the Methodology Norms for the application of Law no.
217/2016 on the reduction of food waste, with subsequent modifications and completions
The area of application
The rules target economic operators in the primary production of agri-food products, manufacturing
and processing, distribution and marketing, as well as hotel and public catering.
Thus, economic operators in the entire agri-food chain, regardless of the form of organization, take
steps to comply with the provisions on food safety according to European and national regulations, at
all stages of production, processing, storage and marketing of food, including in the hotel industry and
food services.
Preventive measures that can be taken to reduce food waste
▪ Economic operators can take a series of measures to reduce food waste, such as:
o For primary production:
- planning measures or other economic instruments that promote the efficient use of
resources;
- research, innovation, technology / refurbishment (ie the creation of drought-tolerant varieties
and hybrids, diseases and pests, the development of efficient systems of agricultural
machinery and equipment for harvesting, sorting, storage and packaging);
- adapting production to market conditions;
- education and information measures on the prevention of wastage of agro-food products, the
quantification of food waste;
- redistribution / use of surplus
- etc.
o For manufacturing and processing
- measures to plan, re-use secondary products or other economic instruments that promote
the efficient use of resources;
- research-development-innovation measures;
- Innovative food treatment measures;
- adapting production to market conditions, demand-offer;
- etc.
o For storage, distribution, marketing:
- the realization and monitoring of a FIFO "first-come-first-out" system for commodity
stocks;
- informing / educating consumers on the optimal conditions of use and storage of food;
- collaborating with consumers and understanding their needs;
- etc.
o For the hotel industry and public catering sector:

2. This document is prepared as a general guide. No responsibility loss occasioned to any person acting or retraining from action as a result of any material in this publication
can be accepted by the author or publisher.
PKF Finconta, PKF Finconta Consultanta and PKF Finconta HR are members of PKF International Limited family of Legally independent firms and does not accept any
responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms.
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it’s good to be trusted!
www.pkffinconta.ro
38 Jean Louis Calderon Street, District 2, Bucharest, Romania
Tel.: +4021.317.31.96, e-mail: office@pkffinconta.ro
- planning measures or other economic instruments that promote the efficient use of
resources;
- the realization and monitoring of a "first-come, first-out" FIFO system for commodity /
raw material stocks;
- measures for the separate collection of food waste, by category for recycling / recovery /
disposal according to the waste hierarchy and the specific legislation in force;
- etc.
▪ Economic operators can take measures to sell on low-price agri-food products subject to
accelerated sales, according to the legislation in force;
▪ Economic operators may take measures to donate products close to the expiry date of the
minimum durability to the final consumer or to the receiving operator, on the basis of a contract,
at any time within the last 10 days of validity until the date of durability;
▪ public catering establishments such as restaurants, self-service restaurants, confectioners,
pastries, locksmiths, simmets, canning, canteens, canteens and other restaurants, can donate
cooked / prepared / processed foods to their receiving operators and final consumers;
▪ if receiving operators fail to donate agri-food products until the minimum durability period has
expired, they will apply the measures provided for primary production.
It is forbidden:
1. Donation to the final consumer and the receiving operator of the following perishable food:
- vegetable juices and unpasteurized fruit;
- vegetables and pre-cut fruits;
- germinated seeds.
2. Donation to the final consumer of the following perishable microbiological of animal origin:
- the meat and fresh organs from cattle, swine, goats, sheep, horses, poultry, wild or farmed
game;
- minced meat, prepared meat;
- raw milk and raw milk products;
- fish and fresh fishery products;
- eggs and raw egg products.
These foods may be donated to receptive operators such as social canteens or other public catering
establishments operating on the basis of Law no. 292/2011, to transform them, without undue delay,
into finished product destined for the final consumer.
Cannot be donated animal or non-animal products declared / classified as unfit for human
consumption by the competent authorities, respectively by the food operator, as well as the products
described by the European regulation in the field.
Cannot be donated products of animal or non-animal origin declared / classified as unfit for human
consumption by the competent authorities, respectively by the food operator, as well as the products
described by the European regulation in the field.
As an exception to the above, the food products non-marketed because of presentation, packing
defects or other defects that cannot pose any risk to public health can be donated only after a detailed
assessment has been made on each product type, to ensure that they can be safely eaten.
The evaluation will be done by the donor operator and will be recorded in the contract concluded at
the time of the donation.

3. This document is prepared as a general guide. No responsibility loss occasioned to any person acting or retraining from action as a result of any material in this publication
can be accepted by the author or publisher.
PKF Finconta, PKF Finconta Consultanta and PKF Finconta HR are members of PKF International Limited family of Legally independent firms and does not accept any
responsibility or liability for the actions or inactions of any individual member or correspondent firm or firms.
P a g e | 3
it’s good to be trusted!
www.pkffinconta.ro
38 Jean Louis Calderon Street, District 2, Bucharest, Romania
Tel.: +4021.317.31.96, e-mail: office@pkffinconta.ro
Products classified in category 3 according to European rules in the field, as well as products not
destined for human consumption, cannot be reintroduced into the agri-food chain, even if a
subsequent risk analysis is carried out.
The economic operators in the agri-food chain transferring food through donation have the obligation
to keep a nominal record for 3 years with the suppliers of the agri-food products they receive and
their beneficiaries. If food is distributed directly to the final consumer, such evidence is no longer
required.
The Ministry of Agriculture and Rural Development will periodically publish and update the list of
operators who will receive the donations, which will include its identification data and the type /
category of food products that can be donated / marketed.
Entry on the list of operators will be made by request, in writing or on-line, which will be submitted to
the Ministry of Agriculture and Rural Development, accompanied by a copy of the registration /
sanitary veterinary authorization and food safety document.
The obligations of the economic operators:
a) to elaborate an annual decrease of the food waste and to submit it to the competent
authorities at their request;
b) to submit to the Ministry of Agriculture and Rural Development, by March 31st of each year,
annual reports for the period 01 January - 31 December of the previous year, according to the
model annexed to the present decision;
Prevention and reduction of food waste will be brought to the
attention of end-users by public authorities with regulatory and
control skills in the field through media, online media campaigns,
the organization of seminars, conferences, forums, printing of
informative advertising materials, etc.
Contact:
Maria Popa
Tax Manager
maria.popa@pkffinconta.ro
Narcisa Chirila
Tax Manager
narcisa.chirila@pkffinconta.ro