Hungary: Rates for the extended producer responsibility scheme published

Rates for the extended producer responsibility scheme (EPR) become effective 1 July 2023.

Rates for the extended producer responsibility scheme (EPR) become effective 1 July 2023.

The rates for the extended producer responsibility scheme (EPR) were published in the official gazette on 2 June 2023.

Under the new scheme—effective 1 July 2023—producers or first domestic distributors will have to assume the financial responsibility for the costs of collection and disposal of specific types of waste generated by their products.

EPR rates are significantly higher than green tax rates. For example, under green tax rules, the price for paper and cardboard was HUF 19/kg; under the EPR scheme it is HUF 173/kg. The EPR rate for screens and monitors will now be HUF 362 instead of HUF 57. However, there are certain product streams where the increase will be smaller. Large machinery, for example, will rise from the green tax’s HUF 57 to only 124 HUF under the EPR scheme.

Introduction of the EPR does not mean the abolition of green tax obligations. The EPR largely covers the flow of products covered by the green tax, and for the time being both obligations will remain in parallel. However, EPR fees are deductible against green taxes for identical product flows, in order to avoid double payment.

EPR data must be submitted quarterly to the national waste management authority by the 20th day of the month following the quarter in question, using the form published by the authority.

The established fee is payable quarterly within 15 days of receipt of the invoice, and the first invoice must be paid in the month following the third calendar quarter.

Read a June 2023 report prepared by the KPMG member firm in Hungary

 

 

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