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Extended producer responsibility in Hungary – the relationship between green tax and the EPR, invoice clauses

  • Hungary will implement the Extended Producer Responsibility (EPR) system from 1 July 2023.
  • The EPR system will overlap with the environmental product charge, but some products will only be subject to one or the other.
  • Products subject to both EPR and the green tax include accumulators, packaging, electrical and electronic equipment, tyres, office paper, and advertising paper.
  • Products subject to green tax only include other petroleum, plastic, and chemical products. Products subject to EPR only include single-use plastics, batteries, LI-ON batteries, wooden furniture, vehicles, frying oil and grease, and textile products.
  • The KF codes will be introduced for each product to fulfil the obligation. The invoice clause must be included on invoices or documents proving the placing on the market.
  • The most important tasks include identifying circular products and mapping KF codes, EPR registration with MOHU and waste management authority, obtaining declarations from customers who transport abroad, preparing EPR-related information for invoices, establishing and maintaining an analytical record system, and submitting environmental product fee returns and EPR data.
  • The deadline for the first return is 15 October 2023.
  • It is recommended to review invoice data before payment.

Source Accace

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