The Extended Producer Responsibility fee rates have been announced
Tax & Legal Alert | PwC Hungary | 5 June 2023
A significant increase compared to the environmental protection product fee rates
The ministerial decree prescribing the Extended Producer Responsibility (“EPR”) fee rates was published on 2 June 2023 in Magyar Közlöny (the Hungarian Official Journal).
In the case of collective fulfilment of the obligation to pay the Extended Producer Responsibility fee, the fee rates for each circular economy product are indicated in the table below (compared to the current environmental protection product fee rates).
| Product category | Extended Producer Responsibility fee rate (HUF / kg) | Currently applicable product fee rate (HUF / kg) |
| plastic packaging | 219 | 57 (plastic carrier bags: 500 / 1,900) |
| paper and cardboard packaging | 173 | 19 |
| metal packaging | 186 | 19 |
| other packaging | 129 | 57 |
| wooden packaging | 19 | 19 |
| textile packaging | 67 | 19 |
| glass packaging | 77 | 19 |
| composite packaging | 168 | 19 / 57 |
| single-use and other plastic products | 113 | - |
| temperature exchange equipment | 116 | 57 |
| screens, monitors and equipment containing screens with a surface area greater than 100 cm2 | 362 | 57 |
| lamps | 306 | - |
| large equipment (any external dimension more than 50 cm) | 124 | 57 |
| photovoltaic panel (any external dimension more than 50 cm) | 63 | 57 |
| small computer and telecommunications equipment (no external dimension more than 50 cm) | 261 | 57 |
| portable battery, accumulator | 160 | 57 |
| industrial battery, accumulator | 239 | 57 |
| vehicle battery, accumulator | 238 | 57 |
| vehicle | 21 | flat rate |
| tyre | 137 | 57 |
| office paper | 128 | 19 |
| paper-based advertisement | 94 | 85 |
| frying oil and fat | 36 | - |
| textile products | 145 | - |
| wooden furniture | 17 | - |
The regulation, which will come into force on 1 July 2023, will set significantly higher rates than the current environmental protection product fee rates for almost all material and product streams. Although this will result in a significant reduction (even to zero) of the product fee liability for the products concerned (as the per-unit Extended Producer Responsibility fee rate will be deducted from the per-unit product fee rate), there will be a significant additional financial burden overall.
This makes it even more important for the affected companies to correctly determine the scope of their transactions and products subject to the EPR fee.
If you have any questions concerning the above, please contact:
László Deák
Partner
Email: laszlo.deak@pwc.com
Gábor Farkas
Partner
Email: gabor.farkas@pwc.com
Balázs Szük
Senior Manager
Email: balazs.szuk@pwc.com
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