f you entrust us, we prepare the Environmental Protection Product Duty (aka. EPPD or Green Tax) declaration for you quarterly or yearly and send it electronically to the Customs Authority. Furthermore we undertake to fulfill the reporting obligation, request certificates, participate in the tax reclaiming procedure and in certain cases we intervene on our client’s behalf at the tax exemption procedure. We also have connections with the county managements of the customs authority. In case of defaulting the Environmental Protection Product Duty declaration, we prepare the subsequent EPPD return established by self-revision within the term of limitation.
DATE OF DECLARATION OF THE NEXT ENVIRONMENTAL PRODUCT PRODUCT FEE: Januar 21.
If any question comes up about the business activity of the company in relation to the EPPD obligation, we undertake a complete review of the activity of the company and based on our observations we offer professional consultancy to answer those questions. In cases which are difficult to understand or not straightforward in the legislation background of the EPPD, we can prepare a request for resolution for our client and submit it to the customs authority.
As a rule of thumb, the first entity releasing the goods to inland traffic is obligated to pay the EPPD but also others can be affected , companies dealing with import, export or using their own products in a way that is not specified as producing Self Produced Goods as defined in the Hungarian Law on Accounting (eg. using for own or employee’s private needs)
The main objectives of EPPD are to reduce the environmental pollution and that everyone should pay a fee after the products that will become waste in Hungary in order to create a funding pool for waste handling or recycling.
1, The basic condition to define the products affected by the EPPD regulation is the knowledge of products and a minimal experience in product classification.
2, Accurate knowledge of EPPD regulation
3, Knowledge of forms for notification, declaration and request
4, Last but not least, years of experience helps
If you don’t have all 4 skills above, than you must calculate with the risk of tax deficit identified at a tax inspection.
1, Definition and assessment of the products affected by the EPPD regulation on a site visit
2, Registering or modification of the current registration at the relevant authority
3, Preparation of and keeping records in (based on the EPPD Law) a registry system for EPPD declaration.
4, Preparation the EPPD declaration
5, Constantly optimizing the register system.