Environmental product fee / green tax advisory services

EPF (also known as green tax) is a tax due on the first local supply or use of goods that contain parts deemed harmful for the environment, such as:

• packaging,
• batteries,
• commercial printing paper,
• tires,
• electronic appliances
• or electronic equipment.

Most businesses are effected by the EPF on packaging because their products are supplied wrapped in the packaging material. The definition of the packaging material is wide and includes for example pallets.

Once you have VAT registration you may have an additional requirement to register for EPF and submit EPF returns in Hungary. Typically EPF registration is required if you supply locally goods you bring into Hungary (more generally: the first domestic supply of goods in Hungary). It is possible to avoid EPF registration if EPF obligations are taken over by your local customer in Hungary (takeover agreement is required).

RSM Hungary can help you to determine your obligation to register for EPF in Hungary, advice on the takeover agreement, register you for EPF once VAT number is ready and help you to file EPF returns.