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With this option, you can select the marketplace — Poland (allegro.pl), Czechia (allegro.cz), Slovakia (allegro.sk) or Hungary (allegro.hu). With that, you can read articles about rules applicable to a foreign marketplace in your default language. If you want to browse articles in a different language, click here.
Rules and obligations in international sales
Reprographic fee in Hungary, Czechia, and Slovakia
Before introducing products such as empty flash drives, CDs, DVDs, printers, or copiers to foreign marketplaces — get familiar with the legal aspects of selling such devices in Hungary, Czechia, and Slovakia.
A comparison of key rules in each marketplace
The reprographic fee applies to devices used for storing or playing audio or audiovisual content, as well as printing and copying equipment. If you share offers with such products on allegro.hu, allegro.cz, or allegro.sk, and ship these products to consumers from Hungary, Czechia, or Slovakia — get familiar with the key rules.
Products subject to the fee
| Hungary | empty data carriers (CDs, DVDs, flash drives, memory cards) and devices with built-in memory (smartphones, tablets, PCs, TVs, TV decoders) |
| Czechia | empty data carriers (cards, flash drives, hard drives, CDs, DVDs), reprographic equipment (printers, copiers), and electronic devices with internal memory (phones, tablets, PCs) |
| Slovakia | empty data carriers (USB drives, memory cards, hard drives) and devices for playback or recording (smartphones, tablets, PCs, consoles, smart TVs, cameras) |
When the reprographic fee applies to you
| Hungary | if you sell and ship products to consumers from Hungary |
| Czechia | if you sell and ship products to consumers from Czechia |
| Slovakia | if you sell and ship products to consumers from Slovakia |
Which organization charges the fee
| Hungary | Artisjus |
| Czechia | OSA and DILIA |
| Slovakia | SOZA |
What you need to do apart from paying the fee
| Hungary | place holograms on your products and inform the relevant organization about the fee |
| Czechia | inform the relevant organization about the fee |
| Slovakia | inform the relevant organization about the fee |
When you need to inform the relevant organization about the fee
| Hungary | 8 days from introducing the goods to the market, and monthly — by the 10th day of the month — you must provide information regarding the use of holograms |
| Czechia | once every six months — by the end of the month following the given half-year period (by July 31 and January 31) |
| Slovakia | once a quarter — by the 10th day of the month following the given quarter |
What the possible penalties are
| Hungary | twice the fee amount for failing to fulfill reporting obligations, as well as financial penalties or criminal liability for not paying the fee — depending on the amount of the arrears |
| Czechia | twice the fee amount, late interest, and court costs |
| Slovakia | twice the fee amount, charging the fee from other entities in the distribution chain (for example, the carrier) if you do not provide identification data |
Detailed rules in each marketplace
Learn more about the rules that apply in countries to which you export products.
Hungary
Which devices are subject to the reprographic fee
Those include, among others:
- CD-R/RW, DVD-R/RW, AUDIO CD-R/RW
- external storage devices in the form of hard drives
- memory cards, such as CF, MMC, MS, Smart Media, SD, Mini SD, xD, Microdrive
- memory carriers integrated with mobile phones
- integrated mass storage units in non-portable personal computers, for example, desktop computers, PCs with a built-in drive/disk, and All-in-One desktop computers
- integrated mass storage units in portable personal computers, for example, notebooks or laptops with a built-in data storage medium
- mass data storage units integrated into tablets, tablet computers, or multimedia tablets
- integrated mass data storage units in portable multimedia devices — for example, a portable audio player with a built-in data storage medium.
Data storage media used exclusively in specialized equipment, such as studio equipment, are exempt from the reprographic fee.
When the reprographic fee and related obligations apply to you
You have obligations related to the reprographic fee if you are:
- a manufacturer of empty image and sound media
- a distributor of a particular medium
- the person liable for the payment of customs duty on these products — in accordance with the provisions of Hungarian law
- the person introducing the data carrier on the Hungarian market
- the first person to place the product on the Hungarian market within eight days of the completion of customs clearance or — if customs duty does not apply to you — from the date of placing it on the market or the start of storage.
What you need to do
- Notify the Artisjus organization about the number and type of imported products that you plan to sell to Hungary. You will receive a notice from the organization with:
- the fee amount for a given reporting period
- the payment due date.
- Pay the fee and provide Artisjus with the payment confirmation.
- After the payment has been confirmed, schedule the pick-up of labels with holograms — the organization can send them to you or your authorized representative (per post or courier).
- Attach the labels to your products within 5 working days from collecting them if you have no direct control over the products prior to their dispatch to Hungary. Whereas if you have direct control, it is sufficient to ensure that the labels are placed on products before dispatch.
The reprographic fee amount
The fee is calculated annually and depends on the storage space of the device. The fee rates for 2026 are as follows:
| Device | up to 16 GB | up to 64 GB | up to 128 GB | up to 256 GB |
|---|---|---|---|---|
| Smartphones | up to 16 GB 2,740 HUF |
up to 64 GB 3,654 HUF |
up to 128 GB 4,110 HUF |
up to 256 GB 4,721 HUF |
| Tablets | up to 16 GB 1,214 HUF |
up to 64 GB 2,726 HUF |
up to 128 GB 4,089 HUF |
up to 256 GB 4,818 HUF |
| Flash drives, SSD Drives | up to 16 GB 1,193 HUF |
up to 64 GB 2,305 HUF |
up to 128 GB 2,433 HUF |
up to 256 GB 2,433 HUF |
| Memory cards | up to 16 GB 1,409 HUF |
up to 64 GB 2,947 HUF |
up to 128 GB 3,586 HUF |
up to 256 GB 3,586 HUF |
Fee for laptops
| Laptop storage space | Fee |
|---|---|
| 1–499 GB | Fee 1,345 HUF |
| 500–999 GB | Fee 2,017 HUF |
| 1–2 TB | Fee 2,689 HUF |
| over 2 TB | Fee 3,361 HUF |
Who benefits from the reprographic fee
Remuneration for the private copying of works, artistic performances, and films, and sound recordings is granted to the authors of works that are:
- broadcast in radio and television programs
- included in the programs publicly broadcast online
- released on video or audio media.
This remuneration is also granted to artistic performers, as well as producers of films and sound recordings.
Penalties for failing to fulfill your obligations
| Penalty results from | Penalty |
|---|---|
| failing to fulfill the reporting duties towards the Artisjus organization | Penalty twice the fee rate |
| reprographic fee arrears — up to 100,000 HUF | Penalty including a fine ranging from 6,500 to 200,000 HUF (the most commonly applied penalty) |
| reprographic fee arrears — over 100,000 HUF | Penalty including a fine ranging from 45,000 to 420 million HUF (the most commonly applied penalty) |
Czechia
Which devices are subject to the reprographic fee
Those include, among others:
- blank data storage media: memory cards, flash drives, external HDD/SSD drives, CD/DVD discs, and analog audio/video cassettes
- reprographic devices: printers (inkjet and others), copiers, and multifunctional devices
- electronic devices with integrated memory, such as tablets and computers
- recording devices: hard drives for computers as well as radio and television receivers with a recording function.
Mobile phones and digital cameras are exempt from the reprographic fee. If a mobile phone is supplied with a data storage medium, the fee applies to that medium — depending on the storage space.
When the fee applies to you
The fee applies if you introduce a product on the Czech market. If you sell and ship products from Poland directly to a Czech customer, you are considered the entity placing the product on the market, and, consequently, you are responsible for paying the fee.
What you need to do
To act in accordance with the law, report your sales volume to the collective management organization:
- OSA (Ochranny Svaz Autorsky) — manages fees for data storage media and electronic devices (hardware)
- DILIA (Divadelní, Literární, Audiovizuální Agentura) —manages fees for reprographic devices, like printers and photocopiers.
Reports must be submitted every six months, by the end of the month following the given half-year (by July 31 and January 31).
The reprographic fee amount
| Products | Fee |
|---|---|
| Printers and photocopiers | Fee Flat amount that depends on the device type and its average net price (for example, from 45 CZK up to 13,500 CZK). |
| Data storage media (flash drives, memory cards) | Fee A flat rate for each used 1 GB of capacity — 1.50 CZK/GB, max. 90 CZK. |
| Hard drives (external) | Fee 0.15 CZK for each used 1 GB (up to 1 TB) or 150 CZK + 0.10 CZK for each 1 GB over 1 TB. |
| Mobile phones and digital camera with a storage medium | Fee The fee depends on the storage space of the medium (1.50 CZK/GB, up to 90 CZK). |
Who benefits from the reprographic fee
In Czechia, the beneficiary of the reprographic fee is the author of the work. The fee constitutes their remuneration for the use of the work in making copies for private use and as part of reprography. Collective management organizations (OSA or DILIA) are entitled only to collect, manage, and distribute these funds, and act as intermediaries.
Penalties for not paying the fee
Failing to fulfill your obligations results in financial penalties:
- Twice the fee rate: organizations may demand double the standard remuneration.
- Additional fees: the seller risks having to pay default interest and covering the costs of any potential legal and enforcement proceedings.
Slovakia
Which devices are subject to the reprographic fee
Those include, among others:
- empty data storage media (flash drives, memory cards, external hard drives)
- devices equipped with a recording or storage function (smartphones, tablets, computers)
- devices that enable playback or copying (for example, smart TVs, gaming consoles, recorders).
When the reprographic fee applies to you
The fee applies to you if you ship electronic products directly to consumers in Slovakia or provide reprographic services.
As a seller shipping products from Poland, you are typically considered the entity placing the product on the Slovak market for the first time. According to Slovak law, you are obliged to pay the reprographic fee.
What you need to do
To sell in compliance with the law:
- submit quarterly notification/reports regarding the quantity, type, and price of devices or media to the relevant collective management organization — SOZA (Slovenský Ochranný Zväz Autorský)
- pay the fees quarterly.
Deadlines:
- submitting reports: by the 10th day of the first month following a given calendar quarter
- payment: by the end of the first month following a given calendar quarter.
The reprographic fee amount
The fee amount calculated as a percentage of the import price or the sales price of the device or medium:
- 6% — unrecorded, blank data storage media that enable the storage or recording of copies of a work, including CDs, DVDs, Blu-ray discs, minidiscs, magnetic tapes, or other similar optical, magnetic, or electronic media, as well as USB flash drives, memory cards, or external hard drives
- 3% – devices that enable the reproduction of a work onto a hard drive, USB flash drive, memory card, or any other technical device with such a function, including audio or audio-video recorders, TV decoders enabling the multiplication or storage of a work on an independent device or medium, gaming consoles, smart TVs, MP3 or MP4 players, or other similar devices
- 1% —video cameras
- 0.85% — computers
- 0.7% — mobile phones
- 0.6% — tablets
- 0.35% — cameras.
Who benefits from the reprographic fee
In Slovakia, the beneficiary of the reprographic fee is the author of the work. The fee is remuneration for copying their work for private use and for reprography. The collective management organization (SOZA) is only the entity authorized to collect, manage, and distribute these funds as part of the collective management system.
Penalties for failing to fulfill your obligations
SOZA may:
- charge you retroactively for any outstanding fees
- increase fees up to double the applicable rate.
How to sell precious metal products in Czechia, Slovakia, and Hungary
Check what requirements you need to meet to list offers with precious metal products in the foreign marketplaces.
The definition of precious metal products in Czech, Slovak, and Hungarian law is narrower than in Polish law. In foreign marketplaces, you can only share offers that do not violate the local law.
In Czechia, Slovakia, and Hungary, you can only sell products as precious metal products if they contain a specified amount of a given metal — the so-called assay. If you sell products with an assay lower than the one allowed in a given country — you cannot share them as precious metal products.
What the assays allowed in Czechia are
| Precious metal | The lowest assay allowed |
|---|---|
| gold | The lowest assay allowed 585 |
| silver | The lowest assay allowed 800 |
| platinum | The lowest assay allowed 850 |
What the assays allowed in Slovakia are
| Precious metal | The lowest assay allowed |
|---|---|
| gold | The lowest assay allowed 375 |
| silver | The lowest assay allowed 800 |
| platinum | The lowest assay allowed 800 |
What the assays allowed in Hungary are
| Precious metal | The lowest assay allowed |
|---|---|
| gold | The lowest assay allowed 375 |
| silver | The lowest assay allowed 800 |
| platinum | The lowest assay allowed 900 |
Legal basis
- in Czechia: Act No. 539/1992 Coll., Hallmarking Act
- in Slovakia: Act No. 94/2013 Coll. Hallmarking Act
- in Hungary: 508/2017. (XII. 29.) Korm. rendelet a nemesfém tárgyakkal kapcsolatos hatósági feladatokról és hatósági eljárási szabályokról, valamint a nemesfém tárgyak készítésének és díszítésének szabályairól szóló kormányrendelet
Types of complaints and warranties in Hungary
Under the Hungarian law, a warranty is mandatory for certain products. Check the rights Hungarian buyers have.
This article concerns only the sales on allegro.hu
If you do not share your offers on allegro.hu and do not dispatch orders to Hungary, the regulations described here do not apply to you.
If Hungarian consumers have problems with the purchased products, they can take advantage of several rights. Their rules are specified by local law and apply also to sellers who export products into that country. That means if you share offers on allegro.hu — you need to make sure that the buyers in that marketplace can exercise the rights granted to them by Hungarian law.
The types of rights that concern complaints and warranties differ in the scope and rules of their application. Three of them are mandatory:
- statutory warranty (in Hungarian: kellékszavatosság)
- manufacturer warranty (in Hungarian: termékszavatosság)
- commercial warranty (in Hungarian: kereskedelmi jótállás) — mandatory for selected product categories.
That means you need to make sure that the buyers from Hungary can exercise the above rights — in the offers those rights concern. The key rules and scope of those rights are described below.
You can additionally offer the extended warranty — do it if you want to extend the period or scope of buyer protection. The extended warranty is not mandatory and its terms depend only on the seller's decision.
What you need to inform your customers about before the purchase
You are obliged to complete the information about complaints and warranty terms on your Allegro account. You can do it in the appropriate format in the following tabs:
- for the complaint within the statutory warranty — in the Complaints Terms tab
- for the warranty — in the Warranty Information tab.
Add the information about warranty types in Hungarian
Buyers from Hungary should see in your offers what warranty types are available to them. If you do not want to create your own text in Hungarian, you can use the Hungarian Government Regulation No. 45/2014. (II. 26.) — specifically Appendix No. 3 to that regulation (its full name in Hungarian is: 3. melléklet a 45/2014. (II. 26.) Korm. rendelethez). It contains key information about the mandatory buyer's rights: statutory warranty, commercial warranty, and manufacturer warranty.
All you need to do is create a Hungarian translation of your warranty terms in the Warranty Information tab and add the content of the attachment in Hungarian in the Warranty information (optional) section.
In the next part of the article, you will also learn about your other obligations as a seller in Hungary.
How much time you have to address the complaint on allegro.hu
Under Hungarian law, you need to respond to the consumer's report within 5 days.
Additionally, if you accept the complaint, and the exchange or repair of the product takes longer than 15 days — you need to inform the buyer about it and provide the estimated time of the repair or exchange. 30 days is the general deadline for handling complaints.
The rules of mandatory warranty rights in Hungary
The statutory warranty
- Within the statutory warranty, buyers may complain about a product that does not conform with the agreement. The seller is responsible for ensuring the conformity of the goods with the agreement.
- The statutory warranty is mandatory for all physical products and digital services. On Allegro, you can add its detailed terms in the Complaints Terms tab — you cannot list an offer without them.
- The statutory warranty is valid for 2 years from the purchase.
- If you want to reject the complaint the buyer filed as part of the statutory warranty:
- within the first 12 months from the purchase — you have to prove that the complaint is unjustified and that the product conforms with the agreement
- after 12 months from the purchase — the buyer has to prove that their complaint is justified — that at the moment of purchase, the product did not meet the quality requirements specified in the agreement or the applicable law.
The manufacturer warranty
- Within the manufacturer warranty, the manufacturer — the producer of a given product — is responsible for handling the complaint.
- The manufacturer warranty is mandatory for all physical products.
- The manufacturer warranty is valid for 2 years from the purchase.
- Throughout the warranty period, the buyer has to prove that the claim is justified if they want to receive compensation.
The commercial warranty
- Within the commercial warranty, the seller is responsible for the proper functioning of the product and its conformity with the offer.
- The commercial warranty is mandatory for physical products that:
- are listed in the appendix to the Government Regulation No. 151/2003. (IX.22) and
- cost more than 10,000 HUF.
The regulation mentions, for example, consumer electronics and vehicles — it does not mention, for example, clothes or footwear. Based on the information from the regulation, we have prepared a detailed list of categories on Allegro that the commercial warranty obligations may apply to — click here to download it.
The commercial warranty is valid:
- for 2 years from the purchase — if the product price is between 10,000 and 250,000 HUF
- for 3 years from the purchase — if the product price exceeds 250,000 HUF.
- For every purchase subject to commercial warranty, you need to attach the warranty certificate — in Hungarian or with Hungarian translation. The certificate should include:
- the name and address of the warrantor
- indication of the product the warranty applies to
- warranty terms and rules
- the way the buyer can use the warranty — the description of steps they have to follow
- clear information that the buyer may pursue their rights based on Hungarian law without additional costs — even if they have also used the commercial warranty.
- If you want to reject the complaint the buyer has filed as part of the commercial warranty — you have to prove that the complaint is unjustified. That rule applies throughout the whole warranty period.
What it means for you
If you share offers in the categories the mandatory commercial warranty may apply to on allegro.hu — we will check whether their prices do not exceed 10,000 HUF. If they do, buyers from Hungary will see the information about a 2 or 3-year commercial warranty in them.
When and how we adjust the warranty period in your offers
We will automatically adjust the modified warranty period based on the offer price and the rules described above. We will show it to buyers instead of the warranty period you have set for that offer in the Warranty Information tab.
We will adjust the warranty period in your offer only if a given offer:
- is displayed on allegro.hu
- is listed in one of the categories the commercial warranty obligation may apply to — download their complete list
- has a warranty period shorter than the one required by Hungarian law, or has no warranty set.
If in such an offer you already have a warranty period that equals or is longer than the one required by Hungarian law — we will not change anything in it.
What about discounts and promotional campaigns
When adjusting the commercial warranty terms on allegro.hu, we always consider the current price in the offer. That means if you change the price and it is lower than 10,000 HUF as part of a temporary promotional campaign — we will stop displaying the altered warranty period in that offer. We will do it again when you increase the price to at least 10,000 HUF.
Where buyers will see the altered warranty period
We will display the altered warranty period only on allegro.hu and will only apply it to buyers from that marketplace. Warranty terms for other marketplaces will remain the same — based on what you provide in the Warranty Information tab.
Example
- You list an offer in the Electronics category on allegro.pl. You assign to it warranty terms in which you offer your customers a 1-year warranty as a seller.
- Later, you share the same offer on allegro.cz, allegro.sk, and allegro.hu.
- The price of that offer on allegro.hu exceeds 250,000 HUF. Based on the offer price and category, we estimate that, according to Hungarian law, the commercial warranty should be 3 years.
- As a result, buyers:
- on allegro.hu — will see information about a 3-year warranty in that offer, according to the Hungarian law
- on allegro.pl — will see information about a 1-year warranty in that offer, according to what you specified in the Warranty Information tab
- on allegro.cz and allegro.sk — will see information about a 1-year warranty in that offer, according to the information from the original offer on allegro.pl.
The above rules impact only the warranty period we display in offers on allegro.hu. The other details you complete in the Warranty Information tab will remain the same.
That means if you complete the Warranty Information (optional) field — we will show it to buyers in all the marketplaces, including allegro.hu. That is why you should add the translation of this information into Hungarian. In that field, you can also add the mandatory information about warranty types in Hungarian.
Additional seller obligations that concern warranty
If you sell your products to buyers from Hungary, the local regulations also require you to:
- provide the buyer with the receipt when you collect the product the complaint concerns
- keep a register of all the complaints buyers have filed to you
- provide the buyer with the justification — if you handle the complaint differently from how the buyer prefers, for example, you offer a refund instead of repair.
What you need to include in the receipt when you collect the product the complaint concerns
When you collect the product from the buyer to handle the complaint, you are obliged to provide them with the product collection receipt. The receipt should include:
- the buyer's first and last name and their address
- information necessary for product identification
- the date when you collect the product for the complaint
- the date when the buyer may collect the product.
What you need to include in the complaint register
For every complaint buyers file to you, keep the following information in the register:
- the buyer's first and last name and their address
- the specification and price of the product the complaint concerns
- date of sale
- date of filing the complaint
- the description of the product's defect presented by the buyer
- buyer's claim — the solution the buyer prefers
- information about whether the complaint was accepted and the way it was handled — unless, as a seller, you cannot make a statement in that scope at the time of filing the complaint. If you do not accept the complaint or you handle it in a different way than how the buyer prefers — you also need to include the justification of your decision in the register.
The register must contain information that in case of a consumer dispute, the buyer may initiate proceedings in an arbitration court.
Data erasure codes on the Hungarian market — what they are and what it means for you
If you sell durable media, such as smartphones or laptops, Hungarian law requires you to provide a special code with the purchased product. If you list your offer in the right category, we will do it for you on allegro.hu.
The sellers on the Hungarian market must comply with the Data Erasure Act — the act regarding digital data protection. To ensure the safety of that data, Hungarian law requires the sellers to provide data erasure codes with certain products.
Data erasure codes are used to permanently delete data from a device. The buyer can use the code before selling or transferring the ownership of their device to another person. This ensures that all data will be safely erased.
What products it concerns
The Act names several kinds of so-called durable media. You can check the list in English on the website of the Hungarian government office.
Based on that list, we have determined to which categories on Allegro we should apply those regulations.
Click to check the list of categories
In the Computers category, we take into account the following subcategories:
- Laptops
- Desktop Computers
- Mini Computers and all its subcategories
- Vintage Computers and all its subcategories
- Portable Disks and Memory
- SSD Disks
- HDD Disks
- USB Flash Drives
- File Servers (NAS)
- Devices in the Tablets category.
In the Phones and Accessories category, we take into account the subcategory:
In the Photography category, we take into account the following subcategories:
Digital Cameras and all its subcategories
in the Memory Cards category:
What exactly you are required to do
The law requires sellers who offer durable media to, among others:
- download the codes from the Hungarian Tax Office (NAV) in packages of up to 100,000 units
- inform the buyers before purchase that the seller must provide them with a data erasure code — for example, by displaying this information in the offer
- provide the buyers with the codes — 1 code per every product purchased
- provide the buyers with necessary information about the codes and how to use them
- send weekly reports to NAV with the list of codes already given to buyers.
The obligations listed in the Act can be fulfilled by the seller or by the sales platform on their behalf. That is why Allegro fulfills those obligations for you — as long as you list the offer in the right category.
What you have to do as a seller on Allegro
If you sell the products mentioned in the Act on Allegro and list them in the right categories — that is all! You do not need to take action.
In the offers in the categories listed above, we will show all the necessary information to buyers on allegro.hu. When someone makes a purchase in such an offer — we will send them the data erasure code and instructions in a separate email right after the purchase.
If you list the offer in the wrong category — we will not provide the buyer with the required code
We only provide the codes for purchases in those categories on Allegro that contain products listed in the Hungarian Data Erasure Act. If you select the wrong category and, for example, list a laptop in the Cases and Covers category — we will not be able to fulfill your legal obligation for you.
How the buyer can use the code
The data erasure code is a string of 16 digits or a QR code. The buyer receives the code right after purchasing the product — in the case of purchases on Allegro, we send the code and data erasure instructions in a separate email.
Each code is single-use only. It can only be used once, to erase the data from a specific device. To use it, the buyer needs specific software. It can be downloaded from this website.
What regulations regarding waste and packaging apply in Hungary
Check the seller's key responsibilities regarding waste collection, recycling, and packaging.
If you sell products from outside Hungary directly to consumers in Hungary, your business activity may be subject to the so-called green taxes. The Hungarian environmental tax system includes two main obligations:
- The product fee (EPF) — in effect since September 21, 1995.
- The Extended Producer Responsibility (EPR) — in effect since July 1, 2023.
Both fees concern similar product groups — such as packaging and electronic and electrical equipment. This means that many products are subject to both obligations. Differences may concern specific categories in which certain products are subject only to one of those fees.
Whether a particular product is subject to the green tax depends on the classification based on the customs tariff codes (CN).
The Extended Producer Responsibility in Hungary
When you ship your orders to other EU countries, make sure you do it lawfully. Pay particular attention to waste and packaging regulations — including those that apply in the country you are shipping your parcels to. In this case — Hungary.
If you sell products subject to the extended producer responsibility (EPR) to Hungary, you should:
- enter into relevant registers
- comply with the recycling regulations
- label your products properly.
What products are subject to the extended producer responsibility in Hungary
In Hungary, the regulations on the extended producer responsibility are specified in the Government Decree 80/2023 and Act No. LXXXV of 2011 on environmental protection fee, among others.
Appendix No. 1 to that act lists the following product categories:
- packaging
- single-use plastic (SUP)
- electrical and electronic equipment
- batteries and accumulators
- motor vehicles
- tires
- office paper
- advertising paper
- baking oils and fats
- textile products
- wooden furniture.
Glossary — terms you should be familiar with
The entity that places the packaging on the market — a person or a company that sells products in the packaging in Hungary — even if they do not run a business activity there.
Packaging — a product that allows proper transport, delivery, protection, and display of goods. It can be made of any material. It does not matter whether it is only used for transport and will be removed before the sale or the product will be sold in it.
Placing the packaging on the market — the moment when the packaging (itself or with the product) enters Hungary for the first time, for example, arrives from another country. It does not matter whether customers will use it on their own or resell it.
Packaging manufacturer — a natural person who:
- uses the packaging to pack goods and places them on the market under their trademark
- is a person for whom the goods are packed and placed on the market under their trademark
- places the packaged goods on the market in a way different from the ones described above or transports such goods or orders their transport across the Hungarian border and distributes or places them on another country's market
- as a distributor, hands the packaging over to the end user for instant packing of goods, paid or free of charge
- as a distributor, uses the packaging to wrap the distributed goods or their parts or to fill it with such goods
- places the packaging on the market — that does not apply to those who deliver unused empty packaging to persons mentioned above.
Check your key formal obligations
As a Polish seller that introduces their products onto the Hungarian market:
- Check whether selling a given product to Hungary is not forbidden. Remember that you have to comply with Appendix No. 1 to Allegro Terms & Conditions. It is where you will find information on goods prohibited and restricted on Allegro.
- Make sure you hold all the intellectual property rights necessary to introduce the product in Hungary (trademarks, patents, copyrights).
- If you sell electronics, dietary supplements, or pyrotechnic products, check the policy of selling products to Hungary. Those are examples of product categories that require special attention and are subject to additional regulations.
- Make sure you have entered the necessary registers. Pay particular attention to waste and packaging regulations.
What the most important seller's obligations regarding waste and packaging are
- According to the act, before placing products on the Hungarian market, you must register in the Hungarian EPR system (MOHU MOL Hulladékgazdálkodási Zrt. — MOHU in short). If you do not have a registered office in Hungary, the most convenient way to fulfill this obligation is through a company with a special permit to collect packaging waste.
- Enable packaging returns and explain to customers how and where they can do it.
- Declare the quantity of packaging you will place on the Hungarian market.
- If you mark what the packaging is made of, apply markings that comply with the EU requirements.
- Make sure you recycle packaging.
If the local authorities ask you for proof that you meet those obligations, you must provide it.
If you sell electrical and electronic equipment
What obligations you need to meet
- Secure the collection, processing, and recycling of devices and electronic waste. This means your customer may return the used equipment in person, by courier, or by an authorized third-party company — and you must provide them with the opportunity to do so.
- Label the products properly — for example, with the crossed-out bin symbol or the name and address of the manufacturer.
- Inform about product components and their recycling, as well as about the absence of hazardous substances.
- Prepare the documents you will add to the product in Hungarian — for example, user manuals, product cards, and labels.
If you do not have an official registered office or fixed establishment in Hungary, you are obliged to authorize an external entity that:
- will represent you
- will guarantee that you meet the above obligations.
If you sell batteries and rechargeable batteries
What obligations you need to meet
- On the Hungarian market, you cannot place batteries or rechargeable batteries containing more than 0.0005% mercury (weight-wise) or portable batteries and rechargeable batteries containing more than 0.002% cadmium (weight-wise). Portable batteries and rechargeable batteries used in alarm and warning systems (including emergency lights) and medical equipment are an exception.
- Secure the collection, processing, and recycling of used batteries and rechargeable batteries. This means your customer may return the used equipment in person, by courier, or by an authorized third-party company — and you must provide them with the opportunity to do so.
- Label the products properly — for example, with the crossed-out bin symbol or the name and address of the manufacturer
If you do not have an official registered office or fixed establishment in Hungary, you are obliged to authorize an external entity that:
- will represent you
- will guarantee that you meet the above obligations.
If you sell tires
What obligations you need to meet
- You need an agreement with a concession company (MOHU) on the collection of used tires.
- Secure the collection, processing, and recycling of used tires. This means your customer may return the used tires at a sales point or a specified spot during the opening hours — and you must provide them with the opportunity to do so.
- The purchase of new tires cannot depend on returning the used ones.
If you do not have an official registered office or fixed establishment in Hungary, you are obliged to authorize an external entity that:
- will represent you
- will guarantee that you meet the above obligations.
How to designate an authorized representative
You can contact the waste management organizations directly. Each organization has recommended authorized representatives they cooperate with, they can provide you with the representatives' contact details.
Once you conclude an agreement with the waste managing organization, your obligations will be:
- to mark the packaging in accordance with the EU standards
- to keep an accurate record of the packaging and products you place on the market — the record has to be stored for at least 5 years.
How to meet the obligation to recycle products
Products that are subject to product fees in Hungary include:
- packaging
- single-use plastic (SUP)
- electrical and electronic equipment
- batteries and accumulators
- motor vehicles
- tires
- office paper
- advertising paper
- baking oils and fats
- textile products
- wooden furniture.
To organize a system for collecting and recycling those types of products, contact an authorized manufacturer's responsibility organization.
The product fee (EPF)
Obligations arising from the EPF
Although the regulations do not require foreign sellers to appoint a representative responsible for fulfilling the EPF obligations in Hungary — unless the seller's registered office is located outside the EU — it is advisable to use the services of external providers (for example, for the electronic submission of tax returns, other documents, or the communication with the Hungarian tax office).
VAT registration in Hungary
You need to obtain the VAT number in Hungary to submit the EPF declarations to the Hungarian tax office. If you are not required to register VAT in Hungary, the VAT number will only be technical and you will not be obliged to submit a VAT declaration.
Click to see the list of products the EPF applies to
Batteries
- For tools (for example, portable batteries)
- For vehicles (for example, car or bicycle batteries)
Paper used for commercial print-outs
- Printed materials with advertisements (for example, maps, newspapers, and magazines with company logos)
Packaging
- Paper (for example, boxes)
- Plastic (for example, foil, tapes)
- Metal (for example, cans)
- Glass (for example, bottles)
- Other (mixed packaging, for example, bottles with elements of plastic and paper)
Electronic and electric devices
- Small household appliances (for example, vacuum cleaners, irons)
- Large household appliances (for example, cookers, washing machines)
- Heating devices (for example, oil heaters)
- Monitors (including laptops)
- Lamps
- Small computer devices (for example, GPS, mobile phones, calculators, routers)
Tires
- Car tires
- Bicycle tires
Office paper
- Notepads
- Calendars
- Segregators
Petroleum products
- Engine oils
- Lubricants
Chemical products
- Soap
- Hair cosmetics
- Deodorants, shaving products, and other cosmetics
- Cleaning products
Certain plastic products
- Artificial flowers / artificial fruits
Note: the EPR fee paid to MOHU can be deducted when filing the EPF declaration with the tax authority.
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