What regulations regarding waste and packaging apply in Hungary

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.

What the most important seller's obligations regarding waste and packaging are

1. 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.
2. Enable packaging returns and explain to customers how and where they can do it.
3. Declare the quantity of packaging you will place on the Hungarian market.
4. If you mark what the packaging is made of, apply markings that comply with the EU requirements.
5. Make sure you recycle packaging.

If the local authorities ask you for proof that you meet those obligations, you must provide it.

Check also the additional obligations in specific product categories.

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.