On June 29, 2023, the rules of the extended producer responsibility system were amended by a government decree (no 276/2023. (VI-29)). Since the affected taxpayer did not have enough time to prepare for the new rules, it is worth to carry out further impact analyses in the period after the entry into force of the decree in order to accurately fulfill the obligations and calculate the additional burdens.
Changes affecting packaging materials
As a result of the amendment, the EPR regulation does not apply to consumer packaging that comes into direct contact with the medicine, which is considered pharmaceutical waste generated by the public or healthcare providers.
In the case of packaging materials used at the point
of sale to the consumer, designed and intended for filling, and packaging
created from single-use packaging materials for this purpose, the extended
producer responsibility obligation is imposed on the manufacturer of the
packaging materials, while the regulation would have previously required domestic
packaging materials sellers to pay the fee.
Pursuant to the amendment, the circular codes for the
individual components and the corresponding extended manufacturer's liability
rates must be applied to the packaging components.
Changes affecting reusable packaging materials
The amending decree introduces options similar to the
product fee regulation for exemption from the obligation to pay the EPR fee in
the case of reusable packaging materials, as follows.
It is not considered to be used for own purposes,
similar to the product fee rules:
- the final separation of reusable packaging belonging
to the domestic business organization, brought back from abroad and registered
in the reusable packaging materials register of the national waste management
authority, from the product, if the extended producer responsibility fee was
previously paid during the first use of the packaging material, or
- final separation of the reusable packaging that is
part of the packaging imported from abroad from the product, if it is duly
returned abroad within 365 days of the
- obligation arising. Delivery can be confirmed with a
delivery note or a consignment note.
Furthermore, the permanent separation of the reusable
packaging material that makes up the foreign-made packaging from the goods or
the creation of packaging from the reusable packaging material, if its lessor
has a permit for the operation of the rental system issued by the waste
management authority, is not considered self-use. In this case, the
manufacturer does not have to fulfill, for example, the requirements of the EPR
regulation regarding registration and the obligation to record and provide
data. Unless the reusable packaging becomes waste in the territory of Hungary.
The extended producer responsibility fee does not have
to be paid in the event that packaging created from reusable packaging is put
on the market, if it has been entered into the register of reusable packaging
by the national waste management authority - except for the domestic distribution
of packaging created for the first time.
Exemption from the EPR obligation is based on an
acceptance contract or declaration
Until now, only the products involved in the automobile product stream, i.e. the manufacturers of motor vehicles, could assume the EPR fee payment obligation based on a contract, but based on the amendment, in the case of a circular product placed on the market through an agricultural producer organization according to the Community Regulations, the agricultural producer organization can also assume it.
In the case of cooking oils, it is possible to obtain an exemption based on a declaration. The extended producer responsibility fee does not have to be paid if the customer of the producer obliged to pay declares that he uses the purchased cooking oil as a direct material for the production of another product, during which the cooking oil is incorporated into the manufactured product according to the technological process.
Record keeping based on stock taking
Based on the amending decree, the manufacturer is entitled to keep records of the circulating product taken into stock instead of the circulating product placed on the market. In this case, during the determination of the amount of the extended producer responsibility fee to be paid by the manufacturer,
instead of the quantity of circulating product placed
on the market, the quantity of circulating product taken into stock in the
quarter in question must be taken into account. The manufacturer may not change
its choice regarding keeping records based on the stocked circular product
within the quarter.
In the case of choosing to keep records based on the stocked circular product, the manufacturer must prepare an inventory of its circulating products in stock on the first day of the current quarter, which is also the opening stock of the current quarter's circulating products and part of the data provision.
Subsequent modification of the data sent to the waste management authority
The manufacturer may change the data provided for each relevant quarter no later than March 31 of the year following the relevant year, instead of the previous deadline, which was 15 days from receipt of the invoice.
In addition to the above, the amending decree results many further changes in the EPR regulation, the impact of these changes on the activities of companies should be examined by involving experts. Since the competent authority can impose a waste management penalty or even suspend the circulation of the circular product in the event of a violation of the obligations, the interpretation of the new rules and the introduction of the system for companies should not be taken lightly.
LeitnerLeitner provides the following services in fulfilling the obligations in connection with the EPR:
¬ providing support to fulfil the registration (to MOHU
MOL) and notification obligations (to the waste management authority)
¬ classification of enterprises activity on the basis of
EPR regulation classification of the products manufactured (distributed) and
their parts and accessories
¬ EPR recording, development of product codes for
circular products
¬ the classification of products under the EPR tariffs
¬ assistance in fulfilling reporting obligations
¬ advice on EPR-related invoicing rules, modification of
accounting software
¬ fulfil EPR obligations as an authorised
representatives in the case of a manufacturer established abroad or an online
shop abroad
¬ advice on the assumption of EPR liability and
individual fulfilment
¬ assistance in splitting the payment of the
environmental product charge and the EPR
