Environmental Product Tax
The Act on Environmental Product Tax aims to prevent the increase of environmental pollution and encourage entities to save and make rational use of natural resources, as well as to help the transparency and traceability of these processes.
Further purpose is to generate financial funds to prevent and decrease environmental jeopardising and damages caused by products either directly or indirectly burdening or endangering the environment.
The following products are subject to tax payment as set by the Act on Environmental Product Tax:
➤ batteries;
➤ packaging materials;
➤ other mineral oil products;
➤ tyres;
➤ advertising paper;
➤ other plastic products;
➤ other chemical products;
➤ office paper.
Environmental Product Tax payment arises when the product subject to tax
➤ is being placed on the market,
➤ is used for own purposes or,
➤ in case of stock entry of the product.
Environmental Product Tax is to be paid by the following economic operators:
➤ first releaser of the product on the domestic market or first user of the product for own purposes;
➤ in case of other mineral oil products produced on the domestic market, the first buyer of the entity first releasing the product on the domestic
market or the entity which uses the product for own purposes;
➤ manufacturer in case of outsourced manufacturing;
➤ first domestic releaser of packaging materials subject to tax, constituting packaging produced abroad; or the first domestic owner of the packaging
waste generated from dismantled packaging;
➤ the entity registering stock entry.