Tax representation, green tax

Environmental product fee / green tax advisory services

We determine your local EPF registration obligation, handling the registration and filing EPF returns.

Do you have any question?

Don't hesitate to contact us!

Dániel Sztankó, RSM Hungary, Head of Indirect Tax Services

Dániel Sztankó

Head of Indirect tax 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.

If you have any question, please don't hesitate to contact our experts!

Contact our expert directly or send us an offer request!

Our professionals regularly publish specialist material

We use cookies for the operation of our website in order to make the individual functions more easily accessible for visitors and to receive statistical data on the usage of our website. The statistical data pertaining to the usage of our website is provided to us by Google Analytics. The statistical data does not allow us to identify the visitors of the website and to record any personal data on them. The picture given on user habits does not contain information concerning either the individual or all of the visitors. When considering consent, please take into account that by enabling cookies we can get a more accurate understanding of what visitors of our website are interested in, due to which we can upload material that will attract more interest. If cookies are enabled, based on the websites visited, Google will display ads that may interest you more. The information provided via cookies does not contain any personal data in this case either. The Help section of your browser can provide more information on the application of cookies. Read more on our updated data protection policy here. More