Termékdíj — environmental product fee

Termékdíj (literally "product fee") is a Hungarian environmental tax distinct from VAT, administered by NAV. It applies to 9 categories of products whose manufacturing, use or end-of-life impacts the environment. Since 2021, it is structurally integrated into the Online Számla v3.0 XSD schema.

Covered categories

Rates and CSK codes

Rates are defined in Annex 2 of 2011. évi LXXXV. törvény, updated annually by decree. Some 2026 examples:

• Primary plastic packaging: 57 HUF/kg (~€0.14/kg).
• Glass packaging: 19 HUF/kg.
• Ferrous metal packaging: 19 HUF/kg; aluminum: 114 HUF/kg.
• Car tire: 114 HUF/kg (a standard ~10 kg tire = ~1,140 HUF / ~€2.85).
• Alkaline battery: 145 HUF/kg.
• Lead battery: 30 HUF/kg.
• EEE small appliances: 137 HUF/kg; large appliances: 145 HUF/kg.
• Smartphone, laptop: 137 HUF/kg.
• Engine lubricant: 114 HUF/kg.

The CSK code (Csomagolószer Katalógus Szám, packaging catalog code) is a unique 4-digit identifier published by NAV for each material / function combination. Example: 1101 = PET bottle > 1L. ~250 maintained codes.

Who is liable?

• First market placer in Hungary. In domestic B2B, it's the manufacturer if production occurs in Hungary, or the first-clearance importer if the good comes from outside the EU, or the intra-EU acquirer for EU flows.
• Private label distributor. If a retailer sells under its own private label a product it didn't manufacture but commissioned to a subcontractor, the retailer is liable (concept of "market placer").
• Cross-border B2C distance sales. Since 2021, foreign e-commerce operators selling to Hungarian consumers (e.g. Amazon DE shipping to HU) are liable for Termékdíj on packaging of delivered products. Registration to special foreign regime.
• Exemptions. Production destined for export (EU and non-EU) — the market placer can claim a quarterly refund (visszaigénylés) for these volumes.

Declaration and Online Számla integration

• Quarterly KT01 declaration. The liable party fills the KT01 form on the NAV portal, deposits before the 20th of the month following the quarter. Detail per category and CSK code.
• Payment. Balance due at deposit date (20th of month). Transfer to the Termékdíj budget account of the public treasury (MÁK).
• Online Számla v3.0 integration. Since 4 January 2021, the v3.0 XSD schema of Online Számla contains a structured productFeeSummary block in invoiceSummary. This block lists per invoice:
  • productFeeCode — CSK code
  • productFeeQuantity — quantity (kg, liters or units)
  • productFeeRate — applicable rate
  • productFeeAmount — calculated TD amount
• Why in Online Számla? Not for calculation (which remains quarterly and outside the flow), but to allow NAV to cross-check at scale the quarterly KT01 declaration with the reality of issued invoices. Exception-based anti-fraud.
• Special cases. If the invoice carries exclusively covered products (rare) or is in inter-company reverse charge, the productFeeSummary block may be omitted under specific conditions (cf. KT Útmutató 2026).

EPR 2023 — new regime

• Distinction. Termékdíj remains a tax collected by NAV. EPR is a contribution paid to MOHU MOL, which finances sorting and recycling. Both regimes coexist — Termékdíj is reduced by the EPR amount to avoid double taxation.
• MOHU registration. Any market placer must register with the MOHU registry from 1 January 2024 and declare volumes monthly.
• 2026 EPR tariffs. ~25-30 HUF/kg on most plastic packaging, ~5-10 HUF/kg on glass. Higher than residual Termékdíj.
• Dual declaration. Operators declare Termékdíj to NAV quarterly and EPR to MOHU monthly. Absence of either triggers distinct penalties.

Common pitfalls

• Confusing Termékdíj and VAT. Termékdíj is billed in addition to VAT. It is included in the net price on which VAT applies. Do not deduct it from net turnover.
• Forgetting the v3.0 productFeeSummary block. NAV rejects invoiceData XMLs with covered products that omit this block. Frequent error during poorly prepared v2.0 → v3.0 migrations.
• Misclassifying a CSK code. ~250 codes exist, classification is precise and NAV performs regular cross-checks. A PET bottle classified 1101 instead of 1102 may trigger an adjustment.
• Underestimating MOHU EPR registration. The EPR transition since 2023 has caught many European operators who thought they were compliant with Termékdíj alone. Cumulative penalties possible.
• Forgetting export refund. The market placer who re-exports can recover paid Termékdíj. Quarterly visszaigénylés (refund request) procedure. Many SMEs are unaware of it.

Cross-links

• Hungary hub — full RTIR
• Hungarian VAT regimes
• NAV Online Számla — platform
• XSD v3.0 — productFeeSummary block
• Online pénztárgép cash registers
• 2011. évi LXXXV. törvény — Termékdíj law
• NAV — Termékdíj portal
• MOHU MOL — national EPR operator