Recyklační příspěvek – nová povinná položka na účtence za elektrozařízení a pneumatiky

Recycling contribution fee – new mandatory item on the sales slip for a purchase of electric or electronic equipment and tires

On 1 January 2021, Act No. 542/2020 Coll., on end-of-life products, came into force; the new Act redefines the obligations associated with extended producer responsibility (EPR) for electrical and electronic waste in the Czech Republic. In addition to the introduction of the concept of “eco-modulation”, which allows to reflect in the price of individual marketed products their impact on the environment, the law also stipulates the obligation to include a “visible” recycling contribution fee on tax documents.

Visible recycling contribution fee

The Act imposes upon manufacturers, distributors and final sellers a new obligation to include in the sale of new electrical or electronic equipment or tires the costs of take-back, processing, use and disposal of e-waste or tires. The costs of collection and recycling must be stated as a separate item, in a clear and visible manner, separately from the final price of the product, particularly on the tax document (or the invoice/sales slip). The amount of the contribution fee is stated in reference to 1 piece of product or 1 kilogram of products sold. Until the end of 2020, it was up to the entities concerned to decide whether or not to state the contribution fee.  

Which products fall under the framework of visible recycling contribution fee?

The obligation applies to entities engaged in the sale or distributing of new electrical or electronic equipment (EEE) and tires, regardless of whether the products are marketed separately or as part or accessories of other products. Portable batteries and accumulators, on the other hand, are excluded from the obligation and the visible recycling contribution fee must not be stated for these products. The last sellers of new electrical or electronic equipment are still obliged to inform consumers of the final price according to the Act on Prices, which includes all taxes, duties and fees (which also include the visible recycling contribution fee).

Penalties for failure to state the recycling contribution fee in a visible manner

A manufacturer, distributor or last seller shall be guilty of an offence, if (i) they fail to state, in a clear and visible manner, separately from the final price of the product, the “visible” recycling contribution fee; or (ii) they state it separately, but in contradiction with the relevant provisions of the Act, which stipulate the amount at which the contribution fee is to be stated. The offence shall be subject to a fine of up to CZK 500,000, which will be assessed by the Czech Trade Inspection Authority.

If you have any questions, please contact the authors of the article or other members of EY Law or your regular EY team.

Authors:

Jan Turek

+420 704 865 112

Ondřej Pajatsch

+420 735 729 421