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Environmental fees

Fees pursuant to the Act on Sustainable Waste Management

Entities (persons) subject to the fees and charges

Europe is a continent that is least rich in raw materials that are the basis of economic development. As raw materials are limited, consequently they are expensive, but at the same time available in the form of waste we all generate. Waste management reduces the expenditure on raw materials, it saves the energy, leads to a healthier life, and provides for a better future. Correspondingly, clearly formulated goals were set at European level so that all Member States could act jointly toward a common end and thus create a synergistic effect. In addition, Croatia has established the system for the management of special categories of waste, which is managed by the Environmental Protection and Energy Efficiency Fund. 

AM I / IS MY COMPANY SUBJECT TO THE FEES AND CHARGES?

Under this Act, the producer of products is a legal or a natural person – craftsman, who is professionally involved in the development, manufacturing, processing, treatment, sale, introduction, import, or marketing of products and/or installations and/or equipment. The term producer implies an introducer from EU countries, importers from third countries and producers in Croatia. Placing on the market means import/introduction of products on the territory of the Republic of Croatia, i.e. the first-time marketing of products produced in Croatia.

A person/entity subject to the fees and charges is obliged to report said activities and the quantity of products and/or equipment, for which they are issued a Decision establishing the amount of fee/chare they have to pay.

The obligation to report and pay the fee occurs:

  • upon import from third countries – the basis for reporting is the date of the customs declaration - MRN (regardless of whether the product, device or equipment was introduced for own use or further sale); 
  • upon introduction from EU countries – the basis for reporting is the invoice date (regardless of whether the product, device or equipment was introduced for own use or further sale);
  • upon selling on the territory of the Republic of Croatia – the basis for reporting is the invoice date.

Until the Register is set up, the entity subject to the fee/charge registers in the Fund’s database by submitting the prescribed form itself, in accordance with the regulations governing individual fees and charges. In the case of import/introduction/sale of beverages in the deposit system (PET, glass, FE cans, AL cans with a volume over u 0.2 l), before the first placing on the market, it is necessary to fill out and submit to the Fund the table in Annex XII.

The data are submitted to the Fund in the set out forms on a monthly basis, quarterly or annually, depending on how it is specified in the implementing regulation. The form also has to be submitted even if there was no marketing of products in the accounting period.

Certified forms can be submitted electronically, by e-mail at naknade@fzoeu.hr, or in person or by post, at the address of the Environmental Protection and Energy Efficiency Fund, Radnička cesta 80, Zagreb.

Contact for all enquiries: obveznici@fzoeu.hr 

Telephone contact for enquiries: +385 1 6459 759

What to do in the case of export of products?
The producer/importer/introducer that paid the fee or charge to the Fund upon import/introduction/production, is entitled to a refund of the fee in the case of export of products. In order to exercise the right to a refund of any management fee, it is necessary to submit a filled out prescribed form and to attach thereto the obligatory documentation: an invoice (in the case of the amount) or a customs declaration MRN (in the case of export), with all other required documentation as the basis for establishing the information necessary to process the matter (certified specifications and other documentation). It should be noted that for some fees and charges there is a clearly specified deadline for the submission of the requests for payment, which has to be taken into account.