Hungary
Does Hungarian waste oils EPR apply to you
Waste oils EPR in Hungary is the exception to the national pattern. Lubricant oils never moved into the MOHU EPR fee that governs most streams.
They stayed under the older environmental product fee (eco-tax) set by Act LXXXV of 2011, paid to the tax authority NAV, and they survived the 1 January 2025 cull that abolished most product-fee categories.
So for lubricants there is no MOHU fee, no OKIRkapu registration and no EPR authorised-representative route. The obligation is a NAV product-fee duty instead, and it reaches you if any of these fit.
- You are the first to place lubricant oils on the Hungarian market as a domestic producer.
- You import lubricant oils into Hungary.
- You bring them in from another EU country as an intra-community acquirer.
Do not confuse lubricant oils with cooking oil and fat (sütőolaj és -zsír). Cooking oil is a real MOHU EPR stream at 36 HUF per kilogram. This page is about lubricants, which sit on the NAV product fee, a different regime.
What you pay and how you report in Hungary
The charge is the environmental product fee to NAV, not an EPR fee to MOHU. The rate is set in the product-fee legislation, and no confirmed per-unit lubricant rate was published at the time of writing, so treat it as a statutory product-fee rate rather than a fixed figure.
Reporting and payment run on the NAV product-fee return cycle under Act LXXXV of 2011, not the EPR scheme's quarterly-by-the-20th rule. It is a tax filing to NAV, and no specific EPR-style deadline applies. This differs from a MOHU stream such as packaging across EPR in Hungary.
The two oil regimes in Hungary
The cleanest way to place a product is to see which regime it falls under.
| Product | Which regime | Where you report |
|---|---|---|
| Lubricant oils | NAV environmental product fee | NAV product-fee return |
| Cooking oil and fat | MOHU EPR fee | MOHU portal and OKIRkapu |
Because lubricants are outside the EPR scheme, the meghatalmazott képviselő route, the authorised representative used for MOHU streams, does not apply. Foreign obligations follow the product-fee act's own rules instead.
Questions sellers ask about waste oils EPR in Hungary
The points oil sellers raise most about the Hungarian rules.
What does waste oils EPR mean in Hungary?
For lubricants it is not the MOHU EPR scheme at all. Lubricant oils stayed on the environmental product fee paid to the tax authority NAV under Act LXXXV of 2011, one of the few product-fee categories kept after 1 January 2025.
Who has to register for waste oils EPR in Hungary?
The producer or importer that first places lubricant oils on the Hungarian market. Registration is a NAV product-fee duty, not an OKIRkapu or MOHU registration, so the tax authority is the counterparty.
How much does waste oils EPR cost in Hungary?
You pay the environmental product fee to NAV at the rate set in the product-fee legislation. No confirmed per-unit lubricant rate was published at the time of writing, so treat the charge as a statutory product-fee rate rather than a fixed number.
When are waste oils reports due in Hungary?
They follow the NAV product-fee return cycle under Act LXXXV of 2011, not the EPR scheme's quarterly-by-the-20th deadline. It is a tax filing, so the timing is set by the product-fee rules rather than by the MOHU regime.
