The filing of the returns is the responsibility of finance/accounting, but reporting belongs to a different department, which generally receives the data from logistics or in some cases from an affiliated company abroad. This, however, is a typical case of too many cooks spoiling the proverbial broth.
To this day, we encounter companies in our practice that pay huge amounts as product charge merely because the reporting that is supposed to support their filings is unsuitable or confusing; they have useless records for this data supply obligation, and it is unclear for what they are paying product charges and for what they are not, and especially for what reasons. Indeed, it would be important to think over and check the systems once, since with careful planning the related administrative and payment obligations can be reduced, or even avoided altogether in some cases.
The experts at MAZARS can help you cut the Gordian knot by developing the processes, establishing the correct content of the reports, and minimising the related liabilities.
To whom do we recommend our services?
- To any company that has an environmental obligation, especially if they export, participate in triangular transactions, manufacture or use in their manufacturing any products that are subject to product charge payment obligations;
- To companies that, even though they file product charge returns and ensure that they pay their liabilities, are not clear about what data they do it on the basis of, and find the contents of the reports to be unclear;
- To those who feel that in case of an audit by the tax authorities they could not provide satisfactory answers to even the simplest questions of the auditors (What are the products after which you pay a product charge? In which cases? At what times? etc.);
- To those for whom the acronym OKTF (National Inspectorate for Environmental and Nature Protection) does not sound familiar;
- To those who paid a product fee for commercial printing paper before 2014 in connection with their catalogues.
How can we help?
- We identify the products that are subject to the environmental product charge.
- We develop the system of assumptions and refunds optimising the processes, as well as the necessary contractual background, help with the proper setting up of invoicing, or review the existing systems.
- On the basis of the product flows and processes drawn up, we prepare a customised environmental product charge policy, which will help the company in case of an audit by the tax authority in supporting its returns and records.
- We review the records and reports related to the environmental product charge, and we help with making them more efficient.
- We settle the “overpayments” of the earlier and current periods (reusable packaging materials, product charge paid after catalogues up to 2014, etc.).
- If requested, we take over the tasks related to the filing of the returns, or help with the administration (the determination of the CSK f/ KT codes, which form to complete when, etc.).
- Where necessary, we carry out a complete review for identifying and properly handling environmental product charge payment obligations.
If you have any questions related to the environmental product charge, please contact our colleagues directly or through your Mazars contact person.
Our press release in this topic:
Our blog posts in the topic:
You can also read our product sheet below: