http___www.fzoeu.hr_en_environmental_fees_fees_pursuant_to_the_act_on_sustainable_waste_management_entities_persons_subject_to_the_fees_and_charges_.xml
http___fzoeu.hr_hr_naknade_naknade_temeljem_zakona_o_odrzivom_gospodarenju_otpadom_obveznici_placanja_naknada__1.xml
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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.
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Naknade temeljem Zakona o održivom gospodarenju otpadom Obveznici plaćanja naknada Europa je kontinent najsiromašniji sirovinama koje su osnova za gospodarski razvoj. Zbog toga što su ograničene, one su i skupe, ali su istovremeno dostupne u otpadu kojeg svi proizvodimo. Gospodarenjem otpadom se smanjuju troškovi za sirovine, štedi energija, zdravije živi te se osigurava bolja budućnost. Sukladno tome, na razini Europe su postavljeni jasni ciljevi, kako bi sve države članice zajedno djelovale u tom smjeru i postigle sinergijski učinak. U Hrvatskoj je također uspostavljen sustav za gospodarenje posebnim kategorijama otpada, kojim upravlja Fond za zaštitu okoliša i energetsku učinkovitost. JESAM LI JA / MOJE PODUZEĆE OBVEZNIK PLAĆANJA? U smislu ovog Zakona, proizvođač proizvoda predstavlja pravnu ili fizičku osobu – obrtnika, koja na profesionalnoj osnovi razvija, proizvodi, prerađuje, obrađuje, prodaje, unosi ili uvozi, odnosno stavlja na tržište proizvode i/ili uređaje i/ili opremu. Pod pojmom proizvođača misli se na unosnika iz zemalja EU, uvoznika iz trećih zemalja i proizvođača u RH. Stavljanje na tržište predstavlja uvoz/unos proizvoda na područje RH odnosno prvo omogućavanje dostupnosti na tržištu proizvoda proizvedenih u RH. Obveznik plaćanja dužan je prijaviti navedene aktivnosti odnosno količinu proizvoda i/ili opreme te za isto dobiva Rješenje, kojim se određuje visina naknade koju je dužan podmiriti. Obveza prijave i plaćanje naknade nastaje: - prilikom uvoza iz trećih zemalja - osnova za prijavu je datum carinske deklaracije - MRN (bez obzira je li proizvod, uređaj ili oprema unesen za vlastite potrebe ili daljnju prodaju); - prilikom unosa iz zemalja EU - osnova za prijavu je datum računa (bez obzira je li proizvod, uređaj ili oprema unesen za vlastite potrebe ili daljnju prodaju); - prilikom prodaje na području RH - osnova za prijavu je datum ispostavljenog računa. Do uspostave Registra, obveznik plaćanja se prijavljuje u bazu Fonda samom dostavom propisanog obrasca, sukladno propisima za pojedine naknade. U slučaju uvoza/unosa/prodaje pića u sustavu povratne naknade (PET, staklo, limenka FE, limenka AL u volumenu većem od 0,2l) potrebno je prije prvog stavljanja na tržište popuniti i dostaviti Fondu Prilog XII. Podaci se dostavljaju na propisanim obrascima koji se Fondu dostavljaju mjesečno, kvartalno ili godišnje, ovisno kako je definirano provedbenim propisom. Obrazac je potrebno dostaviti i u slučaju kada u obračunskom razdoblju nije bilo stavljanja na tržište. Ovjereni obrasci se mogu dostaviti elektronički, putem e-maila na naknade@fzoeu.hr, a moguće ih je dostaviti i fizički ili putem pošte, na adresu Fonda za zaštitu okoliša i energetsku učinkovitost, Radnička cesta 80, Zagreb. Kontakt za sve upite: obveznici@fzoeu.hr Telefonski kontakt za upite: 01/ 6459 759 Što kada se proizvodi izvoze? Proizvođač/uvoznik/unosnik koji je prilikom uvoza/unosa/proizvodnje platio naknadu Fondu, ima pravo na povrat naknade u slučaju izvoza proizvoda. Za sve naknade gospodarenja je za ostvarivanje prava na povrat potrebno dostaviti popunjeni propisani obrazac te uz njega priložiti i obaveznu dokaznu dokumentaciju: račun (ako je riječ o iznosu) ili carinsku deklaraciju MRN (ako je riječ o izvozu) te ostalu potrebnu dokumentaciju na temelju koje je moguće utvrditi podatke potrebne za obradu predmeta (ovjerenu specifikaciju i druga dokumentacija). Napominjemo kako je za neke naknade jasno propisan rok za dostavu zahtjeva za povrat te je potrebno voditi računa o istom.