Tax & Legal Alert | PwC Hungary

Upcoming important change in the extended producer responsibility fee system

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  • 2 minute read
  • December 16, 2025

Effective 1 January 2026, the applicable KF (EPR) codes will be revised.

The classification codes for batteries and accumulators will surely change from the currently used codes, based on an already adopted amendment.

Additionally, a new draft regulation under public consultation proposes further modifications from 2026 – not only to the current rules but also to the codes for batteries and accumulators compared to the previously adopted amendment and would change the coding for wooden furniture.

It is important to note that, according to an unofficial oral statement from the competent authority, the introduction of new KF codes may require amendments to existing buyer declarations and takeover contracts, or the preparation and submission of new ones. We recommend that all affected parties review the necessary steps to ensure that buyer declarations and takeover contracts remain valid and applicable from 1 January 2026.

Should you have any questions regarding this topic, please feel free to contact our experts:

László Deák

Partner, PwC Hungary

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Attila Környei

Director, PwC Hungary

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Balázs Szük

Senior Manager, PwC Hungary

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Cecília Szőke

Cecília Szőke

PR Senior Manager, PwC Hungary

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