In brief
Submission for recycling contribution fees will be made semi-annually in 2020 and quarterly in the following years. Prior to the amendment, recycling fees were required to be reported and paid on a monthly basis.
In detail
In our previous newsletters we informed you about introduction of a recycling contribution fee (GEKAP) effective from 1 January 2020. The filing period for this new levy was set as monthly in the related legislation.
On 22 March 2020, the tax authority published Communiqué No.3 (amending the Communique No.1 on recycling contribution fee declarations) and amended the filing periods as follows:
- For the year 2020;
a) 1st period: January-February-March-April-May-June
b) 2nd period: July-August-September-October-November-December
- For the year 2021 and following years;
a) 1st period: January-February-March
b) 2nd period: April-May-June
c) 3rd period: July-August-September
d) 4th period: October-November-December
On the other hand, those who already filed their recycling contribution fee declarations for January/2020 and February/2020 before the publishing of the Communiqué will be excluding these two months when filing their semi-annual returns in 2020. The recycling fees for January and February that were declared before the publication date of the Communique No.3 (22 March) should be paid no later than 31 July.
The concerned communique also brings online declaration obligation for recycling contribution fees. Accordingly, all points of sales and the parties supplying the products to the market (importers/ manufacturers), regardless of being individual or corporate income taxpayers, have to submit the recycling fee returns online to the related tax office by the last day of the month following the declaration period in
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