Taxes in Europe Database v2
The Waste Tax Act of 17 December 2010 (1126/2010).
Landfill site operators.
Deliveries of waste to landfills.
Taxable waste groups are based on the Ministry of th Environment Degree on the list of the most common wastes and of hazardious wastes (1129/2001), as governed by the Waste Act (646/2011). It is based on Comission Decision 2000/532/EC replacing Decision 94/3/EC, establishing a list of wastes pursuant to Article 1(a) of Council Directive 75/442/EEC on waste, and Council Decision 94/904/EC establishing a list of hazardous waste pursuant to Article 1(4) of Council Directive 91/689/EEC on hazardous waste.
EUR 55.00 per tonne of waste. A special conversion coefficient is applied when waste cannot be weighted.
As waste is delivered to a landfill.
The tax is accounted for quarterly. The landfill operator has to file a tax declaration not later than on the 18th day following the tax period. The tax must be paid not later than on the 27th day.
The excise duty is collected by the customs.
In addition, the landfill operator has to file a declaration of other than taxable waste which is delivered to a landfill at the same time as a tax declaration.