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CZ/SK Recycling Fee (recyklační příspěvek / recyklačný poplatok)

The take-back fee for electrical equipment and batteries priced from your collective scheme's dated tariff, stated on every invoice line as the statutes require, and summed per category for your declaration to the scheme.

What it is for

A producer, distributor or retailer of electrical and electronic equipment pays its collective scheme (kolektivní systém / organizácia zodpovednosti výrobcov) a fee per piece or per kilogram placed on the market, and both countries require that fee to be stated when the equipment is sold. For portable batteries the opposite holds: the take-back cost must not be stated separately.

This module adds that to Odoo on top of the OCA module account_ecotax, which already knows ecotax classifications, several per product, and a fee sub-line per invoice line. It adds what is specific to Czechia and Slovakia:

• dated rates per classification, in the scheme's currency (CZK or EUR), chosen by the invoice date;
• a classification tied to a market (CZ or SK), applied only by companies of that country;
• the fee printed under every invoice line in the statutory wording, and a document total;
• portable batteries computed and reported, but never printed;
• a period report per category for the declaration to the scheme.

The sales-order side is described under Sales orders.

Legal background

Czech Republic — zákon č. 542/2020 Sb., o výrobcích s ukončenou životností:

• § 73 odst. 1: the producer, distributor and last seller of new electrical equipment must state the costs of take-back, treatment, recovery and disposal per piece or per kilogram separately from the price, "zejména formou samostatného údaje na daňovém dokladu" (in particular as a separate item on the tax document). § 99 odst. 1 says the same for tyres.
• § 73 odst. 2: the amount stated may not exceed the costs known to the producer when the equipment was placed on the market; for a producer in a collective scheme, that is the contribution it pays the scheme. Hence the scheme's tariff as the rate.
• § 73 odst. 3: obligations under the price regulations are unaffected.
• § 85 odst. 3: for new portable batteries, these costs "nesmějí být … uváděny odděleně" — they may not be stated separately.
• § 125 odst. 2 písm. i) and l): not stating the costs, stating more than allowed, or stating them for portable batteries is an offence.
• The Ministry of the Environment's methodological guideline on § 73 and § 99 (revised 26 October 2021) asks for the fee per item on the tax document and shows model invoices with the fee included in the unit price; the module follows that presentation.

Slovakia — zákon č. 79/2015 Z. z. o odpadoch:

• § 34 ods. 1 písm. d): the producer of electrical equipment states, on the packaging, the label "alebo na daňovom či inom obdobnom doklade vyhotovenom pri jeho predaji" (or on the tax or similar document issued on sale), the recyklačný poplatok covering collection, transport and treatment of household waste equipment.
• § 37 ods. 1 písm. a): the distributor states the fee on sale where the producer stated it.
• § 46 ods. 2 and § 48 ods. 1 písm. d): for portable batteries the costs may not be stated separately.

Neither statute prescribes a separate invoice line, so the module offers both: the fee included in the price with a per-line statement (the default), or on top as its own line.

Setting it up

1. Classifications — Accounting → Configuration → Ecotax → Classification, one per tariff line of your scheme. Labels are in English (the module has no Czech or Slovak catalogue yet):
2. Scheme Country — CZ or SK. Only a classification with a country is treated as a statutory recycling fee; one without behaves exactly as in OCA.
3. Ecotax Type — Fixed (per piece) or Weight based (per kg); Category, Ecotax collector (the scheme), Product Status (Domestic = household, Professional).
4. Dated Rates — Valid From, Valid To (empty for the rate in force) and Rate, net of VAT, in the classification's currency (filled from the country: CZK, EUR). Two rates of one classification may not overlap. The OCA single-amount fields become read-only and show today's rate; a daily scheduled action rolls them over when a new rate starts.
5. Show on Documents — untick for portable batteries.
6. Products — on the Accounting tab, add the classification(s); a product sold in both countries can carry a CZ and an SK one, and each company takes only its own. Enter the weight in kg for a per-kg classification. A distributor can enter a fixed amount on the product's classification line — the fee its supplier actually paid, in the classification's currency; it then replaces the tariff.
7. Presentation — Accounting → Configuration → Settings, block Recycling Fee: Included in the price (default) or Separate line on top of the price.

The module creates the ecotax categories — the six categories of electrical equipment (EEE1–EEE6) and five battery categories (portable, LMT, SLI, industrial, electric vehicle). It ships no tariffs: they are each scheme's price list.

On the invoice

Each customer invoice line gets its fee from:

• the rate valid on the invoice date (or the accounting date while there is none);
• the quantity converted to the product's own unit (a line sold by the dozen owes twelve pieces);
• for a per-kg classification, the product weight; the fee per piece is rounded to the currency's two decimals;
• conversion at the invoice date when the invoice is in another currency than the rate.

Under the line description the printed invoice shows, in the national wording of the classification's country:

z toho recyklační příspěvek 100,00 Kč (0,50 Kč/kg × 2,000 kg = 1,00 Kč/ks)
z toho recyklačný poplatok 3,60 € (0,90 €/ks)

followed by bez DPH when the line's price includes VAT, and the original amount with the exchange rate when the invoice is in another currency. A total row closes the document: Recyklační příspěvek celkem bez DPH / Recyklačný poplatok spolu bez DPH. OCA's English Eco Part column and total are hidden on such documents. Fees of classifications with Show on Documents unticked are neither printed nor counted in that total.

Posting. On posting, the fee is priced once more on the final invoice date, and a customer invoice or credit note whose classification has no rate valid on that date is refused (unless a fixed amount is used). Once posted, the fee is frozen: later tariff or weight changes do not rewrite it; resetting the invoice to draft prices it afresh.

Report for the scheme

Accounting → Reporting → Management → Recycling Fees (in Slovak Účtovníctvo → Výkazy → Manažment, in Czech Účetnictví → Výkazy → Správa) shows pieces, kilograms and fee from posted customer invoices and credit notes (credit notes negative), per country, category, classification, scheme and period, in the scheme's currency whatever the invoice currency. Pivot, list and graph views; filters for CZ, SK, household and professional. Portable batteries are included.

Print → Recycling Fees (XLSX) exports the selected rows: a summary sheet per country, scheme, category, classification, product status and rate basis, and a second sheet with the invoice lines.

Sales orders

With the Sales app and OCA account_ecotax_sale, l10n_cssk_recycling_fee_sale installs itself and adds:

• Fees on order lines, priced from the rate valid on the order date, with the same market filter and unit conversion. The invoice prices again at its own date, because the invoice is the tax document the statutes speak of.
• The product's fixed amount is carried from the order to the invoice.
• On-top mode. When the presentation is Separate line on top of the price, set a Recycling Fee Product (a service) in the same settings block. The Update Recycling Fee button on the order adds one line per classification and VAT treatment, priced at the sum of the fees, with the VAT of the goods it belongs to (a price-included tax is grossed up, since the tariff is net). The fee product's income account is used, its taxes are not. Pressing the button again regenerates the lines; once they are invoiced it refuses. Portable batteries get no line.

Limitations

• The rate is chosen by the invoice date, while § 73 odst. 2 ties the amount to when the producer placed the item on the market. A distributor selling old stock across a tariff change should use the fixed amount on the product.
• Rates are not shipped; enter your scheme's price list.
• The report is built from customer invoices. If goods are delivered in one period and invoiced in another, reconcile that in the declaration. Intra-EU sales and exports are included and must be filtered out where the scheme does not count them.
• In on-top mode the separate fee lines are created only from a sales order; an invoice created without an order shows the per-line statement but no fee line, so the fee is not charged on top.
• Quotations and orders do not print the per-line statement; the invoice does.
• No tyre category is shipped; tyres (CZ § 99) can be set up the same way.
• The user interface is in English; the statutory phrases on the invoice are in Czech or Slovak.