Levies for Municipal Waste and Small Construction Waste

Conditions and method

The Capital drafted the conditions, methods and other policies for collecting the levy in the generally binding ordinance No. 13/2012 of 13 December 2012 on the Local Levy for Municipal Waste and Small Construction Waste, and its later amendments.

Which activities are included in the levy?

The local levy for municipal waste and small construction waste is payable for:

mixed municipal waste management activities
management of bio-degradable municipal waste activities
separated collection of municipal waste not covered by extended responsibility of manufacturers
costs raising from inconsistent sorting of collected separated municipal waste not covered by extended responsibility of manufacturers
costs in excess of usual costs under a special regulation

The levy is paid by the levy payer, who can be:

An individual who is authorised to use or is using an apartment, non-residential property, land structure or part thereof, or a property that is not a building, or a garden, vineyard, orchard, permanent grassland in the territory of the Capital for a purpose other than doing business, land in the built-up area of the Capital, except for forest land and land registered in the land registry as a body of water (hereinafter referred to as "property")
A legal entity who is authorised to use or is using a property located in the territory of the Capital city for a purpose other than doing business
An entrepreneur who is entitled to use or is using a property located in the territory of the Capital for the purpose of doing business.

The levy payor has the liability to collect and pay the calculated levy to the tax administrator. This liability lies with:

The property owner; if the property is in joint ownership by several co-owners or, if the property is an apartment building block, the levy is collected and liability of payment lies with a representative or an administrator appointed by the joint owners, if this representative or administrator agrees to do so
An administrator, if the owner of the property is the state, self-governing region or a municipality.

The levy payor and the payer may agree in writing that the levy will be paid directly to the Levy Administrator by the levy payor; the levy payer is liable for the payment of the levy to the levy manager.

Municipal and small construction waste fee administration for natural persons

Head of the department of other local taxes, fees and licenses: Ing. Petra Paštrnáková, email: [email protected], phone: +421 910 531 876

A-Ď - Simonová Oľga, email: [email protected], phone: +421 903 490 678

E-I - Kohútková Ľubica, email: [email protected], phone: +421 903 538 411

J-LAV - Augustínová Beáta, email: [email protected], phone: +421 910 512 622

LAZ-PAT - Kosperová Ivana, Mgr. email: [email protected], phone: +421 903 510 104

PAU-ŠEL - Kocian Dominika, Ing., email: [email protected], phone: + 421 903 585 733

ŠEM-Ž - Grečová Viktória, email: [email protected], phone: +421 903 534 166

Administration fees for municipal and small construction waste for legal entities and management companies

Head of the department of other local taxes, fees and licenses: Ing. Petra Paštrnáková, email: [email protected], phone: +421 910 531 876

A-ES – legal entities and letters A-Bytové družstvo – správcovské spoločnosti - Ing. Elena Pindriková, email: [email protected] and email: [email protected], phone: +421 903 382 539

ET-L a Spoj.š. – legal entities and letters Bytové družstvo-HOT – správcovské spoločnosti - Ingrid Kubíková, email: [email protected] and email: [email protected], phone: +421 910 532 276

M-R a ZŠ – legal entities and letters HOU-SPOK – správcovské spoločnosti - Ing. Ľuba Oravcová, email: [email protected] and email: [email protected], phone: +421 910 545 967

S–Ž – legal entities and letters SPOL – Ž – správcovské spoločnosti- Daniela Onderová, email: [email protected] and email: [email protected], phone: +421 910 550 145