What is Recovery Contribution Share (GEKAP)?

It is the declaration and payment obligation arising from the importation of the products/goods/materials included in the Annex-1 list of the Environmental Law No. 2872 / their placing on the domestic market.

Who submits the Recovery Contribution Share (GEKAP) Declaration?

Those who supply (put on the market) and/or import (importers) the products/goods/materials included in Annex-1 list of the Environmental Law to the domestic market make the payment by submitting a Recovery Contribution Share declaration.

Marketer: Real/legal persons who supply or manufacture a product/good/material and put it on the market using their own name/trademark.

Importer: Real/legal persons who import a product/goods/material by nationalizing them on their own behalf and for free circulation.

Supplier: Real/legal persons who supply/produce a product/item/material on behalf of someone else.

Points of Sale: Real and legal persons who ensure that unpackaged products are packaged and placed on the market or that carry out the packaging process. Points of sale are in the position of placing on the market for packaged products offered for sale under their own name and/or trademark.

As Bilgi Çevre, we are ready to support you in making your GEKAP Declarations and other environmental issues.

*Declarations and notifications of businesses that put on the market products/goods/materials with a recovery contribution amount of more than 50,000 TL and businesses that have an environmental officer (continually employing, receiving environmental consultancy services, establishing an environmental management unit, etc.) are reviewed and approved by the "Environmental Officer".

Where to Apply for Recovery Contribution Share (GEKAP) Declaration?

The opinion of the Ministry of Environment and Urbanization was sought in determining the procedures and principles regarding GEKAP declarations, and the Ministry of Treasury and Finance was authorized. GEKAP declarations are sent electronically to the authorized tax office.

Businesses that will submit a GEKAP declaration and are affiliated to the tax office in terms of income/corporate tax are declared to their own tax office, and businesses that do not have income or corporate tax liability are declared to the tax office determined by the Revenue Administration.

When and How Often Is the Recovery Contribution Share (GEKAP) Statement Prepared?

Recycling Contribution Share Declarations:

• Monthly for corporate taxpayers,
• Three months for others

The date on which the plastic bag is sold/other materials are placed on the market/imported is taken as a basis. It is sent electronically to the authorized tax office until 23.59 on the last day of the month following the declaration period.

Declaration periods for businesses (other than corporate taxpayers):

• First semester; January/February/March.
• Second term; April/May/June.
• Third term; July/August/September.
• Fourth term; October/November/December.

Click to download the Recycling Contribution Share (GEKAP) Declaration Guide.

What are the Products/Goods/Materials Covered by the Recovery Contribution Share (GEKAP)?

Products/goods/materials included in the Annex-1 list of the Environmental Law and within the scope of GEKAP:

• Plastic bag
• Accumulators
• Batteries
• Tires
• Mineral oils
• Vegetable Oils
• Medicines
• Electrical and Electronic Equipment
• Plastic Packaging
• Metal Packaging
• Composite Packaging
• Cardboard Packages
• Glass Packaging
• Wooden Packaging
• Beverage Packaging

You can review our guide for detailed information about all sectors and About Obligatory Companies.

Bilgi Çevre is at Your Side with Recycling Contribution Share (GEKAP) Declaration Preparation Services. We manage all transactions on behalf of your company with our expert team and inform you.

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