Digital declaration user business premises

As a user of business premises, you have received a letter from us, asking you to file a digital tax return for sewage and/or pollution tax.

As of the levy year 2022, you can log in to My HHNK for this purpose. You will need eRecognition (minimum level 2+) for this.

You can file a declaration via My HHNK.

eRecognitionFile a report here

Default penalty

Failure to file a return for business premises, or failure to do so on time, may result in a default penalty with a maximum amount of €3,354.50. The following applies to both late returns and failure to return returns:

  • For a first default, 5% of the amount of the assessment, with a minimum amount of €50;
  • For a second default, 10% of the amount of the assessment, with a minimum amount of €100;
  • For a third/following default, 15% of the amount of the assessment, with a minimum amount of €200.

If you do not agree, you can object. You must object digitally or in writing.

Frequently asked question

Some of the ingested water is not drained or discharged, will I get a reduction?

If your business is listed as a separate business category in the wastewater coefficient table, then the portion of water not discharged is already included in the wastewater coefficient. If this is not the case, you can request a reduction in the assessment. You must then demonstrate or make it plausible what amount of water was not drained or discharged. This can be done, for example, by installing an intermediate meter. You must submit an objection digitally or in writing. 

You can find the table on the Water Tax Business Area page.