Persons required to pay the charge must by the 28 February of each year submit a charge declaration to the Federal Office for the Environment (FOEN) in respect of the charge due for the previous calendar year.
The declaration must contain all the information required to determine the amount of the charge due. It shall be made on an official form; the FOEN may permit other forms. Holders of landfills must send the canton a copy of the declaration.
The declaration serves as the basis for determining the charge due; the right to conduct an official assessment is reserved.
The persons liable to pay the charge must retain the documents relating to the declaration for a minimum of ten years.
In the case of a delayed or incomplete declaration, default interest of 3.5 per cent per annum is payable on the amount of the charge due.