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The collection of environmental tax for environmental pollution is regulated by Articles 240-242 of the Tax Code of Ukraine.
Link to the section
Environmental tax
– is a nationwide mandatory payment,
levied on actual volumes:
emissions of pollutants into the atmosphere from stationary sources;
carbon dioxide, if the emission exceeds 500 tons per year. The tax is paid for the tax (reporting) period in which such excess occurred, in the manner prescribed by the TCU;
pollutants into water bodies together with wastewater (industrial, municipal, thermal or formed as a result of precipitation);
at landfills, complexes, facilities, etc., including licensees for hazardous waste management;
the actual amount of radioactive waste temporarily stored by their producers;
generated radioactive waste and from the actual amount of radioactive waste accumulated before April 1, 2009.
Taxpayers are business entities of any form of ownership or form of taxation: legal entities – enterprises, institutions, individual entrepreneurs, representative offices of non-residents and budgetary institutions.
- business entities that place waste on their own territories as secondary raw materials (clause 240.5 of the TCU). Secondary raw materials are those raw materials that can be reused for production;
- nuclear energy entities that have concluded agreements on the return of ionizing radiation sources from Ukraine, manage radioactive waste generated as a result of the Chornobyl accident, some specialized enterprises (paragraph 240.4 of the Tax Code);
- business entities that emit no more than 500 tons of carbon dioxide per year (paragraph 240.7 of the TCU);
- business entities that carry out the temporary placement of waste for their further transfer for removal (disposal) and utilization under the following conditions: the presence of a contract for the collection and disposal of waste with a municipal or specialized enterprise that has the right to carry out operations for the management of hazardous waste (licensee);
- individuals who are not registered as entrepreneurs.
The form of the Environmental Tax Declaration (hereinafter – the Declaration) is approved by the Order of the Ministry of Finance of Ukraine dated 17.08.2015 No. 715 as amended. Annexes (calculations) are an integral part of the Declaration.
Calculation for emissions of pollutants into the atmosphere by stationary sources of pollution is carried out in Annex 1 to the Declaration (hereinafter – the Annex).
In order to establish the fact of exceeding the maximum amount of carbon dioxide emissions specified in paragraph 240.7 of Article 240 of the TCU and to calculate the eco-tax, such entity shall take measures to carry out an inventory (develop a report) of such emissions in the manner prescribed by law.
The general principles of the inventory are regulated by the Instruction on the content and procedure for drawing up a report on the inventory of pollutant emissions at the enterprise, approved by the Order of the Ministry of Environmental Protection and Nuclear Safety of Ukraine dated 10.02.1995 No. 7, registered with the Ministry of Justice of Ukraine on 15.03.1995 under No. 61/597, as amended (hereinafter – the Instruction).
In particular, the Instruction establishes that the inventory of emissions of pollutants that are not determined by direct instrumental measurements, such as carbon dioxide, is carried out on the basis of materials of technological regulations or by calculation method.
To calculate the environmental tax, you need information on:
- emission volumes (emission source inventory report);
- a list of pollutants generated as a result of the business entity’s activities (report on the inventory of sources of activities);
- tax rates for emissions of certain pollutants into the atmosphere by stationary sources of pollution (Article 243.1 of the Tax Code of Ukraine);
- tax rates for emissions into the atmosphere by stationary sources of pollution of pollutants (compounds) that are not included in paragraph 243.1 of this Article and for which the hazard class is established (Article 242 of the Tax Code of Ukraine);
- tax rates that are applied depending on the established approximately safe levels of exposure to such substances (compounds) in the air of settlements (Article 243.3 of the Tax Code of Ukraine).
- The calculation of the environmental tax is carried out on the basis of the obtained EMISSIONS PERMIT, which indicates the maximum possible emissions from stationary emission sources;
- The amount of tax is calculated separately for each type of pollution and/or for each type of pollutant (Article 249.2 of the Tax Code of Ukraine);
- The amounts of tax levied for emissions of pollutants into the atmosphere by stationary sources of pollution (SPS) are calculated by taxpayers independently on a quarterly basis based on actual emissions, and tax rates according to the formula specified in Art. 249.3. of the Tax Code of Ukraine.
Their owners, business entities, do NOT pay the environmental tax separately for emissions from mobile sources.
The tax is paid indirectly when purchasing fuel at gas stations, it is the owners of gas stations who pay the environmental tax for mobile sources that refueled at the gas station from each ton of fuel sold.
According to para. 250.2 of Art. 250 of the TCU, taxpayers shall pay the tax within 10 calendar days following the last day of the deadline for filing a tax return.
The tax not paid within the established term is considered not paid in time.
Liability for violation of the rules of payment (transfer) of tax is provided for in paragraph 126.1. of Article 126 of the TCU.
In case the taxpayer fails to pay the agreed amount of the monetary obligation within the terms determined by this Code, such taxpayer shall be held liable in the form of a fine in the following amounts:
- in case of a delay of up to 30 calendar days inclusive, following the last day of the term for payment of the amount of the monetary obligation – in the amount of 10 per cent of the repaid amount of the tax debt;
- in case of delay of more than 30 calendar days following the last day of the term of payment of the amount of monetary obligation – in the amount of 20 per cent of the repaid amount of tax debt.
Pay attention – this is IMPORTANT!!!
- If a business entity has several stationary sources of pollution within one and/or several settlements or outside them (codes of the local self-government body are different/same) and emits pollutants, including carbon dioxide, then such a business entity shall submit to the controlling authority(ies) at the location of stationary sources of pollution an application(s) on the reporting (tax) period in which it is expected to exceed the limit value of carbon dioxide emissions of 500 tons per year by all stationary sources of pollution.
The application is accompanied by calculations with the materials of the inventory of carbon dioxide emissions for all stationary sources of pollution
- In all cases, non-payment is considered to be both a complete absence of payment and payment of an independently determined amount of tax without violation of the terms, but not in full.
- The taxpayer, which from the beginning of the reporting year does not plan to carry out emissions, discharges of pollutants, waste disposal, or generation of radioactive waste during the reporting year, is obliged to notify the relevant supervisory authority at the location of the sources of pollution and draw up a statement on the absence of the object of tax calculation in the reporting year. Otherwise, the taxpayer is obliged to submit tax returns (paragraph 250.9 of Article 250 of the Code).
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