Payment for negative environmental impact in 2021: calculation

The environmental fee, according to Article 24.5 of Law No. 89-FZ “On Industrial Waste” dated June 24, 1998, is non-tax income of the federal budget. It is required to be paid by individual entrepreneurs and legal entities that produce and import goods that are subject to disposal due to the loss of their consumer qualities, but do not dispose of them themselves. The packaging of these products counts towards this fee.

If the products are not ready for use or are sold to manufacturers of chassis (wheeled vehicles) and trailers for them, then the fee is paid only for packaging. This is specified in Law No. 89-FZ “Rules for collecting environmental fees”, Art. 24.5, paragraphs. 2, 2(1), approved by Resolution No. 1073 of the Government of the Russian Federation of October 8, 2015.

Entities that recycle products and packaging in accordance with regulations (Order No. 2971-r of the Government of the Russian Federation dated December 28, 2021) are exempt from the fee. But if these standards are not met, then the fee is still collected.

The administrator of funds contributed to the federal budget as environmental collections is Rosprirodnadzor. He receives them and controls reporting, and also directs them to finance government programs directly related to environmental protection: the construction of landfills where substances of various types of danger are disinfected, waste processing plants, etc.

Who should pay for environmental pollution?

Please note that the fee for environmental pollution is sometimes called an environmental fee. But this is an incorrect name, since these are two completely different concepts. Only manufacturers and importers of goods subject to recycling must pay the environmental fee. This article will focus specifically on the payment for environmental pollution in 2021.

As mentioned above, both organizations and individual entrepreneurs must pay for the use of objects in their business activities that negatively affect the environment. At the same time, the obligation to pay a fee arises for all businessmen using any of the taxation systems - simplified tax system, UTII, PSN, OSNO or unified agricultural tax.

It should also be taken into account that the obligation to pay for environmental pollution arises regardless of whether the object is owned or not. That is why payment for negative environmental impact in 2021 is mandatory, including for tenants - that is, persons who operate the facility.

You also need to know that individual entrepreneurs and organizations that use objects that have a negative impact on the environment must register with the territorial branch of Rosprirodnadzor. Order No. 554 of the Russian Ministry of Natural Resources dated December 23, 2015 approved the application form for each such facility.

In tax accounting

Income tax:

According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, the income tax payer reduces the income received by the amount of expenses incurred (with the exception of expenses specified in Article 270 of the Tax Code of the Russian Federation), provided that the expenses are documented, economically justified and aimed at generating profit.

In accordance with paragraphs. 7 clause 1 art. 254 of the Tax Code of the Russian Federation, material expenses include taxpayer costs associated with the maintenance and operation of fixed assets and other environmental property.

Material costs are also payments for emissions of pollutants into the atmospheric air, discharges of pollutants in wastewater into water bodies, carried out within the limits of permissible emission standards, permissible discharge standards, for the disposal of industrial and consumer waste within the established limits for their disposal and other similar expenses.

Therefore, include the payment for the negative impact on the environment in material costs. However, only payments can be taken into account (clause 7, clause 1, article 254 of the Tax Code of the Russian Federation):

• for emissions of pollutants into the atmospheric air within acceptable standards;
• discharges of pollutants in wastewater into water bodies within acceptable standards;
• disposal of production and consumption waste within limits.

Payments for negative impacts on the environment in excess of these amounts (exceeding the established limits for their placement) are not taken into account in expenses (clause 4 of Article 270 of the Tax Code of the Russian Federation).

In turn, in Art. 272 of the Tax Code of the Russian Federation there are no special instructions on the moment of making material expenses in the form of payment for the NVOS (Letter of the Ministry of Finance of the Russian Federation dated 11.10.2016 N 03-03-05/59275, dated 15.08.2016 N 03-03-06/1/47690).

For SMEs, the obligation to pay the tax assessment arises only in relation to the annual fee, therefore it is unlawful to recognize the fee as expenses before the end of the year (even if the organization prepares interim financial statements and reports on income tax quarterly) both in accounting and tax accounting.

Therefore, the accounting date for payments depends on the method used:

• under the accrual method, payments are recognized on the last day of the reporting (tax) period for which they are paid (Letter of the Ministry of Finance of the Russian Federation dated 06/07/2018 N 03-03-06/1/39148, dated 08/15/2016 N 03-03-06/1/ 47690);
• with the cash method, take into account the fee on the date of transfer to the budget in the amount of the amounts paid (clause 3, clause 3, article 273 of the Tax Code of the Russian Federation).

Thus, SMEs using the accrual method include the fee for NVOS in material expenses as of December 31.

simplified tax system

In accordance with paragraph 1 of Art. 346.16 of the Tax Code of the Russian Federation, “simplers” who have chosen income minus expenses as the object of taxation, reduce the income received for expenses according to the list established by this article. However, the list does not include such an indicator as payment for the tax assessment.

But! “Simplers” have the right to take into account material expenses when taxing (clause 5, clause 1, article 346.16 of the Tax Code of the Russian Federation), which are recognized in the manner established by art. 254 Tax Code of the Russian Federation.

According to paragraphs. 7 clause 1 art. 254 of the Tax Code of the Russian Federation, material costs include payment for environmental assessment (this was discussed earlier).

Thus, when determining the object of taxation, “simplers” have the right to take into account the payment for tax assessment within the limits of standards as part of material expenses.

In addition to payments for NWOS, “simplified” workers have the right to take into account the cost of services provided by a third party for calculating fees for NWOS, keeping records of waste movement, filling out a waste form and drawing up and submitting a report on the generation, use, disposal and disposal of waste required for depositing designated payments. Basis - pp. 6 clause 1 art. 254 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated April 21, 2017 N 03-11-06/2/23989).

Material costs for simplified taxation system by virtue of paragraphs. 1 item 2 art. 346.17 of the Tax Code of the Russian Federation are taken into account at the time of repayment of the debt by writing off funds from the taxpayer’s current account, payments from the cash register, and if there is another method of repaying the debt - at the time of such repayment. Consequently, expenses in the form of payment for the NVOS “simplified” must be taken into account on the date of its payment (Letter of the Ministry of Finance of Russia dated January 18, 2016 N 03-11-06/2/1319).

Who shouldn't pay for environmental pollution?

Naturally, garbage generated during all types of activities by both organizations and individual entrepreneurs pollutes the environment, and you have to pay for it. In this case, it is necessary to distribute responsibility for payments in such a way as to avoid double taxation.

As a general rule, garbage fees are charged when placing production and consumption waste. And here it is important to understand what constitutes waste disposal, because in everyday life, by disposal we mean storing waste in ordinary trash cans.

In a specific case, waste disposal means not just the storage of waste, but its maintenance in special facilities for subsequent disposal, for example, in special landfills or landfills (Article 1 of the Federal Law of June 24, 1998 No. 89-FZ, hereinafter referred to as Law No. 89- Federal Law).

Therefore, if an individual entrepreneur or organization simply throws office or commercial waste into a container standing on the street, and it is already removed by an organization with which an agreement has been concluded for the removal and placement of waste, then there is no need to pay an environmental fee in this case.

According to the Decree of the Government of the Russian Federation of June 12, 2003 No. 344, payment is made only for the disposal of production and consumption waste. Those. The obligation to pay the fee for environmental pollution rests with the organization involved in the removal and disposal of waste. Make sure that the contract concluded with such an organization states that ownership of the garbage passes from your organization to it.

Russian legislation (clause 1 of Article 16.1 of the Law of January 10, 2002 No. 7-FZ) also provides for categories of organizations and individual entrepreneurs that do not pay for environmental pollution. The law covers individual entrepreneurs and organizations that operate at hazardous category IV facilities, where:

• there are no releases of radioactive substances;
• there are no discharges of pollutants generated when using water for industrial needs into sewers, into the environment, into surface and underground water bodies, as well as onto the earth's surface;
• there are stationary sources of pollutant emissions, and their amount does not exceed 10 tons per year;
• There are only non-stationary sources of pollutant emissions.

The concept of stationary and non-stationary sources was first defined by the legislator only in 2014 (Federal Law No. 219-FZ of July 21, 2014). This Law amended 94-FZ “On Environmental Protection”, which is the main law regulating the issues of payment for environmental pollution.

In paragraph 1 a definition appeared:

• stationary source - a source of release, the location of which is determined using a unified state coordinate system or which can be moved by a mobile source;
• mobile source - a vehicle whose engine is a source of emissions during operation.

Also, Law No. 219 Federal Law amended paragraph 1 of Art. 16 of Federal Law No. 7-FZ, which determines that from 01/01/2016, fees for NVOS will be charged only for emissions from stationary sources.

Rosprirodnadzor assigns certain hazard categories when registering objects in the state register. That is, if you do not know the hazard category of your facility, then you should contact Rosprirodnadzor to clarify the data!

Fee rates for NVOS for air pollution

The list of rates is given in the Decree of the Government of the Russian Federation “On rates...” dated September 13, 2016 No. 913 (hereinafter referred to as Decree No. 913).

Note! Rates are determined in rubles per 1 ton of pollutant or waste.

In Resolution No. 913, the indicators for calculation are divided into three blocks:

• for atmospheric emissions from stationary sources (159 positions);
• discharges into water (159 items);
• when placing waste (5 positions).

Here are examples of amounts charged for atmospheric emissions (hereinafter the rates will be given in accordance with Resolution No. 913 for 2018, which are similar to the data for 2021 without taking into account the coefficient):

Note! Companies and entrepreneurs operating with the use of stationary sources that pollute the air are required to carry out an inventory of sources and emissions (Clause 1, Article 22 of the Law “On the Protection of..." dated 04.05.1999 No. 96-FZ).

In relation to certain types of pollutants or processes that result in a decrease in air quality, the specifics of calculating the amounts charged are established by separate acts, for example, the order of the Ministry of Natural Resources of the Russian Federation “On approval of instructions and methodological instructions...” dated 05.08.2013 No. 274.

Read about the harmful effects on the air using garages as an example in the material “Garages that pollute the environment are subject to registration.”

Payment deadlines for environmental pollution in 2020

The deadline for payment for environmental pollution in 2021, with the exception of small and medium-sized businesses, is no later than the 20th day of the month following the reporting quarter. For the fourth quarter of 2021, payment does not need to be transferred.

Advance payment for each quarter of 2021 = ¼ of the payment amount for the previous year.

Let's give an example. The payment amount for 2021 was 170,000 rubles. Based on paragraph 3 of Article 16.4 of the Law of January 10, 2002 No. 7-FZ, it is necessary to transfer advance payments in this amount within the following terms:

• for the 1st quarter - no later than April 20, 2021 - 42,500 rubles;
• for six months - no later than July 20, 2021 - 42,500 rubles;
• for 9 months - no later than October 20, 2021 - 42,500 rubles.

Based on clause 3 of Art. 16.4 of Law No. 7-FZ of January 10, 2002, the total amount of payment for negative environmental impact for 2021 must be transferred to the budget no later than March 1, 2021.

This payment procedure led to overpayments of tax.

According to amendments to Law No. 7-FZ, which was supposed to come into effect on January 1, 2018, individual entrepreneurs or organizations obligated to pay quarterly fees for NVOS have the right to choose which of three ways to calculate and pay the amount of the quarterly advance payment:

1. 1/4 of the amount of the tax assessment fee paid for the previous year.
2. 1/4 of the amount of payment for the NEE, calculated on the basis of established standards for permissible emissions, discharges of pollutants, temporarily agreed upon emissions, temporarily agreed upon discharges and limits on the disposal of production and consumption waste.
3. Equal to the amount of payment for environmental impact assessment calculated for the actual negative impact on the environment in the past quarter based on industrial environmental control data.

In the declaration of payment for the tax assessment, you will need to indicate which of the three payment and payment methods is chosen by the individual entrepreneur or organization.

And after two years of waiting for these much-needed changes, on December 27, 2019, Federal Law No. 450-FZ was adopted, which amended Article 16.4 of Federal Law No. 7-FZ “On Environmental Protection”.

Persons obligated to pay a fee have the right to choose one of the following methods for determining the amount of the quarterly advance payment for each type of negative environmental impact for which a fee is charged:

1. In the amount of one-fourth of the amount of the fee for negative impact on the environment payable (taking into account the adjustment of the amount of the fee carried out in accordance with paragraphs 10 - 12.1 of Article 16.3 of this Federal Law) for the previous year.

2. In the amount of one-fourth of the amount of payment for negative impact on the environment, in the calculation of which the payment base is determined based on the volume or mass of emissions of pollutants, discharges of pollutants within the limits of permissible emission standards, permissible discharge standards, temporarily permitted emissions, temporarily permitted discharges, limits on disposal of production and consumption waste.

3. In the amount determined by multiplying the payment base, which is determined on the basis of industrial environmental control data on the volume or weight of emissions of pollutants, discharges of pollutants, or the volume or weight of disposed production and consumption waste in the previous quarter of the current reporting period, by corresponding rates of payment for negative impact on the environment using the coefficients established by Article 16.3 of this Federal Law.”

Therefore, now it is possible to choose the appropriate option and avoid overpaying funds.

Small and medium-sized businesses do not calculate or make advance payments for the tax assessment. For this category of business, a one-time payment deadline has been determined until March 1, 2020 for 2021.

Fee rates for waste disposal when disposing of waste (except for low-hazard MSW)

When disposing of waste, the following indicators are applied:

Note! The allocation of MSW to a separate group of waste for the purposes of calculating fees for the NWOS is carried out in Resolution No. 758.

More details about rates for placing MSW can be found in the next section of the article. On state and public control and supervision in the field of ecology, see our articles “State environmental supervision - concept and types”, “A state information system of public control in the field of environmental protection will be created”.

Who must pay the environmental fee and submit reports?

Let us remind you once again that there is a list of goods (and packaging) approved by the Government of the Russian Federation that must be disposed of after they have lost their consumer properties and become waste.
Legal entities and individual entrepreneurs who produce and import goods (and packaging) from this list are required to ensure waste disposal.

To summarize: the environmental fee must be paid and reports submitted:

• manufacturers who package their products in packaging that is subject to recycling;
• importers who import products in packaging that is subject to recycling.

Eco-tax does not need to be paid in the following cases:

• the company disposes of waste outside the country;
• the company disposes of goods within accepted standards.

If a legal entity recycles part of the waste and does not meet the accepted standards, then you only need to pay for that percentage of the products that were not recycled.

IMPORTANT! Do not confuse the calculation of fees for NVOS (environmental fees) with reporting on environmental fees!

Let's look at examples:

1. A woodworking workshop for the production of joinery products, which produces wooden construction and joinery products. This facility uses wooden packaging, which is included in the recycling list for which an environmental fee must be paid.
2. The bakery uses bags, boxes, plastic boxes, as well as paper and cardboard packaging for packaging bakery products, which also fall under the eco-collection.
3. The sewing company packages finished products in bags, uses paper and cardboard packaging, as well as wooden pallets for transporting large quantities. These types of packaging are also subject to eco-collection. In addition to packaging, the report must reflect data on the product being manufactured, for example, knitted clothing.

IMPORTANT! No environmental tax is paid for goods and packaging exported outside of Russia.

Responsibility for failure to submit calculations and failure to pay fees for the NVOS

There are no penalties for failure to submit a calculation of fees for negative environmental impact, as well as for its submission later than the established deadline. However, such actions can be qualified as concealment of environmental information, liability for which is provided for in Article 8.5 of the Code of the Russian Federation on Administrative Offenses dated December 30, 2001 No. 195-FZ in the form of imposing an administrative fine on officials in the amount of 1,000 to 2,000 rubles, on legal entities - from 10,000 to 20,000 rubles.

In accordance with Article 8.41 of the Code of Administrative Offenses of the Russian Federation dated December 30, 2001 No. 195-FZ, failure to pay fees for negative impacts on the environment within the established time limits entails the imposition of an administrative fine on officials in the amount of 3,000 to 6,000 rubles; for legal entities - from 50,000 to 100,000 rubles.

Fee rates for water pollution in case of water pollution

Let us give examples of calculating amounts for harmful discharges into water bodies.

The fundamental thing is that the same substance, as a result of which water and air are polluted, is characterized by different rates. For example:

Note! For a number of regions and specially protected areas, programs have been established to reduce harmful discharges into water, which involves repurposing existing polluting companies, preventing the emergence of new sources and other measures (see, for example, the resolution of the Government of the Russian Federation “On the federal target program “Protection of Lake Baikal... " dated August 21, 2012 No. 847).

Risks! If damage to water bodies is caused as a result of violation of water legislation, it is subject to compensation in accordance with Art. 69 of the Water Code of the Russian Federation dated June 3, 2006 No. 74-FZ. Perpetrators are subject to criminal and administrative liability.

We talked about compensation for environmental damage in the article “The Plenum of the RF Armed Forces gave clarifications in the field of compensation for environmental damage.”

In accounting

In accounting, the fee for the NVOS on the basis of clause 5 of PBU 10/99 “Expenses of the organization” is included in expenses for ordinary activities (expenses of the organization, according to this standard, are considered to be a decrease in economic benefits as a result of the disposal of assets (cash, other property) and (or ) the occurrence of obligations leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (owners of property)).

Due to the fact that the payment for the NVOS by virtue of Art. 13 - 15 of the Tax Code of the Russian Federation is not tax; it is reflected in accounting without using account 68 “Settlements with the budget”. The accrual of this payment should be reflected by an entry in the debit of the production cost accounts (20, 23, 25, 26, 44) in correspondence with account 76 “Settlements with other debtors and creditors”.

At the same time, there is also an opposite point of view. According to which the organization’s costs associated with obtaining permission to discharge pollutants into the environment are recognized as expenses for ordinary activities and are reflected in the debit of account 20 “Main production” and the credit of account 68 (clauses 5, 7 of the Accounting Regulations “Organizational expenses” PBU 10/99, approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 33n) with recording of posting D 20 (25) K 68.10.

Example. Accounting for fees for negative environmental impact

At the end of 2021, the fee for negative impact on the environment amounted to 80,000 rubles. Emissions were carried out within standards (within limits).

On December 31, 2021 you need to reflect:

Debit 20 (25, 26, 44) Credit 76 (68), subaccount “Calculations for payment for environmental impact assessment” - payment for negative impact on the environment for 2021 in the amount of 80,000 rubles has been accrued.

On February 12, 2021, the fee for negative environmental impact was transferred.

Debit 76 (68), subaccount “Calculations for payment for the tax assessment” Credit 51 - payment of 80,000 rubles was transferred.

Thus, an organization can take into account the costs of paying the tax assessment within the limits of norms (limits) in expenses both for income tax and for the simplified tax system. The following entries must be made in accounting: D 20 (25) K (76) 68 and D 76 (68) K 51.

Declaration of ecology calculation

Settlement with the authorized body of Rosprirodnadzor involves not only the transfer of the corresponding payment, but also the generation of a reporting form based on the results of each calendar year.

The report form was approved at the legislative level in Order of the Ministry of Natural Resources No. 3 of 01/09/17.

The structure of an environmental calculation can be presented in the form of the following elements: a title page, a page used to differentiate by type of payment, as well as three sections and subsections used to record information about the calculation made, the transfer of funds to the treasury, the need for a refund in the event of excessive payment.

The report for Rosprirodnadzor can be submitted to the authorized body both in paper and electronic format at the discretion of the business entity. The declaration must be submitted to the territorial administration no later than March 10 of the year following the reporting year.

From when do you have to pay environmental fees?

Environmental fees must be paid from the time Government Decree No. 344 came into force, namely June 30, 2003. Those enterprises that already existed at that time, but did not make environmental payments, must pay a fee for environmental pollution precisely from June 30, 2003, and those enterprises that were formed later must pay from the moment they began their activities. However, in 2008, due to the expiration of the statute of limitations - three years (according to Article 196 of the Civil Code of the Russian Federation No. 230-FZ), fees from “debtors” are collected from January 1, 2010.

How to calculate the environmental fee

In order to calculate the amount of environmental fees payable to the budget, you must use a special calculation formula, which has the following form:

Collected ecologist.= Rate * Weight of the disposal object * Standard for the disposal object.

Accordingly, the only component indicator when calculating the collection is to determine the actual mass of the disposal object. The payer can obtain all other values ​​from the regulatory documentation prescribed above.

Let's consider the methodology for calculating the fee for environmental pollution using a specific example.

Example.

VEGAS LLC produces tires. During 2017, the company produced 45 tons of finished products. For this type of goods, an environmental fee and payment rate of 7109 is applied, while the recycling standard is set at 15%. The calculation will look like this:

Ecological collection = 7109 * 45 * 15 = 47986 rubles.

Accordingly, at the end of 2021, you will need to pay a fee in the amount of 47,986 rubles.

What reports does the environmental fee include?

The concept of environmental tax reporting for the past 2021 includes 3 reports:

1. Declaration on the number of finished goods put into circulation on the territory of the Russian Federation during the previous calendar year, including packaging, subject to disposal

Russian Federation of goods, packaging of goods included in the list of goods, packaging of goods subject to disposal after they have lost their consumer properties, sold for domestic consumption on the territory of the Russian Federation

2. Reporting on compliance with waste disposal standards from the use of goods

3. Form for calculating the amount of environmental fee

Who should report on environmental fees?

In order to determine whether a manufacturer or importer of goods or packaging must report on eco-collection, he needs to familiarize himself with the list of goods, packaging of goods subject to disposal after they have lost their consumer properties, approved by Decree of the Government of the Russian Federation of December 28, 2017 No. 2970-r (as amended dated June 16, 2018; hereinafter referred to as the List). In December 2021, this list expanded and now, instead of 36 groups, it includes 54, of which 46 product groups and 8 packaging groups.

So, if a company produces or imports goods or packaging that are included in the List, it must generate reports, calculate and make payments.

There are several nuances regarding the payment of environmental fees:

1. The amount of eco-fee for goods must be paid when the enterprise does not comply with the recycling standard or does not do so in full. If the recycling standard is met, then the organization is only required to submit a declaration, reporting according to the standards and documents confirming the recycling carried out. In this case, the payment itself will be zero.

Please note: if a manufacturer or importer exceeded recycling standards in the previous year, then in the current calendar year they are reduced by the difference in exceeding the standard.

2. According to the Procedure for collecting an environmental fee, approved by Decree of the Government of the Russian Federation dated October 8, 2015 No. 1073 (as amended on August 23, 2018; hereinafter referred to as the Procedure), packaging manufacturers must make a payment only if it is sold to the end consumer.

For example, a paper bag manufacturer sold bags for sale in retail stores. In this case, the bag manufacturer must pay the environmental fee for packaging. If the bags were sold to a confectionery factory for packaging cakes, then the eco-fee for packaging must be paid by the factory, because it packs its goods in it.

3. If a company produces reusable packaging , then it pays an eco-tax [1].

For example, a bicycle factory packs bicycles in cardboard boxes, which are then placed on pallets. In this case, the eco-tax for cardboard boxes is paid by the bicycle factory, and for pallets - by the pallet manufacturer.

Who makes payments to the budget for the environmental fee for packaging and recycled goods?

The environmental fee is paid by persons who produce or import products (their packaging) that require disposal upon completion of their use. But, please note, if goods and packaging of goods are imported not for subsequent sale to consumers, but for their own needs, then importers do not pay an environmental fee and do not submit reports. This is confirmed by officials - see “Rosprirodnadzor clarified how manufacturers and importers should pay the environmental fee .

The list of specific goods (and various types of packaging for them) that must be disposed of due to loss of operational characteristics was approved by Decree of the Government of the Russian Federation dated December 28, 2017 No. 2970-r (valid from 01/01/2018 to replace the previously effective Decree of the Government of the Russian Federation dated September 24, 2015 No. 1886-r). These lists correspond with the types of products included in the All-Russian Classifier OK-2014, as well as lists of goods for which rates are established in the EAEU Customs Tariff Classifier ETT.

Another regulatory legal act, Decree of the Government of the Russian Federation dated December 28, 2017 No. 2971-r (valid from 01/01/2018 in place of the previously effective Decree of the Government of the Russian Federation dated December 4, 2015 No. 2491-r), established standards for various types of recycled goods for which environmental fees must be paid. collection to determine the volume of these goods (as well as packaging materials for them).

For example, for batteries (code 27.20 according to the OK 034-2014 classifier) ​​in 2021, the environmental fee standard is 18% (for 2021 - 20%). This means that a legal entity (or individual entrepreneur) disposing of used batteries must pay a fee of 18% (20%) of their total volume.

For 2019-2020, zero standards for environmental fees are not provided. But they were in effect in 2021, in particular in relation to textile products (code 13.00 according to OK 034-2014). This means that payers did not have to pay for the disposal of the corresponding type of goods and packaging for them.

Environmental fee in 2021: reporting and payments

In relation to the environmental fee, Rosprirodnadzor sets the following deadlines for carrying out calculations: no later than April 15 of the year following the end of the reporting period.

As for the requirements for the deadlines for submitting reporting forms, it is allowed to submit a package of documents to the Rosprirodnadzor authorities no later than April 1 of the year following the end of the reporting period.

The reporting documents required for transmission include:

1. Report on the implementation of processing standards. This document is drawn up when an organization or entrepreneur independently, on their own initiative, disposes of part of the waste.
2. Declaration of volumes of products produced. This document must reflect the volumes of goods and packaging produced or imported during the previous calendar year. Rosprirodnadzor employees will need this information when determining the correctness of the calculation and payment of the fee to the federal budget.

Payers have several available methods for sending the reporting forms described above - paper or using electronic communication channels. If reports are sent on paper, you will also need to send a copy of the documents in electronic form to the authorized bodies. There are no similar requirements for sending reports electronically. The body authorized to accept reporting forms in relation to organizations engaged in the production of products is Rosprirodnadzor at the place of registration of the company, while for companies engaged in imports, they submit documents to the central department of Rosprirodnadzor.

Similar articles

• Environmental tax for motorists 2018
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• Details and deadlines for payment of environmental fees in 2021
• Rosprirodnadzor calculation of fees for negative impact 2018

Filling out the environmental fee: a practical example

Object: small sewing production producing knitted clothes.

We fill out the Report on compliance with waste disposal standards

In the Report on compliance with waste disposal standards from the use of goods, 2 sections are filled out. Reporting is submitted for finished goods, including packaging, that are subject to disposal after they have lost their consumer properties.

The table includes only those groups of goods and goods in respect of which the manufacturer of goods or importer of goods has an obligation to ensure the disposal of waste from the use of goods. The product code according to the product classifier is indicated in the List.

The number of goods, packaging of goods, amount of waste from the use of goods are indicated for each product, packaging of goods in kilograms, rounded to a whole number according to the mathematical rules of rounding

Filling out the eco-fee calculation

The environmental fee is calculated using the formula:

ES = Rate * Weight of recycled goods * Recycling standard

Calculation of the environmental fee for manufacturers (importers) who independently dispose of goods (packaging): in case of failure to achieve waste disposal standards from the use of goods, the environmental fee is calculated by payers by multiplying the environmental fee rate by the difference between the established and actually achieved value of the amount of recycled waste from the use of goods.

Thus,

ES = STES * (OUST - OFACT),

where ES is the environmental fee;

STES - environmental fee rate;

UST - the established value of the amount of recycled waste from the use of goods;

OFACT is the actual achieved value of the amount of waste recovered from the use of goods.

Important! For some goods subject to disposal, the eco-fee rate is zero, which means the environmental fee will be equal to 0. In this case, the company does not need to pay anything to the budget. BUT! Environmental collection reports must be submitted on time!

How to calculate the amount of payment for the NVOS

The procedure for calculating fees for environmental pollution, waste disposal, and other types of harmful effects was approved by Decree of the Government of the Russian Federation of August 28, 1992 No. 632 “On approval of the procedure for determining fees and its maximum amounts for environmental pollution, waste disposal, and other types of harmful impacts” .

The standards for payment for emissions of pollutants into the atmospheric air by stationary and mobile sources, the discharge of pollutants into surface and underground water bodies, and the disposal of production and consumption waste are established by the Decree of the Government of the Russian Federation of June 12, 2003 No. 344 “On the standards of payment for emissions of pollutants into the atmospheric air.” stationary and mobile sources, discharges of pollutants into surface and underground water bodies, disposal of production and consumption waste" (as amended by the Decree of the Government of the Russian Federation dated July 1, 2005 No. 410).

The fee is calculated separately for each pollutant and waste, as well as for each type of fuel for mobile objects. When calculating the payment for emissions, it is necessary to take into account the coefficients of the environmental significance of the region and additional coefficients 2 and 1.2. When calculating the discharge fee, use the coefficients of the ecological significance of the region, additional coefficient 2 and the coefficient for suspended substances. When calculating the waste fee, the coefficients of the environmental significance of the region, an additional coefficient of 2 and the coefficient of the location of the waste disposal facility (1 or 0.3) are taken into account. A coefficient taking into account inflation, which is established by the Federal Budget Law for the next calendar year, must be applied to all calculated fee amounts.

Standards for payment for negative environmental impact 2021

The Government website (https://government.ru/) contains a document containing indexed fee rates.

Thus, this document sets the fee for the NVOS in 2021. What changes followed? The same rates remain (as of 2021), but a coefficient of 1.04 has been introduced.

Essentially, this means that the fee for the NVOS will be indexed to the amount of inflation and at the same time the inflation coefficient for 2019 is taken into account to calculate the fee for the NVOS. A simple calculation shows that the payment will increase by 4%.

The fee rates for 2021 were approved by Resolution No. 913 of September 13, 2021. We present them below (click on the pictures with the mouse, you can scroll through them on the keyboard):

Tax Fee Rates, page 1

Tax Fee Rates, page 2

Tax Fee Rates, page 3

Tax Fee Rates, page 4

Tax Fee Rates, page 5

The changes reflected in the new Resolution also include payment rates for NWTP when disposing of solid waste belonging to hazard class IV. They are approved until 2025.

Already for 2021, the rate is calculated at 95 rubles per ton. For 2019 it will already be 194.5 rubles, and by 2021 - 293.9 rubles.

Until this year, there were no established payment rates for waste water treatment for the storage and disposal of solid waste.

There were only rates for consumer and industrial waste of hazard class 4. In 2021, it is set at 663.2 rubles/t.

Advance payments in 2021: payment deadlines

The total amount of the 2021 environmental pollution fee, minus advance payments, must be paid by March 1, 2021. Advance payments in 2021 are paid within the following terms:

• for the 1st quarter of 2021 - until April 20, 2021;
• for the first half of 2021 - until July 20, 2021;
• for 9 months 2021 - until October 20, 2021.

And the total amount of the fee for 2021 for environmental pollution, minus advance payments, must be paid before March 1, 2021.

Procedure for paying fees for environmental pollution and BCC in 2021

Payment orders for the transfer of fees for environmental pollution in 2021 should be drawn up in the same way as orders for the payment of taxes (insurance contributions) - that is, according to the general rules. Please note that the payment amount must be transferred to the bank in one payment order to the accounts of the territorial departments of the Federal Treasury. This is stated in the letter of the Ministry of Finance of Russia dated July 24, 2008 No. 03-06-06-04/1.

When filling out payment orders, indicate the KBK of Rosprirodnadzor, which is the administrator of budget revenues in the form of fees for environmental pollution (Appendix 7 to the instructions approved by Order of the Ministry of Finance of Russia dated July 1, 2013 No. 65n).

Thus, in 2021, the BCC for payment is as follows: 048 1 12 010X0 01 6000 120 , where X is the type of environmental pollution.

Where to pay the environmental fee

Payment of the environmental fee is carried out by transferring funds in the currency of the Russian Federation:

• payers who are manufacturers of goods - to the account of the territorial body of the Federal Service for Supervision of Natural Resources in the Federal Treasury at the place of state registration of the payer;
• payers who are importers of goods - to the account of the Federal Service for Supervision of Natural Resources in the Federal Treasury.

Inflation rates

Coefficients that take into account the inflation of fees for tax assessments for all sections of the fee calculation are established every year

Federal Law “On the Federal Budget”. In 2010, the fee standards established by Decree of the Government of the Russian Federation of June 12, 2003 No. 344 were applied with an inflation factor of 1.79. Payment standards amended by the Decree of the Government of the Russian Federation dated July 1, 2005. No. 410, were applied with an inflation factor of 1.62.

• Inflation rates in 2011: 1.93 (instead of 1.79) and 1.58 (instead of 1.46)
• Inflation rates in 2012: 2.05 (instead of 1.93) and 1.67 (instead of 1.58)
• Inflation rates in 2013: 2.20 (instead of 2.05) and 1.79 (instead of 1.67)
• Inflation rates in 2014: 2.33 (instead of 2.20) and 1.89 (instead of 1.79)
• Inflation rates in 2015: 2.45 (instead of 2.33) and 1.98 (instead of 1.89)
• Inflation rates in 2021: 2.56 (instead of 2.45) and 2.07 (instead of 1.98)

We present the BCC in table form:

In conclusion, we would like to add that if an organization (or individual entrepreneur) does not have objects that have a negative impact on the environment, then they do not need to register with Rosprirodnadzor or pay for garbage.

How to report

There are several ways to prepare and submit environmental collection reports:

• on paper.

It is allowed to report on paper if the organization does not have the technical ability to connect to the Internet. However, in this case it is still necessary to submit an electronic version of the report in xml format (for example, on a disk or flash drive);

• using free services of Rosprirodnadzor.

You can generate a report in the Natural Resources User Module or in the Natural Resources User’s Personal Account (under the account of a legal entity) and send it from the Natural Resources User’s Personal Account. Before sending, you must sign the report with a qualified electronic signature;

• through software solutions of the electronic document management operator.