Payment for negative environmental impact in 2021

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 (cancelled from 2021), 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 with hazard categories of classes I–IV must register with the territorial office of Rosprirodnadzor. Order No. 554 of the Russian Ministry of Natural Resources dated December 23, 2015 approved the application form for each such facility.

Let us explain - you do not need to register when using objects of negative impact that are not classified as hazard categories I–IV in Rosprirodnadzor. For example, production produces production and consumption waste, but no other types of pollution. Then such an object does not need to be registered (letter of Rosprirodnadzor dated February 21, 2017 No. AS-06-02-36/3591).

Feeding method

The declaration is submitted to the executive body in one of two options:

• electronic;
• on paper.

At the same time, we note that according to the recommendations of the Ministry of Natural Resources of the Russian Federation, an electronic version of the document is preferable. A paper form is permitted only under the following circumstances:

• there is no possibility of connecting to the Internet;
• lack of electronic signature;
• the amount of payment based on the results of the year does not exceed 25,000 rubles (but even in this case it is recommended to additionally submit an electronic version of the document).

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 agreement concluded with such an organization states that ownership of the garbage passes from your organization to it (Article 16.1 of the Law of January 10, 2002 No. 7-FZ, Part 4, 5 of Article 23 of the Law of June 24. 1998 No. 89-FZ, letters of Rosprirodnadzor dated February 21, 2017 No. AS-06-02-36/3591, Ministry of Natural Resources dated December 11, 2018 No. 12-50/10263-og)

If regional operators (companies with the exclusive right to work with waste) have not been identified in the region, then organizations and individual entrepreneurs that conduct specialized activities for the disposal of municipal solid waste are required to pay a fee. These organizations and individual entrepreneurs correspond to the status of the operator (Article 16.1 of the law dated January 10, 2002 No. 7-FZ, Articles 1 and 23 of the Law dated June 24, 1998 No. 89-FZ, letter of Rosprirodnadzor dated February 21, 2017 No. AS-06-02-36 /3591, information from the Ministry of Natural Resources dated January 15, 2019).

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, you should contact Rosprirodnadzor to clarify the data.

Please note that the environmental fee and the pollution fee are two different fees!

Tariff rates for environmental pollution

The Federal Service for Supervision of Natural Resources or Rosprirodnadzor, on the basis of Decree of the Government of the Russian Federation dated December 29, 2007 No. 995, controls the calculation of fees for negative environmental impacts in 2021 and its timely transfer to the federal budget.

Please note that the old procedure for calculating payment, starting from September 23, 2021, ceased to apply (Resolution of the Government of the Russian Federation of September 13, 2021 No. 913 canceled the resolutions of November 19, 2014 No. 1219 and of June 12, 2003 No. 344 , which contained the calculation rules).

Rates for environmental pollution for 2021 were approved by Decree of the Government of the Russian Federation dated September 13, 2016 N 913, as last amended from 29.06.2018.

Tariff rates are set depending on the categories of pollutant emissions:

• for emissions of pollutants into the air from stationary sources;
• for discharges of pollutants into water bodies;
• for the disposal of production and consumption waste according to their hazard class.

For 2021 , it is proposed to establish a coefficient of 1.08 for the rates of payment for negative impact on the environment.

Table “Tariffs for emissions of pollutants into the air from stationary sources in 2019-2020”

Resolution No. 193 dated September 13, 2016, the latest edition dated June 29, 2018, contains 159 names of pollutants for this category. Here are the most common ones found in production. According to the above resolution, rates for 2021 have been increased by 1.04 compared to 2021.

For 2021, as mentioned above, the Government of the Russian Federation established a coefficient of 1.08 for the rates of payment for negative impact on the environment established for 2021 and left the same tariffs for 2021.

Table “Tariffs for emissions of pollutants into water bodies in 2019-2021”

Resolution No. 193 dated September 13, 2016, the latest edition dated June 29, 2018, contains 159 names of pollutants that are released into water bodies. Here are the names of the most frequently encountered ones in production.

Table “Tariffs for the disposal of industrial and consumer waste by their hazard class in 2019-2021”

From March 17, 2021, new rules for calculating and collecting Fees for Tax Assessments began to work, approved by Decree of the Government of the Russian Federation dated March 3, 2017 No. 255 (hereinafter referred to as the Rules).

Now, for certain cases, formulas have been developed for calculating fees for emissions (discharges) of pollutants and waste disposal, which are valid in 2021:

• in the absence of permits for emissions (discharges) of harmful substances; (clause 17-21 of the Rules);
• in the absence of documents approving waste generation standards and limits on their disposal (clauses 17-21 of the Rules);
• in other cases (clauses 12-16, 22 of the Rules).

If an organization has several facilities, but only part of them belongs to hazard category IV, then payment for pollution will have to be paid for all of the enterprise’s facilities, including category IV.

Payment deadlines for environmental pollution in 2021

The deadline for payment for environmental pollution in 2021, with the exception of small and medium-sized businesses, is established in paragraphs 3, 4 of Article 16.4 of the Law of January 10, 2002 No. 7-FZ - no later than the 20th day of the month following the reporting quarter:

For the entire period 2021 – March 1, 2021.

Advance payments for 2021:

• for the first quarter – April 20;
• for the second quarter – July 20;
• for the third quarter – October 20.

Payments do not need to be transferred for the fourth quarter of 2021 and 2021.

For 2021 – March 1, 2022.

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 2020 must be transferred to the budget no later than March 1, 2021.

This payment procedure leads 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”.

Article 16.4 of this law looks like this:

Article 16.4. Procedure and deadlines for paying fees for negative environmental impact

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.

The chosen method for determining the size of the quarterly advance payment for the year following the reporting period for each type of negative impact on the environment is indicated by the persons obligated to pay the fee as part of the declaration on payment for the negative impact on the environment for the reporting period.

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

Results

Advances on payments for NVOS must be paid by legal entities that are not classified as small or medium-sized businesses.
Such payments are made three times a year, upon completion of the 1st, 2nd and 3rd quarters, no later than the 20th day of the month following the end of the corresponding quarter. The amount of each advance is determined in one of three ways specified in Law No. 7-FZ. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

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.

We present the BCC in table form:

All current BCCs for 2021 are posted on this page.

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.

The material was updated in accordance with current legislation 01/13/2020

What distinguishes payments under NVOS from environmental payments?

In addition to payments under the NVOS, there is another payment of an environmental nature, which has the official name “environmental fee”. It is regulated by another regulatory act - the Law “On Industrial and Consumption Waste” dated June 24, 1998 No. 89-FZ.

It has many differences from pollution charges:

• the circle of payers represented by persons producing or importing products that require their disposal upon completion of use;
• tax base, defined as the volume of recycled goods, adjusted to the recycling standard;
• rate depending on the type of product being disposed of;
• the deadline established for payment and being the only one, coincides with the deadline for submitting collection reports and corresponds to the date of April 15 of the year following the reporting one.

The legislation does not provide for advance payment of environmental fees. Thus, there is no need to make advance environmental payments in 2021.

Read more about the environmental fee in the material “Who must pay the environmental fee in 2021 - 2021?”

This might also be useful:

• Which OKVED code should be indicated in the reporting for 2021?
• Reduced insurance premium rates in 2021
• Deflator coefficient for the simplified tax system for 2021

• Individual entrepreneur insurance premiums for employees in 2021
• Inspection of individual entrepreneurs by the tax inspectorate
• Fixed payments for individual entrepreneurs in 2021 for themselves

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Comments

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Ulyana 05/16/2017 at 07:29 # Reply

Thank you for such an informative and at the same time “short” (“no water”) article, everything is clear. this information helped me a lot in my work

ostapx1 05/16/2017 at 14:03 # Reply

It's nice to hear gratitude. Thank you. We are trying.

06/30/2017 at 01:13 pm # Reply

clothing industry

Good afternoon, please tell me, do you need to pay taxes for sewing production for environmental pollution and negative impact on the environment? Thank you very much

07/01/2017 at 14:34 # Reply

Good afternoon. According to (clause 1 of Article 16.1 of the Law of January 10, 2002 No. 7-FZ), you are not a tax payer for environmental pollution and for negative impacts on the environment.

07/20/2017 at 09:49 # Reply

Company.

Good morning! Please tell me whether it is necessary to pay for the negative impact if we only own 2 cars. Thank you!

ostapx1 07/20/2017 at 07:40 pm # Reply

Good afternoon. There is no charge for negative impacts from the use of mobile objects, which are your cars. Explanations are available in the letter of the Ministry of Natural Resources dated July 23, 2015 No. 02-12-44/17039).

07/20/2017 at 10:47 am # Reply

Advance payment

Tell me, if the advance payment for the 2nd quarter of 2021 is paid later than July 20, 2021, will this be a violation?

12/28/2017 at 01:38 pm # Reply

SNT

Hello, please tell me, should SNT pay for the NVOS? We have a waste site, but we only collect it and a specialized organization removes it. We don't store anything...

01/16/2018 at 14:45 # Reply

Good afternoon. According to paragraph 3, clause 5 of the Rules for calculating and collecting Fees for NVOS, approved. fast. Government of the Russian Federation dated March 3, 2017 No. 255, when disposing of solid municipal waste, payers are regional operators and operators involved in such disposal.

01/03/2018 at 14:05 # Reply

OOO

Should I pay a negative impact fee for a retail store?

01/16/2018 at 15:01 # Reply

Good afternoon. The following categories of entrepreneurs who carry out: - emissions of pollutants into the air from stationary sources must pay for the negative impact on the environment; — discharges of pollutants into water bodies; — storage, disposal of production and consumption waste. In all likelihood, you have solid household waste, regarding which Rosprirodnadzor, in its letter dated February 21, 2017 No. AS-06-02-36/3591), explained that entrepreneurs who only have solid municipal waste are not required to pay a fee for pollution .

01/16/2018 at 06:53 # Reply

Hello! We pay Vodokanal for receiving wastewater that exceeds the standards for permissible concentrations of pollutants, should we pay a fee for environmental pollution? Thank you!

01/16/2018 at 15:15 # Reply

Good afternoon. The answer to your question is given in the letter of Rosprirodnadzor dated February 20, 2015 N OD-06-01-31/2606 “On payment for wastewater discharges.” According to Federal Law dated December 29, 2014 N 458-FZ, Part 1, Art. 28 of the Law, which came into force on July 1, 2015, whether to pay the NVOS or not depends on the category of the subscriber. If an organization is subject to rationing, in accordance with Decree of the Government of the Russian Federation dated March 18, 2013 N 230, then it (the organization) must pay fees for the negative impact on the environment directly to the budgets of the budgetary system of the Russian Federation, and not to water supply and utility organizations. For the second non-standardized group of subscribers, Resolution No. 1310 of December 31, 1995 continues to apply, which determines that “executive authorities of the constituent entities of the Russian Federation determine the procedure for collecting fees for the discharge of wastewater and pollutants into the sewerage systems of populated areas from enterprises and organizations that discharge wastewater and pollutants into the sewerage systems of populated areas (hereinafter referred to as subscribers), providing for measures of economic sanctions for damage to the environment, including for exceeding the standards for the discharge of wastewater and pollutants.” Those. in this case, the tariff includes the amount of payment for the NVOS.

01/25/2018 at 01:02 pm # Reply

Good afternoon. Please tell me, we have retail shoe stores, do we need to pay taxes for environmental pollution and negative impact on the environment?

01/25/2018 at 15:36 # Reply

Good afternoon. When carrying out your activities, you must submit a 2-TP waste report by 02/01/2018 for 2021. If your enterprise is a small or medium-sized enterprise, you had to submit the SME report by January 15, 2018. If only solid municipal waste remains from your activities, then no environmental pollution fee is paid. For the negative impact on the environment, environmental users pay a fee; the store is not one of them.

02/08/2018 at 01:16 pm # Reply

cadastral activities.

Good afternoon Does an individual entrepreneur engaged in cadastral activities need to pay taxes for environmental pollution and negative impact on the environment? Thank you!

02/08/2018 at 18:39 # Reply

Good afternoon. If your enterprise is not a natural resource user, then you do not need to pay a fee for negative impact on the environment (the same as for environmental pollution). Individual entrepreneurs and LLCs that operate only at sites of hazard category IV are exempt from paying fees for negative impacts on the environment. Such facilities include: facilities with stationary sources of pollutant emissions, but the amount of emissions does not exceed 10 tons per year; there are no releases of radioactive substances; there are no discharges of pollutants that are formed when water is used for industrial needs, into sewers and into the environment (into surface and underground water bodies, onto the earth's surface). Therefore, your organization does not have to pay an impact fee. You had to provide reports - 2TP waste and SMEs (if you are not a micro-enterprise).

02/10/2018 at 11:57 pm # Reply

Dentistry

Good afternoon, we have a dental office, please tell us, for 2021 we need to submit both a declaration of fees and calculation of fees for negative impact on the environment? Thank you.

02/12/2018 at 05:15 pm # Reply

Good afternoon. The situation with payment for NVOS and the provision of Calculation of fees for NVOS when disposing of medical waste is currently not properly regulated. In the letter of the Ministry of Natural Resources No. 12-50/1025-OG dated February 12, 2015, it is explained that the provisions of the Law on Waste, as well as regulatory legal acts of the Russian Ministry of Natural Resources in the field of waste management, do not apply to medical waste. Therefore, until amendments are made to regulatory legal acts, no fee will be charged for the negative impact on the environment when disposing of medical waste. All that remains is not to miss when these amendments are made.

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Apply the new list only from 2018

As we said, the List of goods subject to collection was approved by the Government of the Russian Federation by its order No. 2970-r dated December 28, 2017. This is a relatively new document. It consists of two sections. The first section, “Goods, with the exception of packaging, subject to disposal after they have lost their consumer properties,” includes 46 groups of goods. In this section, for each product, the name of the product, the code of the product (product) according to the All-Russian Classifier of Products by Type of Economic Activity OK 034-2014 (CPES 2008), the code according to the EAEU TN FEACN, the name of the position according to the EAEU TN FEA, category of goods of similar purpose and (or) a similar method for treating waste from their use.

The second section, “Packaging of goods subject to disposal after it has lost its consumer properties,” includes 8 groups of goods. For goods, this section indicates the name of the packaging of the goods, the packaging material, the letter designation of the packaging according to the technical regulations of the Customs Union “On the safety of packaging” (TR CU 005/2011) and the category of goods of a similar purpose and (or) a similar method of processing waste from their use

The products in the list are divided into groups (see list of groups below). If a particular product is not mentioned in the list, then its manufacturers and importers do not pay the environmental fee.

List of groups of goods, including packaging, subject to disposal after they lose their consumer properties:

• Group No. 1 “Finished textile products (except clothing)”
• Group No. 2 “Carpets and carpet products”
• Group No. 3 “Workwear”
• Group No. 4 “Other outerwear”
• Group No. 5 “Underwear”
• Group No. 6 “Other clothing and accessories”
• Group No. 7 “Other knitted and crocheted clothing items”
• Group No. 8 “Other wooden construction and joinery products”
• Group No. 9 “Wooden containers”
• Group No. 10 “Corrugated paper and cardboard and paper and cardboard containers”
• Group No. 11 “Household, sanitary and hygienic products and toiletries”
• Group No. 12 “Stationery paper supplies”
• Group No. 13 “Other paper and cardboard products”
• Group No. 14 “Petroleum products”
• Group No. 15 “Tires, tires and rubber tubes; retreading and rubber tires"
• Group No. 16 “Other rubber products”
• Group No. 17 “Plastic packaging products”
• Group No. 18 “Plastic construction products”
• Group No. 19 “Other plastic products”
• Group No. 20 “Sheet glass, bent and processed”
• Group No. 21 “Hollow glass”
• Group No. 22 “Barrels and similar containers made of ferrous metals”
• Group No. 23 “Light metal containers”
• Group No. 24 “Computers and peripheral equipment”
• Group No. 25 “Communication equipment”
• Group No. 26 “Household electronic appliances”
• Group No. 27 “Optical devices and photographic equipment”
• Group No. 28 “Batteries”
• Group No. 29 “Rechargeable batteries”
• Group No. 30 “Electric lighting equipment”
• Group No. 31 “Household electrical appliances”
• Group No. 32 “Household non-electrical appliances”
• Group No. 33 “Power-driven hand tools”
• Group No. 34 “Industrial refrigeration and ventilation equipment”
• Group No. 35 “Other general purpose machinery and equipment, not included in other groups”
• Group No. 36 “Newspaper publishing services”