The principles of payment for environmental management are laid down in the main environmental law of the Russian Federation - Law “On Environmental Protection” No. 7-FZ of January 10, 2002. The main article devoted to environmental payments and payment is Article 16 of this law. Regarding enterprises and organizations, this is expressed in their annual payment of fees for negative environmental impact (NEI).
You can draw up a negative impact declaration yourself, or you can use the services of a specialized company. In the second case, the cost will be from 4900 rubles, and the time will take from 1 day.
According to the above law, payments are made for:
- Waste generated at the enterprise.
- Emissions of pollutants from stationary sources of air pollution.
- Discharges into water bodies.
The above items are otherwise called the “payment base”. In this case, the fee is charged for the payment base, which includes discharges, emissions, and the amount of waste generated at enterprises both within the established standards and in excess of them.
New reporting on fees for NVOS 2021
Order of the Ministry of Natural Resources of Russia dated December 10, 2020 No. 1043, effective January 15, 2021, approved:
- a new form of declaration of payment for negative environmental impact (Appendix 2);
- procedure for submitting a declaration on the IEE (Appendix 1).
This form of reporting on the calculation of fees for negative environmental impact will be valid until January 14, 2027 . Naturally, it is possible that some other changes will be made to the IEE declaration form in the future.
At the same time, the order of the Ministry of Natural Resources and Ecology of the Russian Federation dated January 09, 2017 No. 3 with the previous form of the NVOS declaration and the procedure for filling it out became invalid.
The new form of declaration of payment for negative environmental impact must be used from January 15, 2021.
According to Art. 16 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection”, fees are charged for the following types of negative impact on the environment:
- emissions of pollutants into the air from stationary sources;
- discharges of pollutants into water bodies;
- storage, burial of production and consumption waste (waste disposal).
Rates and coefficients for calculating the NVOS for 2021, 2021 and 2018.
When filling out the NVOS declaration, the rates and coefficients approved by the Federal Law “On Environmental Protection” are used.
It is important to note that the purpose of using coefficients is to stimulate business to carry out environmental protection measures and invest in new technologies aimed at reducing harm to the environment.
Objects that are under special protection in accordance with Federal laws are separately identified; they are assigned their own coefficient to the rate - 2.
In order to fill out the declaration correctly, download it, fill in the company details and go to the table with rates and coefficients for calculating the amount of the fee for the tax assessment.
What are the changes in the 2021 NVOS declaration form?
Compared to the previous form of declaration, the following innovations can be distinguished:
- after the title page, we added a table with the amount of fees in the budget for each category of object and the total amount;
- in the section “Calculation of the amount of payment to be included in the budget”, a new line 166 for the decision number to offset the overpayment for the new tax assessment against the future reporting period;
- a new separate section for advance payments.
Please note that it is better to fill out the IEE declaration in the following sequence:
- title page;
- section 1 – 3.1;
- calculation of the amount of fees to be included in the budget;
- section “Information on the amounts of fees to be included in the budget”;
- section “Information on advance payments to be included in the budget.”
Please note that the order of the Ministry of Natural Resources dated December 10, 2020 No. 1043 describes how to fill out each line of the NVOS declaration.
Detailed instructions on how to fill out a declaration of payment for negative environmental impact for 2021 and subsequent periods using the updated form can be found in the Ready-made solution in ConsultantPlus here.
Declaration of payment for negative environmental impact for 2021: example of filling out
According to the provisions of paragraph 5 of Art. 16.4 of the Federal Law of January 10, 2002 No. 7-FZ “On Environmental Protection”, from January 1, 2016, persons obliged to pay a fee for a negative impact on the environment must submit a declaration of payment for a negative environmental impact (NVOS). Taxation and accounting expert Ekaterina Annenkova
for BUKH.1S, considered the procedure for filling out a declaration on payment for negative impact on the environment. The article also provides an example of filling out Section 1 of the declaration.
Reporting period for NVOS
The calendar year is recognized.
The deadline for submitting a declaration on payment for negative environmental impact for 2021 is no later than 03/10/2017.
The declaration must be submitted in the form approved by Order of the Ministry of Natural Resources dated 01/09/2017 No. 3. “On approval of the Procedure for submitting a declaration on payment for negative impact on the environment
and its forms." The order was registered with the Ministry of Justice of Russia on February 22, 2017 No. 45747.
Declaration form for payment for negative environmental impact.
Declaration of NVOS in 1C programs
Declaration of NVOS: the ability to upload has been added to 1C
NVOS declaration: what is the fine for failure to submit?
Declaration of NVOS: clarifications of Rosprirodnadzor
Submit a declaration on the NVOS
It is possible both on paper and in electronic form. A declaration can be submitted on paper in the following cases (clauses 5 and 6 of the Procedure for submitting a declaration, approved by Order of the Ministry of Natural Resources dated 01/09/2017 No. 3):
- the annual fee for the previous reporting period is less than 25,000 rubles;
- there is no technical ability to connect to the Internet;
- There is no electronic signature.
When submitting a declaration on paper, you must simultaneously provide a copy on electronic media to the inspection.
The above-mentioned order of the Ministry of Natural Resources also approved the procedure for filling out the declaration and the coefficients used to calculate the NVOS.
In addition, to fill out the declaration and make calculations, you will need the information contained in the Decree of the Government of the Russian Federation dated September 13, 2016 No. 913 “On rates of payment for negative impact on the environment and additional coefficients.”
Who submits the declaration
The NVOS declaration is submitted by organizations and individual entrepreneurs carrying out activities on the territory of the Russian Federation, which results in a negative impact on the environment.
note
: Organizations and individual entrepreneurs operating exclusively at facilities belonging to category IV do not provide a declaration.
Let us remind you that according to Article 4.2 of Law No. 7-FZ, facilities providing NVOS
, depending on the level of such impact, are divided into four categories:
- objects that have a significant negative impact on the environment and relate to the areas of application of the best available technologies - objects of category I;
- objects that have a moderate negative impact on the environment - objects of category II;
- objects that have a slight negative impact on the environment - objects of category III;
- objects that have minimal negative impact on the environment are objects of category IV (such objects include, for example, offices).
When establishing criteria on the basis of which objects are classified into the appropriate category
, taken into account:
- levels of environmental impact of activities (industry, part of the industry, production);
- level of toxicity, carcinogenic and mutagenic properties of pollutants contained in emissions, discharges of pollutants, as well as hazard classes of production and consumption waste;
- classification of industrial facilities and production;
- features of activities in the field of atomic energy use.
The criteria on the basis of which the gradation of objects is carried out are established by the Government of the Russian Federation.
An object is assigned the appropriate category when it is registered with the state as objects that provide NVOS. The object category can be changed when accounting information is updated.
Filling out the declaration on the IEE
Persons obliged to make payments and submit a declaration include in it only those sections for which they have such an obligation.
All numerical indicators, except TIN and KPP, are indicated by filling out the cells, starting from the smallest digit of the number, from right to left; zeros are not indicated in empty cells.
Fee amounts are indicated in rubles accurate to one hundredth. Rounding is carried out in accordance with the current rounding procedure.
A separate declaration is submitted for each subject of the Russian Federation.
Each page of the declaration submitted on paper, after the words “I confirm the accuracy and completeness of the information specified on this page,” must be signed by the executor (indicating the position, surname, name and patronymic) indicating the date of signing.
Calculation of the amount to be contributed to the budget
Calculation of the amount to be contributed to the budget includes indicators of payment amounts, including by type, for each facility providing NVOS. This declaration sheet is filled out for each municipality separately. When filling out, you must indicate the serial number of the page.
By line 010
the code of the corresponding municipality is indicated - OK.
Line 020
– generalizing. It indicates the total amount of payments, without taking into account adjustments to their size. The indicator is defined as the amount of fees for all types of tax assessments and includes payments calculated:
- within the limits of permissible emissions standards (APE),
- permissible discharge standards (VAT),
- limits on emissions of pollutants and limits on discharges of pollutants exceeding such standards, limits, emissions and discharges (including emergency),
- within the limits for the disposal of production and consumption waste and above the specified limits.
The fee for each type of NVOS is determined as the amount of the fee for each pollutant for which the rate is established.
Amount on line 020
in the table is determined in the following order:
page 020 = page 021 + page 022 + page 023 + page 024
By lines 021, 022, 023 and 024
the components of the payment amount by type of tax assessment are indicated, the values of which are taken equal to the value of the indicator of the corresponding line:
- page 021 = page 040;
- page 022 = page 060;
- page 023 = page 080;
- page 024 = page 100.
By line 031
OKTMO of stationary sources specified in Section 1 “Calculation of the amount of payment for a negative impact facility for emissions of pollutants into the air by stationary facilities” are indicated.
On line 040
reflects the amount of payment for emissions of pollutants into the air by stationary objects, calculated for each stationary source, without adjusting its size.
Amount on line 040
in the table is determined in the following order:
line 040 = page 041 + page 042 + page 043.
indicator 040
= total according to column 17 of Section 1, line “Total for stationary sources”.
Indicators of lines 041, 042 and 043
are decoding to the amount reflected on
line 040
. All data for filling them out is contained in Section 1.
On line 041
the amount of payment for emissions within the maximum permissible limit is reflected, the amount must correspond to the total in column 14 of Section 1, line “Total for stationary sources”.
On line 042
the amount of payment for emissions is reflected within the limits for emissions of pollutants (VER), the amount must correspond to the total in column 15 of Section 1, line “Total for stationary sources”.
On line 043
the amount of payment for emissions in excess of the emission limit is reflected, the amount must correspond to the total in column 16 of Section 1, line “Total for stationary sources”.
Other lines of the Calculation are filled in similarly. Each indicator must correspond to the total amounts of calculations for the corresponding Section.
In lines 060 to 063
reflects the amount of payment for emissions of pollutants during flaring and/or dispersion of associated petroleum gas, calculated for all stationary sources (flares, dispersion installations).
Data to be filled in
are contained in Section 1.1 “Calculation of the amount of payment for an object of negative impact for emissions of pollutants into the atmospheric air during flaring and (or) dispersion of associated petroleum gas without exceeding the volume corresponding to the maximum permissible value of the combustion indicator” and Section 1.2. “Calculation of the amount of payment for an object of negative impact for emissions of pollutants into the atmospheric air during flaring and (or) dispersion of associated petroleum gas when the volume corresponding to the maximum permissible value of the combustion indicator is exceeded.”
page 060 = page 061 + page 062 + page 063.
Amount on line 060
= total according to column No. 17 of Section 1.1 + total according to column No. 12 of Section 1.2.
Amount on line 061
= total according to column No. 14 of Section 1.1.
Amount on line 062
= total according to column No. 15 of Section 1.1.
Amount on line 063
= total for column No. 16 of Section 1.1 + total for column No. 8 of Section 1.2.
In lines 080, 081, 082, 083
the amounts of fees for discharges of pollutants into water bodies calculated for each release are reflected. The data to be filled out is contained in Section 2 “Calculation of the amount of payment for an object of negative impact for the discharge of pollutants into water bodies.”
page 080 = page 081 + page 082 + page 083.
Amount on line 080
= total for column No. 18 of Section 2, line “Total for all issues.”
Amount on line 081
= total for column No. 15 of Section 2, line “Total for all issues.”
Amount on line 082
= total for column No. 16 of Section 2, line “Total for all issues.”
Amount on line 083
= total for column No. 17 of Section 2, line “Total for all issues.”
By lines 100, 101, 102
The full amount of the waste disposal fee is indicated. The data to be filled out is contained in Section 3 “Calculation of the fee amount for the disposal of production and consumption waste” and Section 3.1 “Calculation of the fee amount for the disposal of municipal solid waste”.
page 100 = page 101 + page 102.
amount 100
= total for column No. 25 of Section 3 + total for column No. 8 of Section 3.1.
Amount on line 101
= total according to column No. 23 of Section 3.
Amount on line 102
= total according to column No. 24 of Section 3.
In lines 110, 111, 112, 113, 114
the amounts of funds for the implementation of environmental protection measures (the amount of adjustment of the fee planned for offset) are indicated as part of emission reduction plans, discharge reduction plans and/or for the implementation of projects for the beneficial use of associated petroleum gas, which is accepted for offset when adjusting the amount of the fee.
page 110 = page 111 + page 112 + page 113 + page 114.
On line 111
indicates the amount of funds for the implementation of environmental protection measures as part of emission reduction plans, which is accepted for credit when adjusting fees for emissions of specific pollutants by stationary facilities (excluding flare combustion plants and sources of dispersion of associated petroleum gas).
The amount is determined based on documents and calculations confirming the actual use of funds for environmental protection measures that are included in emission reduction plans.
On line 112
indicates the amount of funds for the implementation of projects that ensure a reduction in flaring and dispersion of associated petroleum gas, which is accepted for credit when adjusting the payment for pollutant emissions during flaring and dispersion of associated petroleum gas.
The amount is determined based on documents/calculations confirming the actual disbursement of funds for the implementation of activities that are included in the project for the beneficial use of associated petroleum gas.
On line 113
the amount of funds for implementation of environmental protection measures as part of discharge reduction plans is indicated, which is accepted for credit when adjusting fees for discharges of specific pollutants.
The amount is determined based on documents/calculations confirming the actual use of funds for environmental protection measures that are included in the discharge reduction plans.
On line 114
indicates the amount of funds for the implementation of environmental protection measures as part of an environmental action plan or an environmental efficiency improvement program, which is accepted for credit when adjusting the fee for the disposal of waste of a particular hazard class.
The amount is determined based on documents/calculations confirming the actual use of funds for environmental protection measures that are included in plans for reducing emissions and discharges.
By lines 120, 121, 122, 123, 124
the amount of the fee is indicated, taking into account the adjustment of its size to the actual costs of implementing environmental protection measures as part of plans to reduce emissions and discharges and/or for the implementation of projects for the beneficial use of associated petroleum gas.
page 120 = page 121 + page 122 + page 123 + page 124.
On line 121
indicates the amount of payment for emissions of specific pollutants by stationary facilities (excluding flare combustion plants and sources of dispersion of associated petroleum gas), the reduction of the negative impact of which on the environment is carried out through the implementation of environmental protection measures as part of plans for reducing emissions and discharges.
Line 121
= total for column 17 of Section 1, line “Total for all stationary sources for those pollutants for which the fee is adjusted.”
On line 122
indicates the amount of payment for emissions of pollutants when flaring (dispersing) associated petroleum gas, the reduction of the negative impact of which on the environment is associated with a reduction in the flaring of associated petroleum gas through the implementation of relevant projects.
Line 122 = line 022
— amount of payment for emissions in the absence of measuring instruments*
*Meeting the requirements established by the Ministry of Energy of the Russian Federation, measuring the volume of associated petroleum gas actually produced and flared and/or dispersed.
On line 123
indicates the amount of payment for discharges of specific pollutants, the reduction of the negative impact of which on the environment is carried out through the implementation of environmental measures as part of discharge reduction plans.
Line 123
= total for column No. 18 of Section 2 for the line “Total for all emissions for those pollutants for which the fee is adjusted.”
On line 124
indicates the amount of payment for the disposal of specific types (hazard classes) of waste, the reduction of the negative impact on the environment is carried out through the implementation of environmental measures as part of an environmental action plan or an environmental efficiency improvement program.
Line 124
= the sum of data on the corresponding lines for specific types (hazard classes) of waste in column 25 of the tables of Section 3 or the sum of data on the corresponding lines for specific types (hazard classes) of waste in column 25 along the line “Total, including” for Section 3 as a whole.
On line 130
indicates the amount of fees payable to the budget system for all types of negative impact on the environment.
page 130 = page 131 + page 132 + page 133 + page 134
page 130 = page 020 – page 110 with page 120≥ page 110
or
page 130 = page 020 – page 120 with page 120 ≤ page 110
On line 131
the amount of payment for emissions of pollutants by stationary facilities is indicated to be entered into the budget system.
page 131 = page 040 – page 111 with page 121≥ page 111
or
page 131 = page 040 – page 121 with page 121 ≤ page 111
On line 132
indicates the amount of payment to be entered into the budget system for emissions of pollutants during flaring and dispersion of associated petroleum gas.
page 132 = page 060 – page 112 when page 122 ≥ page 112
or
page 132 = page 060
– Section 1.2 (TOTAL for column 8 – TOTAL for column 12).
On line 133
the amount of payment for discharges of pollutants into water bodies is indicated to be entered into the budget system.
page 133 = page 080 – page 113 at page 123 ≥ at page 113
or
page 133 = page 080 – page 123 with page 123 ≤ page 113
On line 134
the amount of payment for waste disposal to be entered into the budget system is indicated.
page 134 = page 100 – page 114 when page 124 ≥ page 114
or
page 134 = page 100 – page 124 with page 124 ≤ page 114
On line 140
the amount of advance quarterly payments made in the reporting period to the budget system is indicated for all types of negative impact on the environment and for each quarter separately.
page 140 = page 141 + page 142 + page 143 + page 144
On line 141
the amount of quarterly advances for emissions of pollutants by stationary facilities is indicated.
Line 141
= the sum of the values in the lines “1st quarter”, “2nd quarter”, “3rd quarter”, which are accepted in accordance with the amounts of advances specified in payment orders for their transfer.
On line 142
indicates the amount of quarterly advances for emissions of pollutants during flaring and/or dispersion of associated petroleum gas.
Line 142
= the sum of the values in the lines “1st quarter”, “2nd quarter”, “3rd quarter”, which are accepted in accordance with the amounts of advances specified in payment orders.
On line 143
the amount of quarterly advances for discharges of pollutants into water bodies is indicated.
Line 143
= the sum of the values in the lines “1st quarter”, “2nd quarter”, “3rd quarter”, which are accepted in accordance with the amounts of advances specified in payment orders.
On line 144
the amount of quarterly advances for waste disposal is indicated.
Line 144
= the sum of the values in the lines “1st quarter”, “2nd quarter”, “3rd quarter”, which are accepted in accordance with the amounts of advances specified in payment orders.
On line 150
the amount of quarterly advances for all types of negative impact on the environment is indicated.
page 150 = page 151 + page 152 + page 153 + page 154
page 150 = page 130 – page 140 with page 130 ≥ page 140
On line 151
the total amount of payment for emissions of pollutants by stationary objects is indicated.
page 151 = page 131 page 141 when page 131 ≥ page 141
On line 152
the total amount of payment for emissions of pollutants during flaring and (or) dispersion of associated petroleum gas is indicated.
page 152 = page 132 page 142 when page 132 ≥ page 142
On line 153
the total amount of payment for discharges of pollutants into water bodies is indicated.
page 153 = page 133 page 143 when page 133 ≥ page 143
On line 154
The total amount of payment for waste disposal is indicated.
page 154 = page 134 page 144 when page 134 ≥ page 144
On line 160
the total amount of the fee for the reporting period is indicated for refund from the budget or offset against the subsequent reporting period for all types of negative impact on the environment.
page 160 = page 161 + page 162 + page 163 + page 164
Checking the value of line indicator 160
carried out in the following order:
page 160 = page 140 – page 130 when page 140 ≥ page 130
On line 161
the total amount of payment for emissions of pollutants by stationary facilities is indicated for the reporting period for return from the budget or offset against the subsequent reporting period.
page 161 = page 141 page 131 when page 141 ≥ page 131
On line 162
the total amount of payment for emissions of pollutants during flaring and dispersion of associated petroleum gas is indicated for the reporting period for return from the budget or offset against the subsequent reporting period.
page 162 = page 142 page 132 when page 142 ≥ page 132
On line 163
the total amount of payment for the discharge of pollutants into water bodies is indicated for the reporting period for return from the budget or offset against the subsequent reporting period.
page 163 = page 143 page 133 when page 143 ≥ page 133
On line 164
the total amount of the fee for waste disposal for the reporting period is indicated for return from the budget or offset against the subsequent reporting period.
page 164 = page 144 page 134 when page 144 ≥ page 134
Section 1 “Calculation of the amount of payment for an object of negative impact for emissions of pollutants into the air from stationary sources”
When filling out Section 1, indicate:
- category of an object that has a negative impact on the environment;
- name of the object that has a negative impact on the environment;
- code of an object that has a negative impact on the environment;
- address of the location of the facility that has a negative impact on the environment;
- number, date of issue and validity period of the permit for the emission of pollutants into the air.
In column 1
by line, the serial number of the line is indicated.
In column 2
Lines indicate the name of the pollutant subject to payment when released into the air, in relation to each stationary source.
In column 2
in the line “Stationary source ___” the name or number and OKTMO of the stationary source are indicated.
In column 2
all other lines indicate the name of the specific pollutant.
In column 3
the maximum permissible limit or maximum permissible limit of the pollutant is indicated in accordance with the permitting documents.
In column 4
The limits for emissions of pollutants established in permits are indicated by line.
In column 5
Lines indicate the actual emission of pollutants into the atmospheric air for the entire reporting period.
Column 5 = sum of columns 6, 7 and 8 for the row.
In column 6
The lines indicate the actual emission of the pollutant for the reporting period, equal to or less than the established MPE or NDV.
Column 6 value
cannot exceed the value of column 3.
In column 7
The lines indicate the actual emission of a pollutant for the reporting period within the established limits for emissions of pollutants, defined as the difference between emissions equal to or less than the limits for emissions of pollutants and emissions equal to the maximum permissible limit (MPE) or NDV.
Column 7 value
cannot exceed the difference between column 4 and column 3.
In column 8
the actual excess emission of a pollutant for the reporting period is indicated by line (emission in excess of the established limits on emissions of pollutants or, in their absence, an emission in excess of the established maximum permissible limit, defined as the difference between actual emissions and emissions equal to the limits on emissions of pollutants in the absence of limits on emissions of pollutants, the difference between actual emissions and emissions equal to the maximum permissible limit).
In column 9
the lines indicate the rate of payment for the emission of 1 ton of pollutant into the atmospheric air, adopted in accordance with the resolution of the Government of the Russian Federation dated September 13, 2016. No. 913 “On rates of payment for negative impact on the environment and additional coefficients.”
In column 10
the lines indicate the coefficient Knd, equal to 1, applied to the payment rate for emissions of pollutants within the limits of the maximum permissible limit (MPE) or NDV.
In column 11
the lines indicate the Kvr coefficient equal to 5 or 25, respectively, from January 1, 2021 and January 1, 2021, applied to the rate of payment for the volume or mass of emissions of pollutants within the limits on emissions of pollutants for the period of implementation of the emission reduction plan, and also for the volume or mass of emissions of pollutants within the limits on emissions of pollutants.
In column 12
the lines indicate the Ksr coefficient equal to 25 from January 1, 2016 for the volume or mass of pollutant emissions exceeding those established by permits for the emission of pollutants into the atmospheric air.
In column 13
the lines indicate an additional coefficient Kot, equal to 2, applied to the rates of payment for emissions of pollutants in relation to territories and objects under special protection in accordance with federal laws *.
In all other cases, the coefficient equal to 1 is indicated in the lines of column 13.
*This means that the establishment of special protection of territories and objects by the laws of a constituent entity of the Russian Federation or regulatory legal acts of a municipal entity is not the basis for applying coefficient 2 when calculating the fee for the NVOS.
Information on federal laws establishing objects under special protection can be found in the letter of Rosprirodnadzor dated December 16, 2016 N OD-06-01-31/25520 “On additional coefficient 2.”
In column 14
For each line, the amount of payment calculated for the actual emission in the amount of the indicator values in column 6, not exceeding the maximum permissible limit (MPE) or minimum allowance limit of the pollutant, is indicated.
Art. 14 = st. 6 x tbsp. 9 x art. 10 x tbsp. 13
In column 15
For each line, the amount of payment calculated for the actual emission in the amount of the indicator values in column 7, carried out within the limits between the maximum permissible limit or maximum allowable value of the pollutant and the limits on pollutant emissions, is indicated.
Art. 15 = st. 7 x tbsp. 9 x art. 11 x art. 13
In column 16
for each line, the amount of payment calculated for the actual emission in amounts exceeding the limits on emissions of pollutants or in the absence of the maximum permissible limit or maximum allowable limit for the pollutant is indicated.
Art. 16 = st. 8 x art. 9 x art. 12 x tbsp. 13
In column 17
for each line the amount of payment calculated within the limits of the relevant standards and if they are exceeded in accordance with the legislation of the Russian Federation in the field of environmental protection is indicated.
Art. 17 = st. 14 + art. 15 + art. 16
In the line “Total for stationary sources” at the end of the table in Section 1, the sum of the values of the fee indicator, including for emissions of a specific pollutant, is indicated as a whole for the object of negative impact on the environment (all stationary sources), according to the rows of columns 14, 15, 16 , 17
.
How to fill out a declaration on payment for negative environmental impact for 2021:
Survey
Environmental reporting
- Do you have any difficulties with generating and submitting environmental reports for 2021?
Yes, sure! Publishing document forms a few days before submission is a mockery of accountants! 2136 (95%) I don't know, I haven't done environmental reporting yet. 53 (2%) Our company does not report to Rosprirodnadzor at all. 38 (2%) I'm in the process of preparing reports, but I'm not experiencing any difficulties. 22 (1%)
Thank you for participating in the survey! Every opinion is very important to us!
What are the changes to the procedure for submitting reports on the 2021 NVOS?
The Ministry of Natural Resources also corrected the procedure for submitting a declaration of negative impact from 2021. Namely:
- Along with the declaration, you must submit copies of waste disposal agreements and waste flow records for the reporting period;
- When checking the NVOS declaration, the Rosprirodnadzor body may request documents recording emissions/discharges of pollutants, production and consumption waste. But inspectors cannot require accounting documents or those that the payer has previously submitted or that can be obtained using the interdepartmental interaction system. Copies of the requested documents must be submitted within 20 working days from the date of receipt of the request;
- the date of submission of the electronic declaration of the NVOS is now the date of its sending through the personal account of the user of natural resources (previously - the date of registration);
- The lack of Internet is no longer a reason to submit reports on paper.
Common mistakes
Error:
The payer of the fee for causing harm to the environment, when filling out the declaration, chose “Industrial territory” as the type of object, whereas we are talking about his own facility for disposal of industrial waste.
A comment:
If the essence of harm to the environment is the disposal of industrial waste, the type of facility in the declaration must be listed as “Waste disposal facility,” even if we are talking about industrial waste, and the own waste disposal facility is located not far from the production workshop.
Deadline for submitting the NEI report 2021
The declaration of payment is submitted by persons obliged to pay such payment no later than March 10 of the year following the reporting year:
- to the Federal Service for Supervision of Natural Resources - in case of submission of an electronic document (through the personal account of the natural resource user);
- its territorial authorities - when submitted on paper.
And before March 1, 2021, you need to pay a fee for the negative impact on the environment for the 2020 reporting year to the budget.
Filling out the NVOS declaration: sample filling (title page)
Important!
Any information should be entered into the sections of the declaration on payment of payment for environmental damage for 2021 only if the payer has the relevant data. Sections without any information are not required to be included in the declaration.
To start filling out the instructions, go to the official website of Rosprirodnadzor. First of all, you need to fill out the title page of the document:
- In the “Information about the report” part, select the territorial body of Rosprirodnadzor from the drop-down list.
- In the “Information about the organization” part, you will need to provide the name of the paying enterprise, OGRN, main OKVED, registration date, OKTMO legal, actual and postal addresses and the addresses themselves.
- The “Additional information about the organization” part contains a column for entering the main number in the Unified State Register of Legal Entities (USRIP), a field for selecting the date for entering information in the Unified State Register of Legal Entities (USRIP), and a drop-down list in which you need to select the size of the enterprise. You also need to check the boxes if the payer is a separate division or a foreign individual.
- The part “Report on the generation, use, disposal and disposal of waste (SME)” is completed only by those organizations (small/medium enterprises) that submitted the SME report for the previous year. It is necessary to inform the date of registration of the report, electronic identifier and place of its sending.
- In the “Contact Information” section, fill in the fields “Telephone”, “Fax”, “E-mail”.
- As information about the manager and chief accountant, their personal data and telephone numbers, the position of the manager, information about powers of attorney (if any) are entered.
- The section “APG Use Indicators” is filled out exclusively by enterprises engaged in the production or processing of oil and gas. The cost coverage indicator is entered.
What documents to attach
The following documents must be attached to the declaration of payment for the tax assessment:
- a document confirming the authority of the person acting on behalf of the person obligated to pay the fee to sign and/or submit the declaration - if such person has signed and/or submitted the declaration;
- a list of documents confirming the expenses of persons obligated to pay a fee to finance during the reporting period measures to reduce the negative impact on the environment included in environmental action plans or programs to improve environmental efficiency, and measures to ensure the use and utilization of associated petroleum gas ( for each of the activities for which there was an adjustment to the amount of the fee or a calculation of the cost coverage indicator for the implementation of projects for the beneficial use of associated petroleum gas) indicating their details (number, date) - if the person obliged to pay the fee made an adjustment to the amount of the fee in the reporting year or calculation of the cost recovery rate for the implementation of projects for the beneficial use of associated petroleum gas;
- copies of waste disposal agreements and waste flow records for the reporting period.
When submitting a declaration of payment for the tax assessment in the form of an electronic document signed with a simple electronic signature, it is not necessary to submit it on paper .
For failure to submit a declaration of payment for the tax assessment, administrative liability is provided under Art. 8.5 of the Code of Administrative Offenses of the Russian Federation for concealing or distorting environmental information. Fine:
- for officials - from 3,000 to 6,000 rubles;
- for legal entities – from 20,000 to 80,000 rubles.
NVOS declaration form.
Starting from 2021, the document is provided only in electronic form. Transfer to regulatory organizations in paper form is possible only in cases where:
- information is provided about payments for 2021;
- payers do not have the technical ability to connect to the Internet;
- the total amount of eco-payment is less than 25 thousand rubles.
A declaration submitted electronically must be certified by the electronic signature of the payer in accordance with the requirements set forth in Law No. 63-FZ of April 6, 2011.
How not to pay for the NVOS and not submit a declaration
Category IV (freed from the need to submit a report) includes activities in which:
- there are no discharges of pollutants in wastewater into centralized drainage systems, other structures and systems for disposal and treatment;
- equipment is used exclusively for research, development and testing of new products and processes;
- the mass of pollutants in emissions into the atmosphere does not exceed 10 tons per year (such emissions do not contain substances of hazard classes I and II and radioactive particles).
These three conditions must be met simultaneously. In this case, the declaration for negative environmental impact in 2020 and other periods does not apply to individual entrepreneurs and legal entities. In particular, organizations whose work takes place in an office should not submit this report. The corresponding clarification that all office companies belong to category IV objects was given by Rosprirodnadzor in a letter dated September 29, 2016 No. AA-03-04-32/20054. Accordingly, a fee for “harmfulness” is not provided for such legal entities and individual entrepreneurs. But in another letter dated October 14, 2016 No. OD-06-01-35/21270, the department insisted on mandatory registration of all business entities.
IMPORTANT!
In order to receive category IV and not legally pay for the NVOS, the company is required to submit an application to Rosprirodnadzor. If this is not done, then, according to Article 8.46 of the Code of Administrative Offenses of the Russian Federation, the organization itself can be fined up to 100,000 rubles, and its leader - up to 20,000 rubles.
