Who rents
The list of cases in which it is necessary to report is given in the order of Rosstat. In accordance with Federal Law No. 89-FZ dated June 24, 1998, data is transmitted by business entities engaged in:
- collection;
- accumulation;
- transportation;
- processing, disposal and disposal;
- disposal of waste (except for radioactive waste).
The new form 2-TP (waste) applies not only to legal entities and individual entrepreneurs who directly work in this area, but also to those who produce waste. The type of ownership, tax regime and annual volume of waste do not play a role. In 2021, more MSW management operators, including regional ones, will submit the form.
If a company has a separate division, it must report separately. In addition, the filling instructions from Rosstat directly state that companies in bankruptcy are not exempt from the need to report in Form 2-TP (waste).
The report is provided by branches, representative offices and divisions of foreign organizations operating on the territory of the Russian Federation in the manner established for legal entities.
Who provides it and when?
In accordance with Art. 18 of Federal Law No. 89-FZ dated June 24, 1998 and Order No. 30 of the Ministry of Natural Resources dated February 16, 2010, until 2021 all companies were required to submit such a report, even those that only have office waste. But starting from this year, the need to submit a report applies only to companies operating at category III facilities (that is, having an insignificant negative impact, see Russian Government Decree No. 1029 of September 28, 2015). In accordance with Rosstat order No. 766 dated December 12, 2019, these are organizations and individual entrepreneurs that:
- work with production and consumption waste;
- are operators of MSW (municipal solid waste) management.
If an organization or individual entrepreneur is included in the register of small and medium-sized businesses, it generates a minimum of MSW (less than 100 kg) and has entered into an agreement with the MSW operator, it does not need to submit a report.
The report must be submitted to the territorial bodies of Rosprirodnadzor at your location. If an organization has separate divisions, several reports are submitted:
- at the head office;
- for each division separately.
Documents are accepted on paper and electronically. To help fill out the form, it is recommended to use the free Environmental Management Module program provided by Rosprirodnadzor.
The due date is February 1, but since this is a Saturday in 2021, the due date is postponed to the coming Monday - 02/03/2020.
What should offices do?
Office workers are sources of waste, not recyclers or collectors. Moreover, they don’t even store it, but hand it over daily to the company with which the export contract has been concluded. Therefore, if a company does not have vehicles transporting waste, waste processing facilities, or does not service a landfill, it does not need to report on this form.
IMPORTANT!
The new order introduced three conditions when Form 2-TP (waste) does not need to be provided. An organization does not submit information if:
- generates only solid municipal waste weighing no more than 100 kilograms;
- entered into an agreement with a regional operator;
- does not carry out activities in the field of industrial and consumer waste management.
Filling out the 2-TP report (waste)
The report can be completed and submitted electronically.
The main part of the report in question is filled with data that indicates:
- Volumes of harmful substances that are discharged into the atmosphere, soil or water;
- Data on handling different types of waste.
In the first case, in addition to the name, a code is indicated. It is selected from the Federal Classifier. In addition, the hazard class of the discharged substances is indicated.
In the second case, information is displayed on the amount of substances that:
- At the time of submission of the report, they were not processed;
- Formed at the enterprise within a year;
- Were accepted from other business entities;
- Processed for any purpose;
- Disposed of, rendered harmless, and disposed of;
- Transferred to other companies.
In the line where the amount of waste transferred to other enterprises is displayed, the purpose of such actions must be indicated. For example, for processing, neutralization, disposal.
All indicators in the table are indicated in tons. After filling it out, the objects to which the waste is transferred for disposal are listed under it. In addition, characteristics of such objects are given (the area is indicated in hectares).
Download the form and sample for filling out report 2-TP (waste)
Commentary on the new form 2-TP Waste dated 10/09/2020 (47 Downloads) Rosstat Order No. 627 dated 10/09/2020 (24 Downloads) Report form 2-TP Waste (Rosstat Order No. 529 dated 08/10/2017) (455 Downloads) Sample filling report 2-TP Waste (Order of Rosstat dated August 10, 2017 No. 529) (620 Downloads) Instructions for filling out the report 2-TP Waste (Order of Rosstat dated August 10, 2017 No. 529) (246 Downloads)
Some filling features
Before submitting the 2-TP waste report to Rosprirodnadzor, it is necessary to double-check that all the data in the table corresponds to the information in the primary documents. These also include waste passports that pose a danger to the environment and human health (relevant for the first four hazard classes).
To submit the document in question, it is not necessary to send it by mail. You can send it through the official website of the department if you have an electronic signature. In its absence, the document must be sent by mail. When deciding what to attach to the 2-TP (waste) report in this case, it is necessary to take into account all the documents on the basis of which the table was filled out.
Waste volume values, as indicated above, are indicated in tons, but to the third decimal place for hazard classes 1-3. That is, rounding is carried out to the last kilogram. For the last two classes, rounding can be done to the first decimal place, taking into account each centner.
Form and filling rules
The Rosstat order contains instructions for filling out the 2-TP report form. For example, you should not abbreviate the name of the organization or the name and patronymic of the individual entrepreneur. It is also necessary to indicate the full postal address along with the postal code and without abbreviations. It is necessary to indicate all the codes provided in the form:
- OKUD;
- OKPO (taken from the Notification of assignment of the OKPO code (identification number posted on the Rosstat website);
- OKVED (indicate in the free field in accordance with the current classifier of activities);
- OKATO (specify in the free field).
It is necessary to provide information about all waste, with the exception of radioactive waste, by type separately. The unit of measurement is tons, and rounding depends on the hazard class according to the passport:
- up to one decimal place - for hazard classes IV and V;
- up to three decimal places (kilogram) - for hazard classes I, II and III.
Who must submit the 2-TP (waste) report?
Both legal entities and individuals (individual entrepreneurs) are required to submit a report in form 2-TP (waste) if they encounter waste generation in the course of their activities.
And since waste-free production does not exist, many business entities need to pay attention to the obligation to submit the specified report.
For reference! In accordance with the provisions of regulatory legal act No. 89-FZ (hereinafter referred to as the Law), the waste generated as a result of the activities of the entity must be disposed of by it in the manner provided for by the current legislation (Article 1).
At the same time, the Law introduces the concept of waste management. It includes their collection, transportation, placement and accumulation, processing and disposal. For extremely dangerous and harmful substances that are not intended for recycling, the Law provides for neutralization.
All this is used during the preparation of 2-TP reporting. If an enterprise generates any amount of waste during production, it is necessary to report where it is sent for disposal or recycling. Failure to obtain the required documents will result in a fine being imposed on the company.
During the inspection, the Rospotrebnadzor inspector checks the data presented in the report with supporting documents. Inconsistency of indicators is the basis for sanctions.
Who should not take it and where can I find out?
But despite the existing obligation for all organizations, including small businesses, to submit a 2-TP report, this obligation does not apply to everyone. There is no need to submit it to subjects who:
- They rent a premises and, under the lease agreement, the owner undertakes to remove waste;
- The annual volumes of waste generated do not exceed established standards.
In accordance with the requirements of Rosprirodnadzor, the obligation to compile a report falls on those enterprises that have been notified in writing by the specified agency. To prevent disputes, conflicts and misunderstandings, it is recommended to independently clarify whether the subject has such an obligation.
This can be done through the official website of the environmental department - rpn.gov.ru/node/833. On it you need to find the corresponding year and a list of entities for which filling out the 2-TP (waste) report is mandatory.
What deadlines do you need to meet?
The report in question for the previous year is submitted before February 1 of the current year. To do this, fill out a form, which can be found in the appendix of Rosstat order No. 529 of 2021. This regulatory document also contains recommendations/instructions for filling out.
If you fail to meet the deadline, the company may be subject to an administrative penalty in the form of a fine, the amount of which can be up to 70 thousand rubles. (Article 13.19 of the Administrative Code). In addition, the responsible person, through whose fault the reporting was not submitted within the specified period, is also punished in the amount of up to 20 thousand rubles. If a responsible person is not appointed, the fine for failure to submit the 2-TP (waste) report falls on the head of the enterprise.
Sample filling
The form itself consists of a title and tabular parts. Filling out the title page has no special features.
In section 1, take the code data from the Federal Waste Classification Catalog, approved by Rosprirodnadzor in accordance with Order of the Russian Ministry of Natural Resources dated September 30, 2011 No. 792 (highlighted in red in the example). Be sure to write the text name and hazard class.
Then the movement in tons and balances at the end and beginning of the reporting period are displayed.
Section 2 is filled out by regional operators, so we skip it.
Section 3 should provide information about the operated disposal facilities.
Finally, the form is signed by an authorized employee, the date of completion and email address are specified, and the telephone number is specified.
Checking the correctness of filling out the 2-tp form
The correctness of filling out the document must be checked in accordance with the last section of the Instructions, which describes the entire control algorithm for each section of the report.
To prepare a report in the personal account of the user of natural resources (LC), you need to use the Instructions for working in the LC, which can be found on the website of the territorial departments of Rosprirodnadzor. The entire process of generating a report is described here step by step, starting with registration and ending with sending the electronic version and uploading the report for submission on paper.
The program itself will tell you if the report is formed incorrectly. To do this, you need to use the “Check ALC” function. Sending a completed and verified form will not be difficult, provided that the respondent has an electronic signature that meets the requirements of 63-FZ dated 04/06/2011 “On Electronic Signatures”.
Responsibility of respondents
The report is statistical, therefore its untimely submission or failure to submit it is completely an administrative offense, for which, according to the provisions of Article 13.19 of the Code of Administrative Offenses of the Russian Federation, fines are provided:
- for officials - from 10,000 to 20,000 rubles;
- for legal entities - from 20,000 to 70,000 rubles.
Individual entrepreneurs are punished as officials. For a repeated violation, the maximum fine increases to 150,000 rubles.
In addition, for errors and incorrect information there is liability provided for in Article 3 of the Law of the Russian Federation of May 13, 1992 No. 2761-1 “On liability for violation of the procedure for providing state statistical reporting.” Officials warn respondents about this right in the header of the form.
