Declaration of environmental impact: changes and innovations in the Law on Environmental Protection 2021

Who submits the declaration

Order of the Ministry of Natural Resources of the Russian Federation No. 1043 dated December 10, 2020 introduced changes to the current reporting procedure: a new form of declaration of payment for the NVOS in 2021 and instructions for filling it out were approved.

The document is provided by those who are obliged to pay according to the requirements of Federal Law No. 7-FZ “On Environmental Protection” dated January 10, 2001. The following reports to Rosprirodnadzor:

• legal entity;
• IP.

Such entities conduct economic activities (or other types) that negatively affect the environment. Types of negative impacts on the environment are:

• air emissions;
• discharge of pollutants;
• storage, burial, disposal of industrial and consumer waste.

The report is generated by legal entities and individual entrepreneurs, provided that their activities negatively affect the state of nature. That is, those organizations that must ensure payment of fees for negative impact.

IMPORTANT!

If an enterprise does not pay fees for the NVOS, then it does not file a declaration.

Owners of objects belonging to category IV and having minimal impact on the environment do not provide a report and do not pay a fee. Categories of objects are presented in Decree of the Government of the Russian Federation No. 1029 dated September 28, 2015. To assign category IV, the organization applies to Rosprirodnadzor.

When to take it

The declaration is submitted no later than March 10 of the year following the reporting period. The deadline for submitting the document cannot be postponed. If the due date falls on a weekend, you will have to submit the report earlier.

Date when the report is accepted by regulatory authorities:

• on paper - the date of affixing the mark of the territorial body of Rosprirodnadzor about the fact of receipt of the document or the date of mailing;
• for electronic exchange of documents - the date of registration with Rosprirodnadzor.

In 2021, the instructions for filling out the ENVOS declaration have changed: in simple words, the new procedure allows for adjustments, additions of information, and correction of errors. But clarification must be provided within the same period - before March 10.

Use free instructions from ConsultantPlus experts to correctly calculate the fee for the NVOS.

to read.

Title page of the declaration on payment for the tax assessment

In accordance with the order:

• the declaration includes only those sections for which they report;
• empty cells remain empty - without "0";
• rounding in rubles accurate to 0.00;
• if you submit it for the first time during the reporting period, then your document is “primary”, after adjustment it is “updated”;
• the name of the RPN body - do not forget that last year there was a reorganization of the territorial departments of the RPN, therefore the name of your RPN has changed;
• the full name of your company in accordance with the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs;
• You also indicate the address of the legal entity (or individual entrepreneur) in accordance with the Unified State Register of Legal Entities (USRIP);
• TIN - if the TIN consists of 12 characters, first 00 and then your 10 TIN characters;
• Checkpoint at the location of the legal entity (or individual entrepreneur).

What is the procedure for submitting a declaration

The new declaration form is enshrined in Order No. 1043 of the Ministry of Natural Resources. Users have the opportunity to report online using an electronic service. On the official websites of Rosprirodnadzor and its terrestrial agencies, in the “Electronic Services” sections, free access to the platform for document generation is provided. Here's how to fill out a declaration on the Rosprirodnadzor website for organizations and individual entrepreneurs:

Step 1. Go to the official website of Rosprirodnadzor. Select the natural resource user account (for authorized users) or the “Services and public services” section.

Step 2. Unauthorized users: register through the State Services portal and log in to the natural resources user account.

Step 3. Log in to your personal account and go to the “My Applications” section in the main menu. Create a new application and in the window that opens, click “Declaration of payment for negative environmental impact.” Fill in all required fields: they are highlighted in red.

The completed document is signed with an electronic signature and sent electronically. If a company or individual entrepreneur does not have an electronic signature or access to the Internet, the report is submitted on paper.

Important point:

• the document must be submitted in electronic form to the Rosprirodnadzor website;
• The paper document must be sent to the territorial RPN department.

IMPORTANT!

A paper declaration is submitted by organizations and individual entrepreneurs whose fee for a negative does not exceed 25,000 rubles (clause 6 of the Procedure for submitting a declaration from Order No. 1043). The report is sent on paper in 1 copy, if possible duplicated in electronic form.

A paper document on payment for negative environmental impact is required:

• number;
• stitch;
• seal (if available).

The declaration can be:

• send by mail;
• provide the head of the enterprise personally;
• provided by an authorized person.

By the way!

When determining the maximum permissible limit for an NVOS facility, the following are taken into account: emission indicators from emission sources being designed, under construction, reconstructed and (or) put into operation at the NVOS facility on the basis of design documentation approved in the established manner in accordance with the stages of construction (commissioning) of these objects.

3) Determination of permissible emissions values

If permissible emission standards cannot be achieved, an environmental protection action plan is developed. The action plan includes a list of measures to reduce the negative impact on the environment, deadlines for their implementation, volume and sources of funding, and a list of officials responsible for their implementation. The implementation period of the action plan cannot exceed seven years and is not subject to extension. In May 2021, the Ministry of Natural Resources proposed a Draft Order of the Russian Ministry of Natural Resources “On approval of the rules for developing an environmental protection action plan, a program for increasing environmental efficiency,” the draft has not yet been approved. For the period of implementation of the measures, provision is made for the establishment of temporarily permissible emissions.

4) Registration of the results of calculating the income tax

The draft “Methods for determining standards...” contains an indication that the calculated NDV, obviously as part of the DVOS, will be submitted for consideration to the territorial bodies of Rospotrebnadzor in order to obtain a sanitary and epidemiological conclusion on compliance with SanPiN 2.1.6.1032-01 “Hygienic requirements for ensuring air quality in populated areas.” Thus, it is again impossible to do without a paid sanitary and epidemiological examination.

How to fill

The organization must include in the declaration sections on the types of fees for which reporting is generated.

IMPORTANT!

All numbers (except TIN and KPP) are written by filling in the cells from right to left (counting from the minimum digit of the number). Zeros are not written in empty cells. When filling out a 10-character TIN in the 12-cell registration area for this data, you must enter “00” in the initial 2 cells. The amount must be indicated in rubles (accuracy - up to one hundredth). Rounding is done according to the rules of mathematics.

Step-by-step instructions on how to fill out a declaration on payment for negative environmental impact in 2021 (submit by 03/10/2021):

Step 1. Design the title page.

The title page of the document is filled out in the following way:

1. In the reporting type cell, you must indicate whether the organization or individual entrepreneur submits the primary or corrective report. The mark is made strictly in the designated area.
2. The section with information about the report requires the indication of the authorized body - Rosprirodnadzor.
3. The next block includes information about the organization’s details: name, OGRN, OKVED, addresses in fact and according to documents.
4. Next, information about the number is entered into the Unified State Register of Legal Entities.
5. The part concerning the generation, use, neutralization, and disposal of waste is completed by those SMEs that submitted a report in the previous year.
6. The contact information part includes telephone, fax, and email information.
7. Information about the boss and chief accountant contains their personal data, telephone numbers, and positions.

Other sections are completed depending on the availability of responsibilities and information to be included in the report. If an enterprise emits pollutants into the air, Section 1 is drawn up; if water bodies are polluted, Section 2 is drawn up. If a company or individual entrepreneur disposes of industrial waste and municipal solid waste, Section 3 is formed.

Step 2. We indicate the amount of payment for the negative impact on nature in the budget.

Step 3. We calculate payments for different types of pollution. Budget classification codes are already included in the reporting form.

Step 4. Indicate whether advances have been made. We determine the method for calculating the advance payment.

Step 5. We fill out section 1. It reflects the procedure for calculating payment for emissions of pollutants into the air from stationary sources. In section 1.1 we calculate the payment for pollution emissions from flaring or dispersion of associated petroleum gas without exceeding the permissible volume of the combustion indicator, in section 1.2 - with exceeding the permissible volume of this indicator.

Step 6. We create section 2. We calculate the payment for the discharge of substances into water bodies.

Step 7. Fill out section 3 and section 3.1. We calculate the amount of payment for the disposal of industrial waste. We calculate payments for the disposal of municipal solid waste.

IMPORTANT!

The list of harmful substances for which it is necessary to pay is determined by Decree of the Government of the Russian Federation No. 1316-r dated 07/08/2015, and tariffs are determined by Decree of the Government of the Russian Federation No. 913 of 09/13/2016 (as amended by RF Government Decree No. 39 of 01/24/2020).

Calculation of permissible emission standards

The order on the declaration form and the procedure for filling it out does not contain specific instructions for calculating emission and discharge standards. These instructions will be included in other regulatory documentation. Thus, in August 2021, a draft Order of the Russian Ministry of Natural Resources “On approval of methods for determining standards for maximum permissible emissions of harmful (pollutant) substances into the atmospheric air” was developed. Until now, the calculation of emissions into the atmosphere was carried out in accordance with the Recommendations on the design and content of the draft standards for maximum permissible emissions into the atmosphere (MAE) for an enterprise (approved by the USSR State Committee for Hydrometeorology on August 28, 1987).

However, the Recommendations are very outdated, so the more modern Methodological Manual for the Analytical Control of Emissions of Pollutants into the Atmosphere (St. Petersburg, Atmosphere Research Institute, 2012) was used for the calculations. The manual is not a normative legal act, and it can only be considered recommendations for development, which led to the absence of universal requirements for the development of standards as part of the work on regulating emissions (MPE projects). The draft on the approval of methods proposes to establish a new unified methodology for calculating the values ​​of permissible emissions.

The methodology is based on determining emission standards taking into account the dispersion of pollutants in the atmospheric air. Thus, in order to confirm that the emission standards calculated within the framework of the annex to the DVOS will not have a harmful impact on the environment and human health, a simple calculation of qualitative and quantitative emission parameters will not be enough. It is necessary to go the full way, similar to the work on developing the MPE project in its usual form.

Stages of compiling an application in DVOS:

1) Inventory of sources of pollutant emissions

Inventory of sources is carried out by the owners of these stationary emission sources. Recently, Order of the Ministry of Natural Resources of Russia dated 08/07/2018 N 352 “On approval of the Procedure for conducting an inventory of stationary sources and emissions of harmful (pollutant) substances into the air, adjusting its data, documenting and storing data obtained as a result of such inventories and adjustments” was recently registered with the Ministry of Justice ”, which replaces the “Instructions for inventory of emissions of pollutants into the atmosphere” (approved by the USSR State Committee for Nature Protection, 1991).

The new order comes into force 6 months after its official publication. According to the order, only substances from the list approved by Order of the Government of the Russian Federation dated July 8, 2015 N 1316-r “On approval of the list of pollutants subject to state regulatory measures in the field of environmental protection” are subject to inventory. During the inventory, the number of emission sources, their type, operating modes, the range of emitted substances and the mass (volume) of emissions in grams per second and in tons per year are determined.

2) Calculation of pollutant dispersion

When determining permissible emissions, methods for calculating the dispersion of pollutant emissions in the atmospheric air are used, approved by Order of the Ministry of Natural Resources of Russia dated 06.06.2017 N 273 “On approval of methods for calculating the dispersion of emissions of harmful (pollutant) substances in the atmospheric air.” The calculation is carried out taking into account background pollution. At the same time, ground-level concentrations of substances should not exceed the established maximum permissible concentrations and ULV in areas with standardized indicators (residential areas, recreational areas, etc.) in accordance with “SanPiN 2.1.6.1032-01. 2.1.6. Atmospheric air and indoor air, sanitary air protection. Hygienic requirements for ensuring the quality of atmospheric air in populated areas. Sanitary and epidemiological rules and regulations.”