Fee for negative environmental impact 2021

Deadline

Rosprirodnadzor accepts calculations annually until April 15. For 2019, the calculation had to be submitted by April 15, 2021. The deadline for submitting calculations for 2021 is April 15, 2021.

The delivery location depends on the type of activity of the organization:

• Manufacturers submit calculations (like other forms of environmental collection) to the territorial RPN authority at their location.
• Importers submit calculations to the RPN Central Office (in Moscow).
• If an organization simultaneously produces and imports, it submits one report (indicating both the quantity of goods produced and the quantity of imported goods) to the Central Office of the RPN.

How to calculate the amount of environmental tax for 2021

To calculate the amount of environmental tax payable, perform the following calculation:

1. Multiply the eco-fee rate by the weight of the product/packaging sold in the Russian Federation for domestic consumption (or by the number of units of the product, depending on the type of product).
2. Multiply the resulting number by the recycling standard (in relative units).

To calculate the mass or quantity of goods and packaging, take them into account for the year preceding the reporting period. That is, in the report for 2021, the mass and quantity are taken according to 2021 data. Accordingly, the report for 2021 will require information from 2019.

If you carried out recycling, but did not comply with the standard in full, then calculate the difference between the standard and actual volume of recycling for the reporting year. It is this value that must be multiplied by the eco-fee rate.

What is eco-collection

Since 2015, manufacturers and importers are required to dispose of goods and packaging that they import or produce after they have lost their consumer properties (Federal Law No. 89-FZ dated June 24, 1998, as amended on December 29, 2014). The current list of such goods and packaging is approved by Decree of the Government of the Russian Federation dated December 28, 2017 No. 2970-r (hereinafter referred to as the List; see the chapter “For which goods and packaging you need to submit eco-fee reporting”

). To regulate the recycling process, the government has introduced environmental fee reporting, which involves submitting three forms and making a payment. The first reporting campaign for environmental collection took place after the adoption of all the necessary regulatory framework - in 2017 (for 2021).

Collection rates

All collection rates for groups of packaging and goods are given in Government Decree No. 284 dated 04/09/2016. For example, if an organization produces handmade carpets or floor coverings, it needs to find group 2 “Carpets and rugs”. The line opposite will reflect the rate of 16,304 rubles per ton. If a company imports barrels or plywood drums, it needs to go down to group 9 “Wooden containers” - here the rate will be 3066 rubles per ton. An importer or manufacturer of anti-corrosion or hydraulic oils should look into group 17 “Petroleum products” - the rate will be equal to 3,431 rubles per ton.

An example of submitting reports and calculating the amount of environmental fees

Malachite and Lapis Lazuli LLC purchased 135 tons of cardboard boxes for packaging its products in 2021, and 158 tons in 2021. We will determine the packaging group that is indicated in the List. For cardboard boxes, this is group No. 51 “Packaging made of paper and non-corrugated cardboard”. In the declaration on the quantity of packaging released into circulation, we will indicate the number of boxes sold in 2021 - 158 tons. In the report on compliance with recycling standards, we use the volume of packaging sold for 2021 - 135 tons. For 2021, the recycling standard for group No. 51 is 15%, which means that it is necessary to dispose of:

135 × 0.15 = 20.25 tons.

If “Malachite and Lapis Lazuli” recycled boxes in the reporting year (2019) or in the year preceding the reporting year (2018), then this report includes information on the number of recycled boxes, and also indicates on the basis of which documents it was produced (contract , act, license).

Let's assume that in 2021 the enterprise recycled 8 tons out of 20.25 (20.25 －8 = 12.25), so it will need to contribute to the budget the amount for 12.25 tons:

12.25 tons × 2,378 rub. = 29,130.5 rub.

Environmental fee 2021: example of filling out the calculation

Until 04/17/2017 (04/15/2017 is a day off, so the deadline is postponed), payers of the environmental fee are required to pay the environmental fee and submit a Calculation of the amount of the environmental fee to the Rosprirodnadzor authorities. Ekaterina Annenkova told BUKH.1S about how to fill out this calculation.

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The form for calculating the amount of environmental fees was approved by Order of Rosprirodnadzor dated August 22, 2016 No. 488.

The rules for collecting environmental fees were approved by Decree of the Government of the Russian Federation of October 8, 2015 No. 1073.

Who pays the environmental fee

In accordance with the provisions of Article 24.5 of the Federal Law of June 24, 1998 No. 89-FZ “On Production and Consumption Waste”:

• the environmental fee is paid by manufacturers and importers of goods subject to disposal
  after they have lost their consumer properties, for each group of goods specified in clause 12 of Article 24.2 of Law 89-FZ, by April 15 of the year following the reporting year;
• environmental tax for packaged goods
  that are not ready-to-eat products
  is paid only in relation to the packaging itself
  ;
• environmental tax is not paid
  for goods that are subject to recycling and exported from the Russian Federation.

The procedure for collecting an environmental fee (including the procedure for calculating it, the payment deadline, the procedure for collecting, offsetting, returning overpaid or excessively collected amounts of this fee) is established by Decree of the Government of the Russian Federation dated October 8, 2015 No. 1073.

Procedure for calculating the environmental fee

Environmental fee

It is calculated quite simply. The Calculation indicates the total quantity of goods produced and the standard (in %) for its disposal. When they are multiplied, the standard quantity of goods is calculated.

The next column indicates the number (weight) of goods actually transferred for disposal. If it is more than the standard, you do not need to pay anything extra. But if it is less, the difference between the standard and the fact is multiplied by the environmental fee rate

. Thus, the collection amount for each item is calculated.

All data for the Calculation are contained in the “Reporting on compliance with waste disposal standards from the use of goods subject to disposal after they have lost their consumer properties.”

Standards for the disposal of waste from the use of goods were approved by Decree of the Government of the Russian Federation dated December 4, 2015 No. 2491-r. The standard for recycling waste from the use of goods is set as a percentage.

Manufacturers and importers of goods are obliged to ensure the disposal of waste from the use of goods in accordance with recycling standards established by the Government of the Russian Federation. Accordingly, if a zero standard is established for goods, the environmental fee is not paid.

The name of the goods in the Calculation is indicated in accordance with the List of finished goods, including packaging, subject to disposal after they lose their consumer properties, approved by Order of the Government of the Russian Federation dated September 24, 2015 No. 1886-r.

Environmental tax rates are established for each group of goods by Decree of the Government of the Russian Federation dated 04/09/2016 No. 284.

filling out the Calculation of the amount of environmental fee

Other reporting to Rosprirodnadzor

In addition to calculating the amount of the environmental fee, it is also necessary to provide Rosprirodnadzor

the following reports:

1. Declaration of the quantity of finished goods, including packaging, put into circulation on the territory of the Russian Federation during the previous calendar year. The Declaration form was approved by the Decree of the Government of the Russian Federation dated December 24, 2015. No. 1417.

The declaration is provided by legal entities and individual entrepreneurs who are manufacturers and importers of goods subject to disposal after they have lost their consumer properties.

2. Reporting on compliance with waste disposal standards from the use of goods subject to disposal after they have lost their consumer properties. The reporting form was approved by the Decree of the Government of the Russian Federation dated December 8, 2015. No. 1342

Reporting is submitted in relation to finished goods, including packaging, subject to disposal after they have lost their consumer properties, included in the list of finished goods, including packaging, subject to disposal after they have lost their consumer properties:

• manufacturers and importers of goods;
• an association (union) of manufacturers and importers of goods.

How to fill out the calculation of the amount of environmental tax in Externa

The calculation includes:

• Title page
• Section 2.1. and Section 2.2

Fill out the title page of the report on the standards in the same way as the title page of the declaration. To fill out the title page:

1. Indicate the type of activity of the organization. If the organization is an importer or a manufacturer and an importer at the same time, then the on-load tap-changer body will be filled in automatically.

   If the organization is only a manufacturer, indicate the territorial office of the RPN where the report will be sent. Start typing the name or code of the organ and select it from the list that appears.

2. Specify the reporting period.
3. Fill in the remaining information about the organization and the performer who completed the report. Some of the data is automatically filled in from the details in Kontur.Externe. If there is an error in some data, correct it not on the title page, but in the details, so that in the future all forms are filled out with the correct data. To do this, in Extern, select the menu item “Details and settings” → “Payer details”.

Warnings to managers and accountants

If the enterprise generates waste of hazard classes 1-4, then it is necessary to have passports for each of them. This also applies to unsorted household waste. Otherwise, the organization faces a fine for not complying with environmental requirements. The fine reaches 100 thousand rubles.

Material expenses within the approved limits - this is the section in which environmental payments are included in order to correctly calculate income tax. But when calculating the tax, emissions that go beyond the standard should not be taken into account.

Similar rules apply for the single tax on simplified taxation system. Payments for negative environmental impacts can reduce the tax base.

We can say that environmental payments are the same as ordinary tax levies that require reflection in reporting.

But when calculating taxes, they are included only if they are paid for maximum permissible discharges and limits.

Everything else is other expenses that are simply not taken into account for tax purposes. Regulatory authorities may request information on waste if the enterprise operates transport, but no payment is made for it.

If there is no response to the request, there is a risk of a serious fine.

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The procedure for calculating the environmental tax for emissions of pollutants in Belarus has been significantly simplified

Section 2.1. and section 2.2

The sections are filled out in the same way, only in section 2.1 the amount of the fee for goods is calculated, and in section 2.2 - for packaging. Below is a detailed description of how to fill out section 2.1:

1. Click on the “+ Add Row” link.
2. In column 3, select a product in the directory. To do this, start entering the code or name of the product in the search bar and select it from the drop-down list.
3. In column 6, indicate the total weight of goods produced or imported during the calendar year preceding the reporting period, in kg (clause 6 of the Rules for collecting environmental fees).
4. If waste disposal was carried out, in column 9 indicate how much waste from the use of goods was transferred for disposal. The remaining data (columns 7-8, 10-12) will be filled in automatically.
5. Fill in the data for all products/packaging, adding new lines.

The total fee for the goods/packaging is automatically calculated in the summary line.

Collection and recycling standards: general concepts

First, let’s determine who pays the environmental fee and what the recycling standards are. In the Russian Federation there is a list of goods and packaging that are subject to recycling after they have lost their consumer properties. This list was approved by Order of the Government of the Russian Federation dated December 28, 2017 No. 2970-r and includes 46 groups of goods and 8 groups of packaging, starting with textiles and ending with wooden, glass and cork containers. Suppliers (manufacturers and importers) of such products were required to dispose of waste after use. Standards for recycling waste from the use of goods for 2021 were approved by Order of the Government of the Russian Federation dated December 28, 2017 No. 2971-r and are calculated as a percentage of the volume of goods released for sale.

Waste recycling refers to its further use in production, including:

• recycling - use for its intended purpose;
• regeneration - return to production after appropriate preparation;
• recovery - the use of extracted useful components in production.

Officials emphasize that recycling cannot be considered pre-treatment of waste, its incineration, disinfection and neutralization, therefore such processing is not taken into account when calculating the environmental fee in 2021. In the Letters of Rosprirodnadzor, the idea is expressed that economic agents are obliged to work exclusively with waste generated from the use of products released to the market, and not in the process of all production activities.

You can confirm that the company has complied with the standard by:

• reporting on compliance with waste disposal standards for 2019;
• relevant acts;
• an agreement with an individual entrepreneur or legal entity that has the right to process.