Amendments to the Law on Environmental Pollution Charges took effect on October 1.
The amendments concern the establishment of the object and rate, as well as the periodicity of declaration and methods of calculation of the environmental pollution fee. According to the State Tax Service, the list of objects of taxation is supplemented with new tariff items, such as packaging made of plastic, wood, paper and cardboard, glass, metals (including aluminum) and/or composite. Also, there introduced a number of concepts describing packaging for tax purposes - "packaging", "packaging for sale", "tertiary packaging/transport packaging", "packaging waste". As a taxable base for packaging, the weight of each type of material from which it is made is applied. At the same time, the levy rate is set in an absolute amount per unit of measurement of the weight of the material. A new mechanism of exemption from the packaging levy is also introduced for entities that recover and recycle the packaging they put on the market. Thus, for entities registered in the AIS "Waste Management", the amount of the rebate will be determined as the ratio between the amount of recycled waste and the amount of waste corresponding to the purpose of recovery. The amendments also establish new provisions regarding the declaration, method and term of payment of pollution charges, as well as the frequency of reporting. In particular, entities that are not part of a collective system or are not registered as an individual system shall calculate and pay the fee and submit the relevant report monthly by the 30th day of the month following the reporting month; and entities fulfilling extended producer responsibility obligations shall submit the report annually by April 30 of the year following the reporting year. // 02.10.2023 – InfoMarket
