Environmental tax during the martial law

In connection with adoption of the Law of Ukraine № 2142-IX “On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine concerning improvement of legislation during the martial law” by the Verkhovna Rada of Ukraine on 24.03.2022, the State Tax Service of Ukraine informs the following.

Sub-paragraph 69.16 Paragraph 69 Sub-section 10 Section XX "Transitional Provisions" of the Tax Code of Ukraine (hereinafter – Code) stipulates that temporarily, from January 1, 2022 to December 31 of year in which the martial law is terminated or abolished, imposed by the Decree of the President of Ukraine "On imposition of the martial law in Ukraine" as of 24.02.2022 № 64/2022, approved by the Law of Ukraine "On approval of the Decree of the President of Ukraine "On imposition of the martial law in Ukraine" as of 24.02.2022 № 2102-IX, the environmental tax is not accrued and paid by taxpayers registered (accounted for) at location of stationary sources of pollution, for generation of radioactive waste and temporary storage of radioactive waste in territories where the hostilities are being (were conducted) and in territories temporarily occupied by armed forces of the Russian Federation.

Cabinet of Ministers of Ukraine determines the list of territories where hostilities are being conducted and which are temporarily occupied by armed forces of the Russian Federation.

As follows, for facilities related to the environmental taxation, payers registered (accounted for) at location of stationary sources of pollution, for generation of radioactive waste and temporary storage of radioactive waste in territories where the hostilities are being (were conducted) and in territories temporarily occupied by armed forces of the Russian Federation, list of which is determined by the Cabinet of Ministers of Ukraine, the environmental tax is not accrued and paid for I, II, III and IV quarters of 2022 for all volumes and types of pollution carried out by stationary sources of pollution provided by the Ukrainian legislation and for all volumes of radioactive waste and temporary storage of radioactive waste.

It should be borne in mind that the stationary source of pollution is an enterprise, workshop, unit, installation or other fixed object that retains its spatial coordinates for a certain time and releases pollutants into the atmosphere and / or discharges of pollutants into the water bodies (Sub-paragraph 14.230 Paragraph 14.1 Article 14 of the Code).