Environmental tax declaration: for the III quarter according to the old form, for the IV quarter – according to the new form

Press service of the State Tax Service of Ukraine, published 12 August 2026 at 16:33 Chapter: News

For the III quarter of 2026, the environmental tax declaration must be submitted using old form. The updated form is used for reporting for the IV quarter of 2026.

This rule applies despite the fact that the updated declaration form has already entered into force. Order of the Ministry of Finance № 300 as of 08.06.2026 was officially published on July 10, 2026.

What has changed

Order № 300 updates both the main declaration part and all six annexes.

In particular:

- from the main declaration part, requisite with code of the administrative-territorial unit according to the Codifier of Administrative-Territorial Units and Territories of Territorial Communities at the payer’s registration place was excluded;

- requisite “Defense City resident” appeared in the title part and annexes 1 – 6;

- new requisites for permits and integrated environmental permits were added in annexes 1 – 6:

title of the body that issued relevant permit;

number and issuance date of permit;

validity period of permit (integrated environmental permit)

New requisites were introduced so that the controlling authorities could receive necessary information about the environmental tax payers. These particularly include enterprises that emit pollutants into the air, discharge into water bodies, deposit waste, generate or store radioactive waste and also carry out other activities that result in objects of the environmental tax.

For the Defense City residents – separate requisite

Requisite “Defense City resident” was introduced for automated identification of taxpayers who have such status and use taxation peculiarities provided for by the Tax Code.   

Some enterprises may simultaneously meet criteria of the Diia City and Defense City. Therefore, this requisite was introduced precisely in order to clearly determine the taxpayer’s status. It is filled in by the Defense City residents, regardless of the presence of other special statuses at the enterprise. This is necessary for correct application of tax benefits and administration peculiarities provided for by the Tax Code.

Why don't we apply the new form for the III quarter?

According to Paragraph 46.6 Article 46 of the Tax Code of Ukraine, if new declaration form is published during the reporting period, previously valid form is used for reporting for this period.

Since Order № 300 was officially published on July 10, 2026, the new form of the environmental tax declaration is first used for submitting tax reporting for the IV quarter of 2026.