Integrated environment permit: key benefits for business

Press service of the State Tax Service of Ukraine, published 25 December 2025 at 16:32 Chapter: News

New type of permit has appeared in Ukraine – integrated environment permit. It was introduced by the Law № 3855-ІХ.

This document is required for enterprises that have installations that may affect the environment. It is prohibited to start work without such permit. Permit may be issued for one or more installations on one industrial site, if they are operated by one operator. Permit is not valid for a limited period of time.

Permit will specify:

- what emissions into the air are permitted;

- how much water can be taken and used;

- conditions for special water use;

- limits for pollutant discharges.

After receiving integrated permit, the previous documents (for emissions, water use, wastes processing) will gradually become invalid. This will happen, but not later than four years after the Law is introduced. During this transitional period, enterprises can still obtain individual permits in the usual manner.

To align tax rules with the new permit system, another Law was adopted – № 4536-ІХ. It made changes to the Tax Code regarding:

- special water use;

- waste disposal activities;

- groundwater extraction.

This means that enterprises that pay environmental tax and water or subsoil rent must take into account data of the integrated permit when completing tax reporting.

Authorities that issue such permits are obliged to transmit information to the tax and water management authorities:

- every year by January 20 – list of water users who have received permits;

- by the 10th of month following the quarter – information regarding changes in data.

Tax Service will use this data for tax accrual, control and audits.

Therefore, integrated permit combines environmental requirements and tax reporting, simplifies permitting procedures and helps control the environmental impact of enterprises.

For more information, please follow the link: https://tax.gov.ua/baneryi/onlayn-navchannya/ekologichniy-podatok/osoblivosti-spravlyannya-podatku--zboru/966485.html.

For reference:

Law of Ukraine № 3855-IХ as of 16.07.2024 "On the integrated prevention and control of industrial pollution".

Law of Ukraine  № 4536-IХ as of 16.07.2025 “On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine in connection with adoption of the Law of Ukraine “On the integrated prevention and control of industrial pollution” and in order to improve certain provisions of tax legislation”.