State Tax Service informs that environmental tax payers must submit environmental tax declaration for the IVth quarter of 2023 not later than February 9, 2024.
Environmental tax declaration is submitted according to the form approved by Order of the Ministry of Finance of Ukraine № 715 as of 17.08.2015, registered in the Ministry of Justice of Ukraine on 03.09.2015 under No. 1052/27497, with changes made by Order of the Ministry of Finance of Ukraine № 488 as of 07.09.2023, registered with the Ministry of Justice of Ukraine on 25.09.2023 under № 1666/40722 (hereinafter – Declaration).
At the same time, please note that Order of the Ministry of Finance of Ukraine № 488 as of 07.09.2023 "On approval of changes to the Environmental tax declaration form" simplified Declaration form, from which lines 8 of annexes to it and the corresponding notes related to calculation and declaring a penalty were excluded.
Information about change in the Declaration form was posted on 10.11.2023 on web portal of the State Tax Service in section: Home/Legislation/Tax legislation/Orders/Order of the Ministry of Finance of Ukraine № 488 as of 07.09.2023"On approval of changes to the Environmental tax declaration form".
Electronic form of current Declaration is available to download on web portal of the State Tax Service in section: Home/E-reporting/To taxpayers about electronic reporting/Information and analytical support/Register of electronic forms of tax documents/Other taxes (form code J 0302006 for legal entities and F 0302006 for individuals).
Declaration form is also available for filling in the payer's Electronic cabinet.