Advance payments for ecology per year. Reporting in the rpn for nvos: who and what should do

Payment for negative impact on the environment is not a tax, but at the same time refers to a mandatory payment aimed at reimbursing environmental damage. Also, the fee is intended to stimulate companies to minimize the harmful impact on nature and to take measures to improve the environmental situation in the regions.

The law establishes three types of environmental pollution, for which a fee is taken for negative impact:

• emissions of pollutants into the air;
• discharges of pollutants into drains;
• waste disposal activities.

You need to pay only for stationary objects (previously, the fee was calculated from mobile objects, for example, if the company had a vehicle on its balance sheet).

Form of declaration of payment for negative impact on the environment

An example of filling out a declaration of payment for a negative impact on the environment

Who pays for the negative impact on the environment in 2017

We will tell you who should pay for the negative impact on the environment.

Until 2017, all enterprises and individual entrepreneurs operating in the Russian Federation were obliged to pay the environmental pollution fee, even if a negative impact on the environment seemed impossible - a rented office, a small number and garbage collection was included in the lease agreement or was the responsibility of the owner of the premises. The negative factors included paper consumption, replacement of cartridges, lamps in the office, and others.

The Government of the Russian Federation, by its Resolution No. 255 of 03.03.2017, updated the rules on how to calculate and pay fees for negative environmental impact in 2017. The new procedure has been in effect since March 17, but it is taken into account from the reporting for 2016.

The new regulation provides for exemptions for companies to pay the fee.

Payments for the negative impact are made by all companies whose activities have a negative impact on the environment, as well as organizations that dispose of waste. You don't need to pay for office junk alone.

Under the new rules, the company enters into an agreement with a regional operator, who will pay for the garbage (clause 5 of Resolution No. 255). Operators are not yet available in all regions, but they are being replaced by special companies and entrepreneurs that deal with waste disposal.

Companies that operate facilities exclusively of category IV negative impact are also exempted from payments for environmental impact. Such objects must meet the criteria:

• emissions into the atmosphere no more than 10 tons per year;
• no radioactive substances;
• do not dump waste into the wastewater of the central sewerage system (clause 6 of Resolution No. 1029).

An object is categorized by Rosprirodnadzor when the company registers an asset. To find out the category, make a request to the department. If a company uses hazardous facilities and facilities of IV category, you have to pay for everything.

Criteria for assignment to objects of I, II, III and IV categories for payment for negative impact on the environment

Terms of payment for negative impact on the environment in 2017

Companies are required to report once a year. So, the declaration of payment for 2017 must be submitted by March 10, 2018. And transfer the fee for the year no later than March 1 (for 2016 - before March 1, 2017, for 2017 - before March 1, 2018). The deadlines are established by paragraph 3 of Article 16.4 of Law No. 7-FZ.

At the same time, only medium and small companies make payments for negative impact once a year. The rest are required to pay quarterly on the 20th of the month following the reporting quarter.

The advance payment for each quarter is equal to 1/4 of the amount paid for the previous year.

Terms of payment for negative impact on the environment in 2017 (advance payments)

The negative impact fee is not a tax levy, therefore the rules for the transfer of calendar and holidays do not apply here. It's safer to report and transfer payments in advance. There is a penalty for late payment - in the amount of 1/300 of the key rate of the Central Bank for each missed day.

Once again, we note that small and medium enterprises are exempted from advance payments.

Calculation of fees for negative impact on the environment in 2017

As we determined earlier, starting in 2017, the payment for the negative impact on the environment must be calculated once a year, instead of quarterly payments.

The legal basis for the calculation is defined in Article 16.3 of the Federal Law of 10.01.2002 No. 7-FZ and the Decree of the Government of the Russian Federation of 13.09.2016 No. 913. This Decree cancels the coefficients and standards that were previously in force. Now they cannot be used in the calculation. For example, the coefficients of the state of air, soil and water resources have been canceled. And the mandatory inflation rate is not nominally used, but the rates approved by the government for 2016-2018 have already been indexed.

Resolution No. 913 introduced new indicators for the calculation:

• payment rates for negative impact on the environment;
• additional factor 2;
• incentive coefficients allowing to reduce the cost of payment by modernizing production and reducing the negative impact on nature.

We calculate payments for negative impact on the environment in three directions:

First, you need data for the calculation:

• the number of actual emissions and discharges for 2017 - data can be obtained from the engineering service at the enterprise in the form of a memo;
• standards and limits for each type - we take from the permits obtained in Rosprirodnadzor;
• rates of payment for pollutants (Decree No. 913).

Payment rates for negative impact on the environment 2017

Please note that the rates in the resolution are given in rubles per 1 tonne.

Formula for calculating fees for negative impact on the environment:

Pollutant Weight x Rate

If, according to the calculations, it turned out that the company exceeded the limit of emissions, discharges, or placed more waste in a year, we calculate the additional payment taking into account the increasing factor of 5.

Formula for calculating fees for negative impact on the environment, taking into account the multiplying coefficient:

Over-limit pollutant mass x Rate x 5

Companies operating in a special nature protection zone must use a multiplying factor of 2 in the calculation, regardless of compliance with the limit (letter of Rosprirodnadzor dated 16.12.2016 No. OD-06-01-31 / 25520 "On additional factor 2").

It is important to register in advance and then apply the approved standards and limits of pollutants in the calculation. The absence of these standards will lead to a 25-fold increase in fees.

Example of calculating payment for negative impact on the environment

Let's consider an example of calculating payments for negative impact on the environment based on the data of the enterprises of Teplomash OJSC:

• type of pollution: emissions into the air;
• Teplomash is located in a special natural zone (Caucasian Mineral Waters);
• registered 2 sources of atmospheric pollution (1- Chimney, 2- Candle).

List of pollutants:

Let's calculate the fee using the formula:

(0.235 x 93.5) + (0.437 x 138.8) + (0.125 x 1.6) + (0.050 x 108) + (0.278 x 5472968.7) \u003d 1,521,573.52 rubles.

Since it is a special resort area, we apply a multiplying factor of 2

1,521,523.52 x 2 \u003d 3,043 147.04 rubles.

How to get a refund or offset a fee for a negative environmental impact

Overpayment for negative environmental impact can be refunded or offset. Rosprirodnadzor explained how to do this in 2017 in a letter dated March 15, 2017 No. AS-06-02-36 / 5194. To do this, we send the following documents to the local department of Rosprirodnadzor:

• Application requesting a refund or offset;
• Supporting documents. If the overpayment has arisen due to an erroneous payment, then you will need copies of payments, and to return the accumulated overpayment, you will need a preliminary reconciliation of settlements with Rosprirodnadzor.

After the inspection, Rosprirodnadzor decides on the return of the overpayment. True, if you are a payer of advance payments, then first of all the overpayment will be credited for them, and only then the balance will be returned. In this case, you can get a refusal to reimburse the overpayment. In the letter, officials refer to Part 4 of Art. 1109 of the Civil Code of the Russian Federation "‘ Unjustified enrichment "- in this case, the company will have to prove the right to return and receive overpayment in court.

Application for joint reconciliation of calculations of payments for negative impact on the environment

The main reason the overpayment occurs is for upfront payments. Now the law does not have the ability to choose the method of calculating and adjusting them, so companies often have a significant overpayment.

A draft law on amendments to Article 16.4 of Federal Law No. 7-FZ is currently under consideration. It is expected to come into force in 2018. The amendments will help to minimize overpayment.

Organizations and individuals who use objects that negatively affect the environment in their work are obliged to transfer payments for environmental pollution to the budget (ZOK). Such objects are understood as buildings, structures and other sources emitting into the atmosphere or dumping waste into the aquatic environment.

Who should pay

It should be borne in mind that vehicles with exhaust gases are not related to such a payment. Organizations that have a vehicle with 1 on their balance sheet are exempt from payment for negative impact on the environment (Letter of the Ministry of Natural Resources No. 12-47 / 5413 of 03/10/2015).

The following organizations and entrepreneurs are obliged to pay for the AIA:

• air pollutants;
• polluting water resources;
• placing waste.

This payment is not provided for by the tax code, that is, it is not a tax, but everyone should list it, regardless of which taxation system the organization uses. This requirement is also applicable to foreign organizations, they are also obliged to transfer payments for environmental pollution.

Including it does not matter who owns the object that is the source of pollution. Even if an organization leases this object or received it for use free of charge, the one who actually uses it pays for the pollution.

Who shouldn't pay

Those organizations or entrepreneurs who carry out their activities only at facilities with hazard category IV do not have to pay for the AIA. Objects belong to the IV category of hazard:

• where stationary sources of emission are provided, while the total amount of emissions per year is not more than 10 tons;
• on which there is no release of radioactive substances;
• no discharges into sewers, ground and surface waters, on the ground.

If an organization has several facilities, but only a part of them belongs to the IV category of hazard, then the payment for pollution will have to be paid for all the enterprises, including the IV category.

Rosprirodnadzor controls the calculation and transfer of fees. Those organizations operating objects that have a negative impact on the environment of I-IV hazard categories are registered with Rosprirodnadzor. For this, an application is submitted for each object in the prescribed form (approved by the Ministry of Natural Resources of Russia No. 554 of 23.12.2015). This must be done no later than 6 months from the start of operation of such facilities.

For violation of the deadline for registering with the Rosprirodnadzor authorities, the organization faces a fine (Article 8.46 of the Administrative Code):

• 30,000 - 100,000 - per organization;
• 5,000 - 20,000 - per manager.

The registration of an object takes place no longer than 10 working days, after which a certificate of registration is sent to the address of the organization.

Payments for environmental pollution

Payment for negative impact on the environment includes the following types of payments:

• For atmospheric emissions. The obligation to transfer payments for emissions produced into the atmosphere does not depend on the activities of the enterprise. If there is a fact of emissions, then the obligation for enterprises arises;
• For discharges into ground and surface water bodies. Organizations and entrepreneurs who have wastewater make payments for discharges into water bodies;
• For waste disposal (Read also article ⇒). Even if the organization has entered into a garbage collection agreement, it is obliged to pay for the fact that as a result of its activities, production wastes were generated.

Where to submit the declaration

All enterprises and entrepreneurs obliged to pay for the AIA submit a declaration to Rosprirodnadzor at the location of the facility. Moreover, if there are several objects that are a source of pollution and they are located in different constituent entities of the Russian Federation, you need to report on each of them. For each object within the framework of one subject, it is necessary to report in one declaration with the division of objects by different municipalities.

Declaration submission deadline

The deadline for filing a declaration on payment for negative impact on the environment is submitted until March 10 of the next reporting year. If the deadline for filing the declaration comes on a weekend or holiday, then the deadline is postponed to the next working day.

That is, for 2017, the declaration must be submitted by March 12, 2018, since the deadline is March 10 - Saturday.

Method of submitting the declaration

The declaration can be submitted to Rosprirodnadzor both on paper (if the payment for the last year was no more than 25,000 rubles) and in electronic form.

An electronic signature is required to send the declaration via the Internet. If the declaration is submitted on paper, then this can be done: in person, through a representative or by mail. When sending the declaration by mail, the letter is drawn up with a list of attachments and a notification of receipt.

When submitting the declaration on paper, you will have to attach its electronic version on a flash drive or disk.

You can draw up a declaration using the Reporting Formation service on the Rosprirodnadzor website.

When submitting the declaration via the Internet, the paper version does not need to be duplicated.

Liability for failure to submit a declaration

If organizations or entrepreneurs do not submit the declaration, or do it out of time, then they face administrative liability with the following penalties (Article 8.5 of the Administrative Code):

• 3,000 - 6,000 rubles - for an official (for example, the head of an organization);
• 20,000 - 80,000 rubles - for the organization.

Payment term

Payment for the AIA must be made by March 1 of the year following the reporting period. That is, for 2017 it will be necessary to pay funds to the budget before March 1, 2018. Except for small businesses, all organizations are required to make advance payments. You must pay for each quarter by the 20th day of the next month. Thus, April 20, July 20 and October 20 are the deadlines for the transfer of advance payments by enterprises, respectively, for the 1st, 2nd and 3rd quarters.

Example of calculating an advance payment

The fee of LLC Continent for the AIA for 2015 amounted to 130,000 rubles. This means that advance payments in 2016 will be as follows:

For the 1st quarter - 32,500 rubles

For the 2nd quarter - 32,500 rubles

For the 3rd quarter - 32,500 rubles

When calculating the fee for 2016, OOO Continent received an amount equal to 145,000 rubles. This means that the organization will pay the final payment for the year in the following amount:

145,000 - 3 x 32,500 \u003d 47,500 rubles

The legislative framework

Answers to common questions

Question 1: Do I have to pay for the AIA if all our rubbish is only office waste?

Answer: First, it is worth making sure that the organization does not operate facilities of I-III hazard categories. If there are no such facilities, then there are no grounds for registering with Rosprirodnadzor, which means that there is no need to pay for pollution.

Question 2: Do companies that discharge substances into the central sewerage system have to pay a fee?

Answer: Until recently, such organizations were exempt from the obligation to pay for pollution. But from July 1, 2015, such organizations are required to pay a fee.

The negative impact on the environment must be controlled by the state in order to avoid environmental disasters. The impossibility of excluding the use of natural resources in general becomes the reason that the authorities are developing a scheme for collecting payments from natural-using facilities that harm the ecological situation within the territory of the state. One of the schemes to compensate for the negative impact is the fee for the IEE for 2018.

You can download the current form of the declaration for calculating the fee for the NVOS at.

Enterprises that have a negative impact on nature, in the state order, undertake to compensate it by paying certain amounts to the state budget. The calculation of the fee for the IEE for 2018 is carried out by using special rates, standards, coefficients, as well as certain limits that determine whether a given enterprise is a polluting company or not.

Such a fee, of course, cannot change the destructive impact on nature, but it has a supporting effect within the state to develop technologies to prevent negative impacts, as well as to neutralize the existing one.

How do they pay

The calculation of the payment for the negative impact is carried out for each type separately, and then the results are summarized. This makes it possible to display the total amount for the enterprise, which is paid to Rosprirodnadzor. It is worth noting that to pay for various categories of impacts, different BCC are used, with which one should be careful in order to avoid shortcomings, as well as incorrect crediting of payments made by an entrepreneurial object.

Payment is made in sum through a bank branch. Accordingly, as a result of the drawn up payment order, the entrepreneur receives a receipt in his hands, which he provides together with the NVOS report for 2018.

It is worth noting that the calculation of the fee for the negative impact is made on the basis of the results obtained for the previous year, and is carried out using advance payments, and at the end of the reporting period, a recalculation is made and the balance is paid. Advance payments are due quarterly, except for the last quarter of the year.

Advances are paid by the 20th day of the month that comes after the reporting quarter. The exception is the last annual quarter of the year, or rather the balance for the billing period, which must be entered before March 1 and the payment receipt must be attached to the settlement documents. In the previous year, it was the NVOS Calculation, which contained data not only on the industrial enterprise facility, but also a detailed calculation of the negative impact on the environment.

Who submits the calculation for the NVOS and pays the fee

NVOS are obliged to calculate and pay for those business facilities that negatively impact on nature, that is, those that have at their disposal hazardous business facilities. The calculation of the fee for the negative impact of 2018 must be carried out by industries that this year worked with atmospheric emissions, water emissions, and obtaining a variety of hazardous waste.

• Manufactures that can emit mercury vapors, ammonia, etc.
• Manufactures that use water for production processes and discharge it into the sewer or natural water bodies.
• Production, which, when registered with Rosprirodnadzor, was assigned a certain type of waste and a rate for it.

The calculation of the IEE in 2019 will be accompanied by the use of a new coefficient equal to 2, as well as the rates that the government has assigned per unit of emission of a certain type of waste.

See the innovations in the payment of NVOS in this video:

Reporting

Settlement for a negative VOS will be accompanied by the submission of a reporting document. If earlier it was called so - Calculation, then in 2016 it will be a Declaration, which contains data not only directly on the business facility, but also on the areas that it pollutes, as well as explanatory calculations for each type of emitted pollution. The new form will consist of several parts, and in general it will display the full payment amount. The 2018 NVOS Report Form will be submitted by March 1, along with receipts confirming the payment made.

So, the final day for payment and submission of the NVOS reports for 2018 is March 10, 2018. If the entrepreneur does not send the reports for consideration by this time or does not pay the required amount, then a lawsuit may arise.

The Rosprirodnadzor Administration for the Ulyanovsk Region informs you that in 2016 new rates of payment for negative environmental impact were established in accordance with the Decree of the Government of the Russian Federation of 13.09.2016 No. 913 "On rates of payment for negative impact on the environment and additional coefficients" ...

Payment for negative impact on the environment

1. On what basis to pay:

Payment for negative impact on the environment is provided for in Article 16. Federal Law of 10.01.2002 N 7-FZ "On Environmental Protection" (hereinafter - Law No. 7-FZ). Law No. 7-FZ establishes that the negative impact on the environment is paid.

On January 1, 2016, a new version of Article 16 of Law No. 7-FZ came into force (Articles 16.1 - 16.5).

2. How to pay:

The reporting perioda calendar year is recognized in relation to payment of fees for negative environmental impact. From 01.01.2016 quarterly payment calculations for the negative impact on the environment nature users do not represent.

No later than March 10, 2017 persons liable to pay represent to the Office of Rosprirodnadzor in the Ulyanovsk region declaration on payment for negative impact on the environment.(Currently, the declaration form has not yet been approved, additional information will be posted publicly on the Internet on the Rosprirodnadzor website).

From 01.01.2016 in accordance with Part 3 of Art. 16.4 of the Federal Law of 10.01.2002 N 7-FZ "On Environmental Protection" (hereinafter - Law N 7-FZ) pay, calculated based on the results of the reporting period in the manner prescribed by Art. 16.3 of the Law, taking into account the adjustment of its size entered no later than March 1 of the year following the reporting period. Persons obligated to pay, with the exception of small and medium-sized businesses, make quarterly advance payments (except for the fourth quarter) no later than the 20th day of the month following the last month of the corresponding quarter of the current reporting period, in the amount of one fourth of the amount of the fee for negative environmental impact paid for the previous year.

Thus, small and medium-sized businesses calculate and pay fees for 2016 by March 1, 2017.

When other payers make quarterly advance payments, it is necessary to pay attention to the fact that one fourth of the amount of payment for negative environmental impact from the amount paid for the previous year must be paid according to the budget classification codes (hereinafter referred to as the BCC) determined by the budget legislation of the Russian Federation.

When determining one fourth of the amount of payment for a negative impact on the environment, the amount of payment actually paid (not accrued) for the 1st - 4th quarters of 2015 is taken into account.

For late or incomplete payment of advance payments and fees for negative impact on the environment, penalties are charged.

At the end of the reporting year, by March 1, all payers calculate the fee for the negative impact on the environment in accordance with the procedure established by Art. 16.3 of Law N 7-FZ. In this case, the calculated amounts of the fee are paid taking into account the advance payments made and are indicated in the declaration of payment for the negative impact on the environment. During 2017, advance payments will be subject to payment of fees paid for 2016 and specified in the declaration on payments for negative impact on the environment.