By April 15, 2025, businesses must pay the environmental fee and submit reports for both 2023 and 2024
Starting in 2024, the procedure for calculating and paying the environmental fee has changed. Now, manufacturers and importers who do not recycle certain waste and packaging must pay the fee for both 2024 and 2023 simultaneously.
Who Needs to Pay?
The environmental fee applies to companies if the following three conditions are met:
- The goods and packaging are produced or imported for sale in Russia.
- They are included in the list approved by Russian Government Order No. 3721-r of 31.12.2020 and Decree No. 2414 of 29.12.2023.
- The recycling target has not been met.
If the products are not included in this list, no payment is required.
When to Pay?
By April 15, 2025 – the environmental fee for both 2023 and 2024 must be paid.
Additionally, starting September 1, 2024, a new payment procedure applies to certain importers: the environmental fee will be calculated and paid at the time of import. The list of affected goods and packaging is specified in Russian Government Decree No. 750 of 01.06.2024.
What Reports Are Required?
By April 15, 2025, companies must submit:
For 2023:
- Report on compliance with recycling targets.
- Calculation of the environmental fee.
For 2024:
- Report on the mass of goods and packaging.
- Report on independent recycling activities.
- Calculation of the environmental fee.
Fines for Late Payments
- Late payment of eco fees – fines starting from RUB 500,000
- Missing reporting deadlines – fines up to RUB 150,000 per form
- Incorrect information – fines starting from RUB 250,000
What Should You Do?
We recommend checking in advance whether your products fall under the environmental fee requirements.
KBK Accounting is ready to assist with reporting, payment calculations, and clarifying new regulations. Contact us, and we’ll take care of everything for you!