Manufacturers and importers who do not dispose of certain product waste and packaging must pay the annual environmental fee and file special reports. Reporting must be submitted by March 31, 2023, the deadline for payment of the environmental fee for 2022 is April 14, 2023. Failure to submit reports on time can lead to fines of up to RUB 150,000 (EUR 1,800) for each form, failure to pay the environmental fee in due time – to a fine of RUB 500,000 (EUR 6,000) and more.
What is the environmental fee
The environmental fee is a mandatory non-tax payment payable by manufacturers and importers of certain types of goods (packaging) that must be disposed of / recycled if the manufacturers and importers do not recycle these goods (packaging) or do not meet the certain recycling limits.
The list of goods and packaging for which the environmental fee is payable was approved by Government Decree No. 3721-р of 31 December 2020. If the goods or packaging are not on the list, it is not necessary to pay the environmental fee. Manufacturers and importers are responsible for recycling the packaging from the list, in which they pack the goods, even if the goods themselves are not on the list.
The following companies do not pay the environmental fee:
- manufacturers and importers if they dispose of their own product waste according to regulations;
- exporters of goods and packaging;
- manufacturers of packaging who sell it as a finished product so that other manufacturers pack their own products in it;
- producers and importers of packaging that is later used for their own needs.
Payment of the environmental fee
The general deadline for paying the environmental fee is by April 15 of the year following the reporting year (clause 2 of the Government Decree of 08 October 2015 No. 1073). The fee for the year 2022 must be paid by April 14, 2023.
Important: when the last day of the deadline falls on a weekend, the environmental levy must be paid in advance. The general order about postponement established by Article 193 of the Civil Code of the Russian Federation does not apply in this case.
Producers transfer the environmental fee to the territorial department of Rosprirodnadzor (special state body responsible for the supervision of natural resources). Importers send the payment to the central office of Rosprirodnadzor.
Reporting
If the goods and packaging are not included into the on the list approved by Government Decree No. 3721-r of 31 December 2020, you do not have to file an environmental report. If the goods or packaging are on the list, at least three reports must be filed:
- declaration of the amount of finished goods and packaging released into commercial trade in Russia;
- a report on the fulfillment of the recycling limits from the use of goods;
- calculation on the environmental fee.
The declaration of the amount of finished goods and packaging released into commercial trade indicates how many products or packaging a company sold or imported last year. The deadline for reporting is no later than April 1 of the following year (31 March 2023 for the reporting 2022).
In the report on the fulfillment of recycling limits indicate how much goods and packaging a company disposed of / recycled itself or with the help of intermediaries. The deadline for reporting is April 1 of the year following the reporting year (31 March 2023 for the reporting 2022).
In the calculation of the environmental fee reflect mandatory payment to the budget from the difference between the standards and the utilized amount. The absolute value of the normative is considered on the shipments of the year before last. The deadline for reporting is April 15 of the year following the reporting year (14 April 2023 for the reporting 2022).
Penalties
Failure to pay the environmental fee (or pay it in time), errors, and inaccurate data in your reporting forms can be punished by substantial fines. Detailed information on fines is given in the table below:
| Violation | Penalty for companies, RUB | Penalty for the company officials, RUB | Reference to Code of the Russian Federation on Administrative Offenses |
| Environmental fee not paid or not paid on time | Three times the amount of the fee for each group of goods and packaging with a minimum fee of RUB 500,000 (EUR 6,000). | RUB 5,000 to RUB 7,000 (EUR 60 to EUR 90) | Art. 8.41.1 |
| Report on fulfillment of recycling limits: | |||
| – Not submitted on time; | RUB 70,000 to RUB 150,000 (EUR 900 to EUR 1,800) | RUB 3,000 to RUB 6,000 (EUR 40 to EUR 75) | clause 1 Art. 8.5.1 |
| – incompletely submitted, with mistakes or inadequate information | Two times the amount of the environmental fee for each group of goods and packaging, but not less than RUB 250,000 (EUR 3,000) | RUB 3,000 to RUB 6,000 (EUR 40 to EUR 75) | clause 2 Art. 8.5.1 |
| Declaration of the quantity of finished goods and packaging released into commercial trade: | |||
| – Not submitted on time; | RUB 70,000 to RUB 150,000 (EUR 900 to EUR 1,800) | RUB 3,000 to RUB 6,000 (EUR 40 to EUR 75) | clause 1 Art. 8.5.1 |
| – incompletely submitted, with mistakes or inadequate information | Two times the amount of the environmental fee for each group of goods and packaging, but not less than RUB 250,000 (EUR 3,000) | RUB 3,000 to RUB 6,000 (EUR 40 to EUR 75) | clause 2 Art. 8.5.1 |
| Calculation of environmental fee was submitted with delays, errors or inaccurate information | RUB 20,000 to RUB 80,000 (EUR 250 to EUR 1,000) | RUB 3,000 to RUB 6,000 (EUR 40 to EUR 75) | Art. 8.5*
*There are no separate penalties for late, incorrect and inaccurate information in the calculation of the environmental fee. Rosprirodnadzor and its territorial bodies can use Art. 8.5 on concealment or distortion of environmental information |
Our recommendations
Due to the significant amount of penalties for the violations related to the environmental fee and reporting, we strongly recommend that you verify whether your company is required to file environmental reports and pay the environmental fee. We would be happy to offer our many years of expertise and assist you with verifying said data, as well as with preparing and filing all required reports.