The Central Interregional Administration of the Tax Service for Working with Large Taxpayers provided an explanation regarding the environmental tax for emissions by generators, which by definition are not stationary sources of pollution.
It is noted that Clause 240.1 of Article 240 of the Tax Code defines that environmental tax payers are business entities, legal entities that do not conduct economic (entrepreneurial) activities, budgetary institutions, public and other enterprises, institutions and organizations, permanent representations of non-residents, including those who perform agency (representative) functions in relation to such non-residents or their founders, during the conduct of their activities on the territory of Ukraine and within its continental shelf and exclusive (marine) economic zone, emissions of pollutants into the atmosphere by stationary sources of pollution are carried out, in particular .
A stationary source of pollution is an enterprise, workshop, unit, installation or other immovable object that keeps its spatial coordinates for a certain time and emits pollutants into the atmosphere and/or discharges pollutants into water bodies.
Law of Ukraine of December 13, 2022 No. 2836-XI "On Amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the promotion of the restoration of the energy infrastructure of Ukraine" temporarily, for the period of martial law on the territory of Ukraine and within 30 days from the date of its termination or cancellation, for the purposes of applying Chapter VIII (Environmental Tax) of the Code, on the determination of stationary sources of pollution (within the meaning of subsection 14.1.230 of Clause 14.1 of Article 230 of the Code) electric generator installations classified under code 8502 according to the UCT of the ZED are excluded.
Thus, the business entity does not incur environmental tax obligations for emissions from power generators classified under code 8502 according to the UCT of the Economic and Monetary Union.
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