Ministry of Finance of Ukraine Publishes Revised Draft Amendments to the Environmental Tax Return Form

The State Tax Service of Ukraine has published on its official website a revised draft order of the Ministry of Finance of Ukraine proposing amendments to the Environmental Tax Return form.

The draft aims to align the current tax return form, approved by Ministry of Finance Order No. 715 dated August 17, 2015, with the latest changes in tax legislation. In particular, it reflects the provisions introduced by Laws of Ukraine No. 4536-IX dated July 16, 2025, and No. 4577-IX dated August 21, 2025. Additionally, the amendments are intended to improve the quality of information available for environmental tax administration, particularly regarding permitting documents and integrated environmental permits.

Key Proposed Changes

The draft introduces the following principal amendments:

Optimization of Information Included in the Tax ReturnIt is proposed to remove the field requiring the KATOTTG code corresponding to the taxpayer’s registration location (i.e., the location of the competent tax authority). Since this information is not used in the administration of environmental tax, it is considered redundant.

Expansion of Information Required in the Appendices

Appendices 1–6 to the Environmental Tax Return are proposed to be supplemented with information regarding permits and integrated environmental permits. Specifically, taxpayers would be required to disclose:

• the name of the authority that issued the permit;
• the permit number and date of issuance;
• and the validity period of the permit.

This additional information will enable tax authorities to obtain a more comprehensive understanding of business activities that impact the environment and to administer environmental tax more effectively.

The proposed amendments are both technical and practical in nature. On the one hand, the tax return form is simplified through the removal of unnecessary fields. On the other hand, the supervisory and compliance functions of the tax authorities are strengthened through enhanced disclosure requirements relating to environmental permits.