The State Tax Service of Ukraine announced on 12 August 2026 the introduction of a revised declaration form for the ecological tax, effective for the third and fourth quarters of the current fiscal year. This reform, enacted through Order No. 246 of the Ministry of Finance and the State Tax Service, aims to modernize the taxation of environmental impacts, improve the accuracy of emissions reporting, and align national practices with European Union environmental standards under the Association Agreement. The new form replaces the previous version used for Q3 and Q4 2025 and earlier periods, introducing expanded fields for reporting specific pollutant categories, real-time monitoring data from certified emissions sensors, and comprehensive information on waste management practices. Taxpayers engaged in industrial production, energy generation, and import of environmentally sensitive goods are required to transition to the updated declaration format beginning with the Q3 2026 reporting cycle. The Service provided a detailed comparison table highlighting the new versus old fields, along with a step-by-step filling guide and a series of webinars scheduled for late August to assist taxpayers in adapting to the changes. Non-compliance with the new form requirement after the transition date may result in the rejection of the declaration, potential fines, and the accumulation of untaxed liabilities. The initiative reflects the government’s broader commitment to green taxation and environmental accountability.
Key Takeaways
- Mandatory Form Transition for Q3 and Q4: All taxpayers liable for the ecological tax must submit declarations using the revised form starting with the third quarter of 2026, with the previous form no longer accepted after the specified transition date.
- Enhanced Reporting Parameters: The updated declaration introduces new reporting fields for specific pollutant emissions, real-time sensor data integration, and detailed waste management documentation, reflecting stricter environmental oversight.
- Supportive Transition Resources: The Tax Service has published comparative tables, official filling guidelines, and a schedule of instructional webinars to facilitate taxpayer adaptation and reduce the risk of filing errors.
Disclaimer:This article is compiled and summarized based on publicly available information and is for general information and academic exchange purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. For tax planning, please consult a qualified professional tax advisor or legal counsel.
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