Environmental reporting is carried out in the first quarter and the following month of April. It is relevant for entrepreneurs, enterprises, nature users.
Since environmental education is quite dynamic, it is necessary to monitor the main changes so that environmental reporting is delivered on time (without violations). Let's analyze some features.
Important points
What are the deadlines for environmental reporting in the Russian Federation for entrepreneurs and commercial enterprises? There are several options for documents that they must fill out and submit to the supervisory authorities in a timely manner. In 2018, environmental reporting suggested about ten different species related to environmental management. The volume depends on the specifics of the enterprise. Information can be provided in a classic paper version, as well as in electronic form.
In the second case, environmental reporting is performed using the nature user module, which is available on the website of Rosprirodnadzor or on the Gosuslug portal.
Reporting by SMEs
How and when should documents be submitted? Reports to Rosprirodnadzor in the environmental field are described in the federal order of the Ministry of Natural Resources (2010). The report has a notification function. Information should be sent by representatives of medium and small businesses, which in the course of their activities generate waste that poses a danger to the environment. Similar organizations report on their use, disposal, placement, transfer to other business entities.
What is reflected in the documents
Environmental reporting forms are approved at the federal level. The document indicates the amount of waste, its code by classifier, type, hazard class. Mandatory is the attachment of copies of contracts for the transfer of hazardous substances, the license of the organization that accepts waste. In those cases when an individual entrepreneur or organization does not transport or bury (utilize) the waste, this must be noted in the report. A document is sent to the Technical Directorate of Rosprirodnadzor.
Air (2-TP)
Material is sent to the Rosprirodnadzor office in the form established by the order of the Federal State Statistics Service (2016). If there are stationary sources of emissions on the balance sheet, it is important to send information on air protection to the Federal State Statistics Service.
Vodkhoz (2-TP)
A similar report is also submitted in the form of Rosstat. It is defined for water users who consume about 50 cubic meters of water per day, taking into account the specifics of the organization. If an enterprise (organization) has treatment facilities, a special report is also submitted.
In particular, the functioning of water treatment facilities is noted. In the form of 4-OS IP indicates all activities that are carried out in order to prevent negative impact on the environment. A technical report is being sent to TU Rosstat.
2-TP Waste
If earlier this option was regulated by the order of Rosstat, then from 2017 this regulatory act has lost its relevance. In 2017, a new form of 2-TP Waste was approved. It is she who surrenders in the framework of environmental reporting by an individual entrepreneur or industrial enterprise.
Each region has a department unit. That is why they submit an environmental report to the territorial administration of Rosprirodnadzor, for example, for the Nizhny Novgorod region, the Rosprirodnadzor Department for the Volga Federal District is a similar body.
Important points
What should be included in the documents? We have already found out who submits environmental reporting. Now we dwell in more detail on the content of the documents. Information should be provided on the generation of production and MSW wastes, their disposal, processing, disposal, transportation. The units used are ton. The name of the waste, its hazard class, and code must be indicated. The report on the 2-TP Waste form is 4 Exel pages. As an exception, objects of hazard class IV are considered that have two categories at once:
- the annual volume of atmospheric emissions from stationary sources does not exceed 10 g (there are no radioactive substances that belong to hazard classes I and II);
- no discharge of pollutants into the environment and the drainage system;
- thermal power of steam, gas, or power equipment does not exceed 2 Gcal / hour;
- equipment is used for research purposes (experimental design bureaus, research institutes)
You can clarify information on the form and deadlines for submitting reports at the Department of Environmental Management and Environmental Protection. If enterprises that belong to an individual entrepreneur are located in different regions, a separate report on each object will be required.
Document Content
Indicate in the declaration the calculation of the amount of the fee that must be paid for emissions and storage of waste in a certain budget. You can clarify its size in the Department of Nature Management and Environmental Protection of the subject of the Russian Federation.
The procedure for submitting the Declaration is regulated by a decree of the Government of the Russian Federation. An obligatory element is the indication of the goods, their code (according to the established classification), as well as mass. The form is filled out and submitted to the technical specifications or to the central office (when importing goods), its consumers and importers provide it.
A similar obligation is established by the Decree of the Government of the Russian Federation. It is necessary to report for products included in the federal list of goods to be disposed of after operation (use). You can find such information on the packaging or on the description attached to the product.
In reporting, it is important to reflect the name, product code (in the HS of the EAEU), as well as its weight. It is mandatory to indicate the details of documents that confirm the fact of disposal, the amount of expenses for which payment of the environmental tax will be required.
Among the reports provided by TU Rosprirodnadzor by individual entrepreneurs and legal entities that work in the field of waste management, it is of interest to provide information on technological devices for waste disposal.
The following information must be reflected in the information:
- unit name;
- release date;
- manufacturer;
- destination;
- type of;
- capacity (tons per year);
- types of waste;
- Codes
- OKTMO;
- address of installed equipment;
- information about the company that operates it
If waste collection points are organized by an individual entrepreneur or legal entity, they must draw up a report in the form presented in Decree of Rosprirodnadzor No. 1520. The information must reflect the coordinates, address, name of the place, its parameters (capacity), destination, code and type of waste, as well as information about the operating organization.
Reporting and payment of environmental fees is carried out until April 15 this year. Manufacturers, importers of products to be disposed of after use are required to pay. A similar list was approved by the Government Decree at the legislative level in 2015. The procedure for calculating the amount of the fee is specified in the order of Rosprirodnadzor (2016).
Regional documents
Additional reporting is provided for SMEs who work in the field of the management of various wastes related to regional supervision.It is provided on paper in the regional office or in its inter-district departments.
Individual entrepreneurs and legal entities, as a result of which waste is generated, including MSW, must provide information to the regional waste cadastre by March 1 of the current year. The following documents act as the regulatory framework:
- Order of the Ministry of Ecology of the region.
- Resolution of the regional government.
Sanctions for serious violations
In case of violation of the deadlines or in the absence of reporting documentation developed penalties for violators. The state motivates the individual entrepreneur or legal entity “by the whip method” to timely and high-quality reporting. Executive authorities now have a lot of levers for influence:
- Art. 13.19 of the Administrative Offenses Code of the Russian Federation (any violation of the deadlines is considered a violation of the procedure for submitting statistical reports, threatens with fines to an official in the amount of 20 thousand rubles, a legal entity in the amount of 70 thousand rubles);
- Art. 8.5 Administrative Code of the Russian Federation (in case of distortion or intentional concealment of information, fines of the organization of up to 80 thousand rubles are assumed);
- Art. 8.2 Administrative Code of the Russian Federation (concerns the interests of SMEs, the functioning of which leads to the generation of hazardous waste, involves administrative suspension of work for up to 90 days or a fine of up to 250 thousand rubles);
- Art. 19.7 Administrative Code (punishment for legal entities up to 5 thousand rubles)
To summarize
Currently, penalties for violators who fail to submit reports on waste utilization on time, or do not provide the necessary information to Rosprirodnadzor at all, have been significantly tightened. If earlier individual entrepreneurs and legal entities managed to evade responsibility, now the situation has changed significantly.