Expert: How to pay the eco-tax to avoid a fine?

First, it is important to understand who is obliged to do this. The eco-tax must be paid by representatives of two categories of businesses. The first is importers. Participants in the experiment (according to RF Government Resolution No. 750 of 01.06.2024 "On conducting an experiment with respect to certain groups of goods, including goods in packaging") pay the eco-tax only when importing products. The rest – on a general basis based on the results of 2024-2025.

The second category is manufacturers. Based on the results of 2024, manufacturers of goods in packaging must pay. Based on the results of 2025, manufacturers of goods and packaging.

The following entities do not have to pay the eco-tax: exporters of products and packaging; manufacturers and importers working with state secrets and state defense orders; individual entrepreneurs and companies that are engaged in import and production and have met the recycling standard; businesses that produce and import raw materials, goods and packaging for their own use.

Now we can highlight the basic principles. Firstly, to pay the eco-tax, you need to fill out a separate payment order with the details of Rosprirodnadzor. Manufacturers transfer funds to the territorial office (at the place of business registration), importers – to the central office.

For failure to submit data, the fine for legal entities will be from 70 to 150 thousand rubles.

Secondly, the eco-fee rates for 2025 have increased by 15 percent compared to 2024. The amount is calculated in rubles per ton of goods. The result will differ for different groups of goods, since not all waste is processed in the same way. The eco-fee is calculated using the formula: ES = STES * MT * (NU – MOT), where ES is the eco-fee; STES is the eco-fee rate; MT is the mass of goods; NU is the recycling standard; MOT is the mass of waste from the use of goods and (or) secondary raw materials obtained from them, expressed in relative units and specified in the recycling certificates.

Thirdly, four types of reports must be submitted on the eco-tax. By April 15 of the year following the reporting year, a declaration on the quantity of manufactured products and packaging, a report on compliance with waste disposal standards and a calculation of the eco-tax amount (submitted by those who have not complied with the disposal standards) must be submitted to Rosprirodnadzor. The fourth type – a notification of independent disposal – is submitted only by importers of goods included in a special list and imported from outside the EAEU, before the date of entry of the products into the Russian market.

For failure to submit data, the fine for legal entities will be from 70 to 150 thousand rubles, for individual entrepreneurs – from 50 to 70 thousand. For failure to pay the eco-tax, a fine of three times its amount awaits, but not less than 500 thousand for companies and not less than 250 thousand for individual entrepreneurs.