On 01 October 2025, Law of Ukraine No. 4536-IX “On Amendments to the Tax Code of Ukraine in Connection with the Adoption of the Law of Ukraine ”On Integrated Prevention and Control of Industrial Pollution” comes into effect, which, in particular, was adopted to ensure proper administration by tax authorities of environmental tax and rent payments for the use of subsoil for the extraction of minerals and rent payments for the special use of water.
Among other things, this Law also provides for:
- from 01 January 2026, individual entrepreneurs and self-employed persons will again be required to submit reports on a quarterly basis (within 40 days after the end of the quarter);
- the cash basis method with VAT for energy and utility companies has been extended until 01 January 2028;
- for the period until Ukraine becomes a full member of the EU, transactions involving the free transfer of engineering infrastructure facilities of land reclamation systems are exempt from VAT, etc.
The Law was implemented after the Law of Ukraine No. 3855-IX “On Integrated Prevention and Control of Industrial Pollution” came into effect on 08 August 2025, replacing permits for emissions of pollutants into the atmosphere from stationary sources and permits for special water use and waste disposal with integrated environmental permits.
Therefore, it became necessary to supplement the Tax Code of Ukraine with provisions that would allow tax authorities to obtain data from Integrated environmental permits from the authorities that issue them.
It is important to note that an integrated environmental permit is a special document issued for certain types of activities that have a significant impact on the environment. It combines several permits into a single document.
We will closely monitor further developments in this area, in particular regarding the status of this Law and related Draft Laws and will report on this in future Legal News
![Law Firm Logo](https://sdm-partners.com/wp-content/uploads/2023/09/sdm-bot-logo.png"){kind=logo}