Informative Notice
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Environmental tax for pollution caused by industrial wastewater discharges
Anyone who, as a result of their activities, pollutes the environment by discharging industrial wastewater is liable to an environmental tax. This water must be subject to wastewater operational monitoring.
Liable persons must submit to the Environment Agency, by 31 March of the current year at the latest, a Report on the wastewater operational monitoring for the previous year in electronic form. The liable person may also authorise an operational monitoring contractor to submit the electronic report to the Environment Agency.
Procedures
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Submission of quarterly environmental tax return
Based on the Report on the wastewater operational monitoring for the previous year, liable persons are required to draw up a quarterly return of the environmental tax for the discharge of industrial waste water by:
- no later than 25 April of the current year for the first quarter;
- no later than 25 July of the current year for the second quarter;
- no later than 25 October of the current year for the third quarter; and
- no later than 25 January of the preceding year for the fourth quarter.
Where and how to apply
The return is submitted via the (IS) E-TROD information system to the competent local financial authority using the form published on the website of the financial administration:
Electronic
E-procedures
Submission of quarterly environmental tax return