The Ukrainian government has amended Resolution No. 1102 dated October 20, 2023, postponing the application of the new National Waste List and the Waste Classification Procedure for Taxation Purposes until January 1, 2027, ProAgro Group reports.

According to the Ministry of Economy, the postponement will allow sufficient time to finalize and adopt amendments to the Tax Code, ensuring alignment between waste classification categories and applicable tax rates. This will enable correct calculation of the environmental tax for waste disposal, reduce the risk of abuse in determining waste hazard classes, and maintain stability of budget revenues.

The decision will also support proper implementation of the waste management reform, create conditions for reducing waste accumulation, promote treatment and recycling, and mitigate the negative environmental impact of waste, taking into account the interests of businesses, the state, and local communities.

The environmental tax is a nationwide mandatory levy imposed on actual volumes of atmospheric emissions, discharges of pollutants into water bodies, waste disposal, temporary storage of radioactive waste by producers, and the generation of radioactive waste.