The Cabinet of Ministers of Ukraine has postponed the introduction of a new waste classification system for taxation purposes for a second time, this time by one year. It was supposed to come into effect on January 1, 2026.
The text of the relevant resolution was published on the government website. It amends another resolution, No. 1102, “On Approval of the Waste Classification Procedure and the National Waste List.”
According to this initial document, for taxation purposes, the National List of Waste and the Procedure for Waste Classification were to be applied from January 1, 2025. However, in November 2024, the Cabinet of Ministers postponed the use of these documents for the calculation of the eco-tax for one year. Now we are seeing a second postponement.
Why was it necessary to postpone the deadline?
The Ministry of Economy, Environment, and Agriculture of Ukraine reports that this will allow for the completion of the preparation and adoption of amendments to the Tax Code, which will harmonize the classification of waste with tax rates. Thus, legislators are not keeping up with the relevant documents.
According to the ministry, this harmonization will ensure the correct calculation of the environmental tax on waste disposal, reduce the risk of abuse in determining the hazard class of waste, and maintain the stability of budget revenues.
Earlier, EcoPolitic reported that, according to experts, a “green” transition in Ukraine is impossible without the targeted use of the eco-tax.
