Environmental fee for flat-rate taxpayers
The environmental fee, or charge for environmental protection and improvement, is one of the annual obligations that flat-rate taxpayers also have.
When is it filed?
The environmental fee application is submitted once a year, by 30 April for the current year.
The application is submitted on Form 1, electronically or to the competent authority.
How much is the environmental fee?
In the first year of operation the environmental fee charge is 0 dinars, but you must still submit the application.
From the following year the amount depends, among other things, on the activity you perform and its level of environmental impact.
For flat-rate taxpayers whose activities are classified in the category of minor negative impact, the annual obligation can be up to 5,000 dinars.
The exact amount of the obligation is determined by the competent authority.
How is it paid?
After the first established charge, you do not wait for a new decision every year to continue paying.
Until a new decision is issued you continue paying obligations according to the previously established charge. When you receive a new decision, you check the new amount and any difference.
This way there is no interruption in payment simply because the new annual decision has not yet been issued.
Most important to remember
1. First year of operation → charge of 0 dinars, but the application must still be submitted.
2. Every year → application by 30 April.
3. After the first charge → payment continues even while you wait for a new decision.
