The Cabinet of Ministers of Ukraine has approved a "roadmap" that will determine the architecture of the national waste management system within the framework of Ukraine's integration with the EU – the National Waste Management Plan until 2033.
The adoption of the National Plan is an important component of the reform initiated with the adoption of the Framework Law "On Waste Management". In addition, the approval of the National Plan is one of the recommendations of the European Commission, which were set out in the Progress Report of Ukraine under the European Union Enlargement Package for 2023.
The document also includes the National Program for Reducing Biowaste Landfilling and the National Program for Preventing Waste Generation. It contains analytics on the current state of waste management in the country, forecast indicators and strategic directions for the development of the sector for 10 years, tools for implementing the goals set and monitoring their implementation.
Among the targets set in the National Plan:
- coverage of household waste management services for at least 85% of the country's population by 2033;
- increasing the level of preparation of household waste for reuse and recycling. The goal by 2025 is 10% of the mass of such waste with further increase in volumes;
- biowaste landfilling by 10% by 2030 and up to 15% by 2033. This includes, among other things, the installation of sorting lines at landfills to separate biodegradable waste;
- implementation of a system of separate collection of household waste in settlements – with an annual increase in population coverage by 10% starting from the second year of operation of local waste management plans;
- increasing the preparation for reuse, recycling and other recovery of non-hazardous materials to at least 70% by weight by 2033, etc.
The national plan also provides for an inventory of hazardous waste treatment facilities and the identification of those that should be brought into compliance with legal requirements or closed.
When the National Plan enters into force, each region must develop its own regional waste management plans within a year on its basis. Such plans will be developed for 10 years with updates every four years. The regional plans will provide for the creation of waste processing infrastructure, as well as the closure of facilities that do not meet environmental safety requirements. Based on the regional plans, communities will form local waste management plans.
The Ministry of Finance of Ukraine by draft order "On approval of amendments to the Procedure for charging fees for the performance of customs formalities by customs authorities outside the location of these authorities or outside the working hours established for them" (hereinafter – the draft order) plans to make changes to the Procedure for charging fees for the performance of customs formalities by customs authorities
The draft order was developed to bring the provisions of Order of the Ministry of Finance No. 862 of October 23, 2017 "On Approval of the Procedure for Charging Fees for the Performance of Customs Formalities by Customs Authorities Outside the Location of These Authorities or Outside the Working Hours Established for Them" into line with the provisions of Law No. 3926.
The draft order provides for amendments to the Procedure for charging fees for the performance of customs formalities by customs authorities outside the location of these authorities or outside the working hours established for them, in the following respects:
- supplementing with provisions on the procedure for collecting fees in the event of the need for a customs official to perform customs control forms determined using the risk management system outside the location of the customs authority and during its working hours;
- exclusion of concept of “authorized person”;
- rewording the concept of "declarant";
- generalization of the wording regarding cases where payment is not made;
- setting out in a new edition the form of the Application for the performance of customs formalities by customs authorities outside the location of these authorities or outside the working hours established for them.
The Cabinet of Ministers of Ukraine adopted a resolution that determines the procedure for maintaining the Unified Register of storage locations for ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco raw materials, tobacco products, and liquids used in electronic cigarettes.
Registration of storage locations in the Unified Register is critically important for the legal activities of enterprises in the sphere of circulation of excisable goods in Ukraine. This will contribute to increasing the transparency of the circulation of such goods and ensure control over their storage on the territory of Ukraine.
The register will contain information about:
- business entities (name, EDRPOU code, address);
- location of storage areas;
- individual storage location number;
- license numbers for the production and circulation of excisable goods;
- dates of inclusion and exclusion of storage locations from the Register.
Changes or exclusion of storage locations from the Register are made based on the results of consideration of applications or on the basis of court decisions, as well as on the basis of information from the Unified Register of Licensees in the event of termination or expiration of the license for the right to conduct the relevant type of economic activity.
The taxpayer is provided with extracts from the Register, including in electronic form, within one day, free of charge.
The Register of storage locations will begin operating 60 days after the date of entry into force of this resolution.
The Ministry of Finance of Ukraine has published a draft order “On Amendments to Certain Regulatory and Legal Acts of the Ministry of Finance of Ukraine” (hereinafter – the draft order).
The draft order was developed to bring it into line with the requirements of the legislation:
- The Procedure for conducting counter-checks by customs authorities during documentary on-site inspections of compliance with the requirements of the legislation of Ukraine on customs matters, approved by Order of the Ministry of Finance No. 1088 of November 25, 2015, and
- The Procedure for processing by customs authorities the results of documentary checks of compliance with the requirements of the legislation of Ukraine on the issue of customs affairs, approved by Order of the Ministry of Finance No. 658 of December 10, 2021.
The changes provide, in particular:
- implementation of post-customs control, in particular, by conducting documentary audit of compliance with the requirements of the legislation of Ukraine on customs matters, including the timeliness, reliability, completeness of the calculation and payment of customs payments (part two of Article 3441 of the Tax Code);
- possibility of electronic correspondence by customs authorities with participants in relations regulated by the legislation of Ukraine on customs matters (part six of Article 3441 of the Tax Code);
- other deadlines for sending acts (certificates) of documentary audits to taxpayers, sending objections to them, their consideration, etc. (Article 354 of the Tax Code);
- ensuring the establishment of a unified procedure for the customs authorities to register the results of documentary checks of compliance with the requirements of the legislation of Ukraine on customs matters, including the forms of acts drawn up by officials of customs authorities in the event of failure to fulfill their duties by the head of the enterprise being inspected or a person authorized by them and in the event of the absence of the enterprise at its location (Article 354 of the Tax Code);
- exclusion of provisions according to which:
- the right to conduct a documentary audit or counter-verification was granted by a certificate for its conduct, which duplicated the provisions of the order of the customs authority regarding the legislative grounds for conducting such an audit or verification;
- the customs authority had the right to draw up an act of refusal to sign the certificate of the right to conduct an audit (counter-verification) and make a corresponding record of its review.
The Constitutional Court of Ukraine adopted Decision No. 3-р(II)/2025 in case No. 3-14/2024(28/24), which declared certain provisions of the Tax Code of Ukraine unconstitutional in fact due to the immediate entry into force of the contested provision of the Code, the absence of the necessary transition period and a comprehensive legal mechanism for enforcement.
Accordingly, the constitutional obligation to pay taxes cannot be fulfilled simultaneously with a change in the elements of the tax, since the payment of taxes is preceded by a rather complex and multi-stage process that requires some time to adapt to the new rules.
