Water tax 2021: who must pay and according to what rules

Water tax is a specific tax levy that goes to the federal budget. Let's figure it out: who is the payer of this tax levy, which is not often encountered in the practice of an accountant, what are the water tax rates for 2021, what tax reporting is provided in this area.

A separate chapter 25.2 of the Tax Code of the Russian Federation is devoted to the rules for calculating water tax. Taxation of the use of water objects is rare in the work of an accountant. We will try to talk about the features of this fiscal payment.

Features of water tax

Water tax is of a federal nature, therefore tax rates of water tax are established exclusively by the Tax Code of the Russian Federation. For water tax, the rates in 2021 are determined by Article 333.12 of the Tax Code of the Russian Federation.

Traditionally, for 2021, water tax rates are set depending on the type of use of water resources by an enterprise or individual entrepreneur (see the corresponding table below).

This article is presented in such a format that allows you to understand in the future what the dynamics of contributions to the water tax budget will be.

For example, water tax rates for 2021 must, in certain cases, be multiplied by a factor of 1.75:

• with excess water intake;
• lack of measuring instruments;
• extraction of water for sale.

Payers and object of taxation

Water tax payers are individuals and legal entities that carry out licensed use of water facilities and sources. Persons who carry out such activities on the basis of water use agreements or provision of facilities for use are excluded from the number of taxpayers.

The following types of water use are subject to taxation:

• water intake from water bodies;
• use of the water area, with the exception of timber rafting;
• use of water bodies for hydropower (without water abstraction);
• floating wood in rafts and bags.

The main payers of the fiscal fee are the persons collecting water. Let us consider further in more detail how such payers calculate and pay tax payments.

Rates for 2021

As noted, the size of water tax rates directly depends on the purposes of water use. For example, the water tax rate for water supply to the population (residential buildings):

• from 01.01.2017 to 31.12.2017 was 107 rubles per 1000 cubic meters. m of water resources;
• from 01/01/2018 to 12/31/2018 – is 122 rubles per 1000 cubic meters. m.

Water intake

When taking water within the limits of standards from surface and underground water bodies, the tax rate of water tax in 2018 is:

<*> Tax rates for water withdrawal from surface water bodies for technological needs within established limits, in relation to taxpayers operating thermal power and nuclear power facilities using a direct-flow water supply scheme, for the period from January 1 to December 31, 2005 inclusive coefficient 0.85 (Article 2 of the Federal Law of July 28, 2004 N 83-FZ).

Separate water tax rates are established for seawater abstraction within the framework of the following standards:

Water area

When using a certain surface water area, the water tax rate for 2021 is as follows:

In the case of using surface sea waters, tax rates for water tax are set as follows:

Hydropower and wood alloy

A separate percentage rate of water tax is established for such specific industries as:

• hydropower (RUB per 1000 kW/h);
• tree reference (1000 cubic meters of alloy for every 100 km).

Payment deadlines

The tax payment is transferred quarterly, no later than the 20th day of the month following the billing quarter (clause 2 of Article 333.14 of the Tax Code of the Russian Federation). If the payment day falls on a non-working holiday or weekend, the payment deadline is postponed to the next working day. So, for example, for the 3rd quarter of 2021, tax payment must be made no later than October 22, since October 20 is a Saturday.

The fiscal tax is paid at the location of the taxable object. When transferring, you must indicate KBK 18210703000011000110 in the payment documents.

Increasing and additional coefficients for calculating water tax

Indexation coefficient (Clause 1.1, Article 333.12 of the Tax Code of the Russian Federation)

Coefficient for calculating water intake in excess of established quarterly (annual) water use limits or in the absence of approved quarterly limits (clause 2 of Article 333.12 of the Tax Code of the Russian Federation)

Coefficient for taxpayers who do not have measuring instruments (technical systems and devices with measuring functions) to measure the amount of water resources taken (withdrawn) from a water body (clause 4 of Article 333.12 of the Tax Code of the Russian Federation)

Coefficient for the extraction of groundwater (with the exception of industrial, mineral, and thermal waters) for the purpose of their sale after processing, preparation, processing and (or) packaging (clause 5 of Article 333.12 of the Tax Code of the Russian Federation)

Read also

29.12.2017

Odds applied to bets

Since 2015, all base rates (except for those related to water supply to the population) have been subject to a mandatory increasing coefficient for all tax payers, the value of which is set at a certain value for each year from 2015–2025. For 2021 it is 2.01.

The values ​​of the coefficients relating to each year included in the period 2015–2025 are given in this material.

For rates for water supply to the population, coefficients are not used, but for the period 2015–2025 a systematic annual increase in their specific ruble values ​​is provided. For 2021, the rate is 141 rubles. for 1 thousand cubic meters m of collected water.

From 2026, for all types of water intake (including water supply to the population), a unified approach will apply to the annual adjustment of the rate. The coefficient applied to it will become a calculated one, depending on changes in the level of consumer prices.

In addition to the coefficient described above, it may be necessary to use several more coefficients applied to the bet when:

• the limit for water withdrawal from the facility has been exceeded - it is equal to 5 and refers to the rate applicable to the volume of excess;
• there are no means to measure the volume of water taken - it is equal to 1.1;
• the extracted water is resold - it is equal to 10.

Application of the last 3 coefficients does not cancel the mandatory annual coefficient. That is, when determining the final value of the bet, all coefficients that need to be applied will have to be multiplied.

To learn how such a calculation is implemented in a specific situation, read the article “An example of calculating a water tax (calculation procedure, timing).”

Example 1. Calculation of water supply when drawing water from underground water bodies (Neva) within the limit

A licensed organization collects water for production needs. The well is located in the Neva basin. Measuring instruments for water intake purposes are available. Let’s say that the water use limit (for the quarter) is 32 thousand rubles, and the organization for the second quarter made a withdrawal within the established limit.

Based on the given data, the VN payable is calculated as follows: 32,000 * 348 rubles. / 1000 cu. m. * 2.01 = 22,383.36 rub.

The following indicators were used in the calculation: 348 rubles. (rate for water intake from the Neva), 2.01 (adjustment multiplier for 2021), volume (32 thousand rubles).

It turns out, for 2 quarts. 2021 you need to pay VN in the amount of RUB 22,383.36. The organization's accounting displays the corresponding transactions using standard transactions: DT 20 KT 68 (accrual of VN), and then - DT 68 KT 51 (transfer of VN to the budget).

KBK in 2021

The correct BCC indicated by the taxpayer in the reporting directs the payment to its destination. Specifying an incorrect or outdated code may result in the payment being stuck in the category of unknown receipts. The BCC values ​​for water tax for 2021 are shown in the table:

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website. right now through the form (below), and one of our lawyers will call you back to provide a free consultation.

Submission of reporting on VN: the form has not changed

The VN declaration form (KND 1151072) and the procedure for filling it out were introduced by Order of the Federal Tax Service of the Russian Federation No. 29n dated March 3, 2005. No changes or additions have been made to it, therefore it should be submitted in 2021. The declaration form consists of a title page and two sections, which are filled out depending on the specific types of water use.

According to the general filing rules, form KND 1151072 can be filled out on paper or electronically. When filling out manually, use a black or blue ballpoint pen. Each cell contains one letter, number, comma, period, or other value. The VN amount is written as an integer in rubles.

More detailed requirements for registration and completion of KND 1151072 are set out in Appendix 2 to Order of the Federal Tax Service No. 29n. The latest changes made to this procedure for filling out the declaration are dated February 12, 2007. They also apply in 2021. Amendments are allowed according to the rules described in this application. It is not permitted to correct errors using corrective or other identical means.