: Their total environmental expenditures or annual payments for negative environmental impact (NVOV) exceed 100,000 rubles (excluding VAT).
Reporting is required for legal entities and individual entrepreneurs (IPs) who meet any of the following criteria: forma 4 os 2017 blank skachat
: They own fixed assets for environmental protection or perform environmental activities (either directly or via third-party services). : Their total environmental expenditures or annual payments
The (Форма 4-ОС) is a mandatory annual statistical report in Russia used to collect data on current environmental protection expenditures and ecological payments. While the 2017 version was specifically governed by Rosstat Order No. 545 (dated August 24, 2017), please note that this specific version is now outdated and has been replaced by newer regulations, such as Order No. 346 for reporting starting in 2025. Who Must File Form 4-OS? While the 2017 version was specifically governed by
: They have facilities that negatively impact the atmosphere, water, or land. Reporting Details & Deadlines