Regulation on the form, content and manner of submitting a tax return for greenhouse gas emissions tax, the manner of exercising the right to a tax credit and the form, content and manner of keeping records of financial resources invested in measures to reduce carbon dioxide equivalent (CО₂Eq) emissions.

This Regulation prescribes the form, content and method of submitting a tax return for the determination and payment of the tax on greenhouse gas emissions, the method of exercising the right to a tax credit, as well as the form, content and method of keeping records of financial resources invested in measures to reduce carbon dioxide equivalent (CO₂eq) emissions. A tax return for the determination and payment of the tax on greenhouse gas emissions shall be submitted on Form PP EGESB – Tax return for the calculation of the tax on greenhouse gas emissions. In the tax return, emission quantities are expressed in tons of carbon dioxide, or tons of carbon dioxide equivalent (CO₂eq), with two decimal places.
The Annex is also part of this text (designated form models and administrative sheets).