We don't need an environmental permit, what should I enter for that question

Reporting 'no' to a permit question is the correct answer

If no environmental permit is applicable, you fill in the question about required environmental permits not simply "n.a.", but you give an explicit "no" with a brief reason. The VSME baseline module from EFRAG does not ask here about the possession of a permit as such, but about the environmental permit obligation of the activity. An undertaking that is subject to a notification obligation or follows general rules instead of a permit obligation therefore correctly has no permit — and that is a different answer than "not applicable", which is often read as "unanswered".

Indicate in the explanation field which regime does apply: a notification, general rules, or an exemption. This prevents a follow-up question from your customer. If you do not have formal confirmation of your regime — for example a notification receipt — you can leave that field empty and maintain "no, not subject to a permit requirement" without supporting documentation. However, keep the reason stored internally, as the same question appears in virtually every subsequent list, also in questionnaires that ask alongside environment also about the location in relation to protected natural areas question — often in the same section.

Where this follows from the VSME basic module

The baseline module of the VSME standard from EFRAG treats environmental permits as part of environmental indicators, separate from emissions and energy questions such as scope 1, 2 and 3 from the GHG Protocol. This concerns the permit status of the establishment or activity, not a qualitative assessment of environmental performance. A "no" is a fully valid answer within that module as long as it is consistent with the actual legislation applicable to the activity; the standard does not ask for proof of absence, only a correct representation of the situation.