Information regarding the comparison of indicators of fuel turnover and residues, as well as turnover of ethyl alcohol
On the 30th of September 2020, the test mode of automatic comparison of indicators of turnover volumes and fuel residues, as well as turnover of ethyl alcohol was completed.
According to Resolution of the Cabinet of Ministers of Ukraine as of 12.08.2020 № 715 “On approval of Procedure for automatic comparison of fuel turnover and residues, as well as turnover of ethyl alcohol by the State Tax Service”, the tax authorities will use the comparison results during audits carried out according to the Law.
Comparison is aimed at ensuring the verification of completeness of declaring and payment of excise tax by taxpayers from the volume of fuel or ethyl alcohol imported to the customs territory of Ukraine, as well as produced and sold across the customs territory of Ukraine.
It is a question of revealing for the reporting calendar month of existing discrepancies between indicators from system of electronic administration on the sale of fuel and ethyl alcohol and the Unified state register of flowmeters–counters and level gauges–counters of fuel level / the Unified state register of flowmeters–counters of produced volume of ethyl alcohol.
Comparison is carried out according to the indicators as of the 1st day of month following the reporting month and is carried out starting from the 16th day of each month following the reporting month. Example –- starting from October 16, 2020 for September 2020.
In case of discrepancies, payers may draw up and register the following documents necessary to eliminate the discrepancies in:
System of Electronic Administration on the Sale of Fuel and Ethyl Alcohol (SEA SFEA) – excise invoices and / or adjustment calculations, applications for replenishment of fuel or ethyl alcohol residues provided for in Articles 231 and 232 of the Code;
Unified state register of flowmeters–counters and level gauges–counters of fuel level in the tank / Unified state register of flowmeters–counters of produced volume of ethyl alcohol – electronic documents for filling in the registers formed and sent by the managers of excise warehouses at each location of excise warehouse (corrective electronic documents).
Results of automatic comparison can be obtained by the excise tax payer by sending a notification on the comparison results of fuel turnover and residues, volume and turnover of ethyl alcohol form J / F 1305801 through the information and telecommunication system “Electronic Cabinet” to receive in electronic form.
