Business entity will have to pay 1.1 million UAH of penalties for violations during the fuel sale

State Tax Service of Ukraine draws the taxpayers’ attention to mandatory compliance with requirements of the Tax Code in terms of accounting, production and turnover of fuel or ethyl alcohol in excise warehouses.

Excisable product control department of Main Directorate of the STS in Sumy region, during the actual audit of business entity basing on submitted for verification documents and data from the Unified Register of Excise Invoices, established the purchase of fuel in 2020 in the total amount of 1.4 million liters reduced to a temperature of 15 °C (1422.1 cubic meters). This exceeds the maximum volumes of fuel production in the amount of 1000 cubic meters specified in Sub-paragraph 14.1.6 Paragraph 14.1 Article 14 of the Tax Code, which is a condition for registration of excise warehouse.

As follows, the absence of excise warehouse’ registration in the Electronic administration system for the sale of fuel and ethyl alcohol violated requirements of Sub-paragraph 230.1.2 Paragraph 230.1 Article 230 of the Tax Code.

Liability for violation of accounting rules, production and turnover of fuel or ethyl alcohol in excise warehouses is defined by Article 128 ¹ of the Tax Code.

Penalties totaling 1.1 million UAH will be applied to the business entity within terms specified by the current legislation according to audit results.

Communicate with the State Tax Service remotely using the “InfoTAX” service