2.9 million UAH of financial sanctions were additionally accrued as a result of audit of one network of gas stations

State Tax Service of Ukraine constantly analyzes information available in its information databases regarding economic activities of business entities whose activities are related to the retail sale of fuel. Particular attention is paid to accounting of the fuel balances in excise warehouses.

STS’s specialists conducted analysis of information contained in the ITS “Tax block”, the Unified state register of flowmeters-counters and counters-meters of the fuel level in a tank, certificates of manager of the fuel excise warehouse, fuel excise warehouses of, fuel tanks located in them, flowmeters-counters and counters-meters, certificates on the final accounting data for volume of turnover (receipt / release) and fuel balances in the excise fuel warehouse, etc.

Analysis results showed inconsistency between reported data of flowmeters-counters and counters-meters of one network of gas stations with data from the Unified register of excise invoices, which testify to the movement of fuel. In particular, there is a shortage of fuel, which, in turn, may indicate its release without the use of registrars of settlement operations.

Territorial division of the Tax audit organized and conducted actual audit of this network of gas stations, which established:

settlement operations through the registrar of settlement operations using the programming mode for excisable products without displaying commodity subcategory code in settlement documents according to Ukrainian classification of the FEA products;

sale of fuel without the use of registrar of settlement operations based on the comparing results of registered excise invoices with data of flowmeters-counters, which established fuel shortage.

In total, actual audit resulted in accrual of financial sanctions totaling 2.9 million UAH to the business entity, which currently have already been paid to the budget in full amount.

In case of establishing cases of the fuel sale at gas stations  in violation of requirements of Ukrainian legislation, please immediately inform the State Tax Service of Ukraine to take control and verification measures.

For comprehensive and high-quality consideration of appeals, please indicate, if possible: address of the business entity, its name (title); provide supporting documents (if any) or any other information that can be used during audits.

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