STS accrued more than 90 million UAH of fines for violations in the fuel turnover

State Tax Service of Ukraine, within limits of its powers, takes measures to identify violations in the fuel turnover. For this specific purpose, there is an ongoing analysis of available information in the Unified state register of business entities that received licenses for production, storage, wholesale and retail sale of fuel, the Unified register of excise invoices and Electronic administration system of fuel and ethyl alcohol sales.

Analysis revealed frequent facts of loading, unloading or storage of fuel by taxpayers received from suppliers for their own needs during the calendar year in excess of 1 thousand cubic meters (10 thousand cubic meters for business entities – single tax payers of Group IV) without registration of excise warehouses in Electronic administration system of fuel and ethyl alcohol sales. This violates requirements of Sub-paragraph 230.1.2 Paragraph 230.1 Article 230 of the Tax Code of Ukraine.

Currently, the territorial bodies are conducting actual audits of such places of loading, unloading or storage of fuel.

Actual audits have already been conducted as of 08.12.2021, as a result of which fines amounting to more than 90 million UAH have been applied to violators.

STS reminds taxpayers of the need for independent control over amount of fuel received for their own needs, strict compliance with requirements for its turnover and licensing.

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