To the attention of declarants excise tax payers!

In connection with the introduction according to Decree of the President of Ukraine as of 24.02.2022 № 64 / 2022 throughout Ukraine the martial law and in order to enable taxpayers to declare their tax liabilities from excise tax, the State Tax Service of Ukraine informs.

To ensure declaration of excise tax liabilities payable to the budget for reporting period of February 2022, in the excise tax reporting for such reporting period declare in general order on the basis of available to payer primary documents and accounting data, then as payers for the sale of fuel and ethyl alcohol declare for a period before cessation or abolition of the martial law, taking into account the following features:

- volumes of sales (receipt) of fuel and ethyl alcohol, which as of February 24 are confirmed by excise invoices registered in the Unified Register of Excise Invoices and adjustment calculations to them, as well as applications for replenishment (adjustment) of fuel or ethyl alcohol are reflected in relevant columns of Annex 1-1 and Annex 1-2 to the excise tax reporting in the general order;

- volumes of sales (receipt) of fuel and ethyl alcohol, which as of February 24 and until an end of the martial law throughout Ukraine are not confirmed by excise invoices registered in the Unified Register of Excise Invoices and adjustment calculations to them, as well as applications for replenishment (adjustment) of fuel or ethyl alcohol residues, are reflected in relevant columns of Annex 1-1 and Annex 1-2 to the excise tax reporting on the basis of the primary (settlement) documents available to payer, in particular, the consignment note for operations on sale and receipt of fuel / ethyl alcohol according to the Law of Ukraine "On Accounting and Financial Reporting in Ukraine", including documents confirming transfer of fuel for needs of the Armed Forces of Ukraine and other military formations and drawn up in the prescribed manner excise invoices.

Data on excise warehouses that are destroyed, located in areas of hostilities or located in territories temporarily occupied by the armed forces of the Russian Federation are not included in tax reporting. The updated data on such excise warehouses are included in tax reporting on excise tax for the reporting period when the accounting of fuel and ethyl alcohol was restored based on the results of inventory conducted after the termination or abolition of the martial law in Ukraine.

After an end of the martial law, payers are obliged to ensure registration in Unified Register of Excise Invoices of all excise invoices and adjustment calculations to them, applications for replenishment (adjustment) of fuel or ethyl alcohol residues, unregistered during the martial law and all tax liabilities, declared by payers during the martial law on the basis of payer’s primary (settlement) documents are subject to mandatory clarification (adjustment) taking into account data of excise invoices and adjustment calculations to them, as well as applications for replenishment (adjustment) of fuel balances or ethyl alcohol registered in Unified Register of Excise Invoices.

Glory to Ukraine!