Declaration of the excise tax for March 2022

With the entry into force on 17.03.2022 of  Paragraph 41 of Sub-section 5 Section XX of the Tax Code in accordance with amendments made by the Law of Ukraine of as 15.03.2022 № 2120-IX "On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine during the martial law”(hereinafter – Law № 2120), temporarily for a period before termination or abolition of the martial law, state of emergency in Ukraine, there is an introduced taxation at zero rate of excise tax on certain fuels (gasoline, heavy distillates (gas oil), liquefied gas (propane or a mixture of propane and butane) and other gases, butane, isobutane). Accordingly, the excise tax declaration for March 2022 should be compiled taking into account the following*.

Payers of excise tax - fuel producers, as well as persons who are payers for the fuel sale and who had in an obligation to apply for replenishment (adjustment) of fuel balance March 2022, indicate in separate lines the turnover of fuel sales: until March 17, 2022 year - at excise tax rates in amounts specified in Sub-paragraph 215.3.4 Paragraph 215.3 Article 215 of the Code and from March 17, 2022 - at zero tax rate, which is determined by Paragraph 41 Sub-section 5 Section XX of the Tax Code to indicate the appropriate rate, in particular, in:

Column 12 of Annex 1 "Calculation of the amount of excise tax on excisable goods (products) for which specific rates of excise tax (except for operations specified in Sub-paragraphs 213.1.9, 213.1.12 Paragraph 213.1 Article 213 the Code)";

Column 9 of Annex 1-1 "Calculation of the excise tax amount on the fuel sale according to Sub-paragraph 213.1.12 Paragraph 213.1 Article 213 of the Code".

Payers of excise tax - persons who are payers for the fuel sale, including receive fuel exclusively for their own consumption or industrial processing and who did not have an obligation to apply for replenishment (adjustment) of fuel balance in March 2022, indicate one line of turnover from the fuel sale indicating the tax rate "0" in: 

Column 12 of Annex 1 "Calculation of the excise tax amount on excisable goods (products) for which specific rates of excise tax (except for operations specified in Sub-paragraphs 213.1.9, 213.1.12 Paragraph 213.1 Article 213 of the Code)";

Column 9 Annex 1-1 "Calculation of the excise tax amount on the fuel sale according to Sub-paragraph 213.1.12 Paragraph 213.1 Article 213 of the Code".

Reference: please note that the excise tax declaration form was approved by Order of the Ministry of Finance of Ukraine dated 23.01.2015 № 14 "On approval of the excise tax declaration form, Procedure for filling in and submitting the excise tax declaration" (as amended), registered in the Ministry of Justice under № 105/26550.