State Tax Service supervises activities of gas stations

State Tax Service of Ukraine, with an aim of stopping illegal activities in the fuel and lubricant trade and ensuring transparency of business activities on the fuel market and preventing tax evasion, on a permanent basis, including during the martial law in a country, carries out control regarding business entities involved in fuel retail trade.

State Tax Service analyzes activities of business entities selling fuel through gas stations. At the same time, information is used from various sources, both external (orders from the Government and the Ministry of Finance, information from supervisory bodies, public organizations, business entities and citizens) and internal (tax reporting, data accounting system of registrars of settlement operations, registers of tax and excise invoices, etc.).

Employees of the Tax audit department of the State Tax Service in Dnipropetrovsk region during the actual audit of the gas stations network of one business entity, in violation of Article 15 of the Law of Ukraine № 481/95-VR as of 19.12.1995 "On state regulation of the production and circulation of ethyl, cognac and fruit spirits, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel" with changes, namely: carrying out settlement operations through the registrar of settlement operations, which is not included in annex to license for trading, in particular, fuel.

According to the audit results, fines (financial sanctions) for a total amount of more than 12 million UAH will be applied to the business entity.

If there is information about the sale of fuel at a gas station in violation of requirements of current legislation of Ukraine, please inform territorial bodies of the State Tax Service of Ukraine in order to take control and verification measures.

For a detailed and high-quality consideration of applications, we ask that, if possible, indicate: address of business object, name of business entity with provision of supporting documents (if available) or any other information that can be used during the control and verification measures.