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Regarding peculiarities of temporary simplified procedure for fuel storage used for refueling electric generators

, published 20 January 2023 at 17:28

Law of Ukraine № 2836-ХХ as of 13.12.2022 "On amendments to the Tax Code of Ukraine and other laws of Ukraine on promoting restoration of the energetic infrastructure of Ukraine", which entered into force on 03.01.2023, establishes temporary norms for a period of the martial law on the territory of Ukraine and within 30 days from the date of its termination or cancellation regarding peculiarities of temporary simplified procedure for fuel storage used for refueling electric generators, by making changes to the:

1. Tax Code of Ukraine, which provide, in particular, addition of criteria according to which, for business entities, including excise tax payers who conduct fuel sale, premises or territory, in each of which the general capacity of located tanks for fuel storage used exclusively for refueling electric generators, does not exceed 2000 liters.

This criteria also applies to cases when, in addition to fuel storage for refueling electric generators, fuel is simultaneously stored or sold in a consumer container with capacity of up to 5 liters, received from the manufacturer or person who filled it into such container.

In addition, please note that the fuel tank, as a container for fuel storage directly in equipment or device, in this case electric generator is not excise warehouse and, accordingly, its capacity is not taken into account determining total capacity of fuel storage container for refueling electric generators.

2. Article 18 of the Law of Ukraine "On state regulation of production and turnover of ethyl, cognac, and fruit alcohol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel" which establishes that the:

business entity has a right to store fuel used for refueling electric generator in the amount of up to 2000 liters at each facility equipped with electric generator without obtaining permits (documents of a permit nature,  license for the fuel storage, results of providing other administrative services);

fuel storage, which is used for refueling electric generator in the volume of more than 2000 liters at each facility equipped with electric generator, is carried out by the business entity on the basis of free submission of declaration of carrying out fuel storage business activities to the territorial bodies of the central executive body that implements state tax policy.

Right for the fuel storage, which is used for refueling electric generator in the volume of more than 2000 liters at each facility equipped with electric generator, is acquired from the moment of submission of declaration to the territorial bodies of the central executive body that implements state tax policy.

Herewith, business entities have opportunity to submit applications to the regulatory authorities for obtaining relevant licenses or declaration on the conduction of business activities related to the fuel storage not only on purpose, by mail, but also in the electronic form, including through the Electronic cabinet, which operates according to Article 421 of the Tax Code of Ukraine.