Excise tax payers, attention!

Resolution № 1380 of the Cabinet of Ministers of Ukraine as of 27.12.2023 "On amendments to the Electronic administration procedure of the fuel and ethyl alcohol sale", which entered into force on 29.12.2023 (officially published in the newspaper "Uryadovyy  kuryer" on 29.12.2023 under №261) made changes to the Electronic administration procedure of the fuel and ethyl alcohol sale, approved by Resolution № 408 of the Cabinet of Ministers of Ukraine as of 24.04.2019 "Some matters of electronic administration of the fuel and ethyl alcohol sale " (hereinafter – Procedure).

Changes made to Procedure provide for:

enabling business entities to simultaneously be excise tax payers of the fuel and ethyl alcohol sale and to open electronic accounts for such payers separately for fuel and separately for ethyl alcohol;

mechanism for reducing amount of excise tax balances on the electronic account, which is returned to the taxpayer's bank account/non-bank payment service provider account;

regulation of procedure for returning the excise tax payer to the bank account/non-bank payment service provider of excise tax amounts mistakenly or excessively paid by such payer to his/her electronic account;

bringing terminology of Procedure in line with requirements of the Law of Ukraine № 2888-IX as of 12.01.2023 "On amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding payment services".

Also, the introduced changes establish conditions, in the presence of which cancellation of registration of the excise warehouse is carried out, namely:

when in the electronic administration system of the fuel and ethyl alcohol sale, value of indicators of volumes of fuel/ethyl alcohol residues, which are accounted for in such excise warehouse, for all product codes of subcategory according to Ukrainian classification of the foreign economic activity products, are equal to zero;

obtaining information from relevant registers regarding removal of level-meter from the tank and/or decommissioning of the flow-meter and/or mass flow meter (in case that the excise tax payer has submitted application to cancel registration of the excise warehouse).