Regarding the storage of intended for refueling electric generators

On July 18, 2024, the Verkhovna Rada of Ukraine adopted Law of Ukraine № 3878-IX "On amendments to the Tax Code of Ukraine on the implementation of provisions of European Union Acts on the excise tax", Sub-paragraph 1 Paragraph 3 of which made changes to Paragraph 47 of Sub-section 5 Section XX "Transitional Provisions" of the Tax Code of Ukraine, which particularly changed from September 1, 2024 requirements regarding non-assignment to the excise warehouses and, accordingly, non-registration of fuel storage places, including the excise tax payer for the fuel sale used for refueling electric generators, in each (at each) of which the total capacity of located containers for the following needs:

does not exceed 2000 liters for a period of the martial law in Ukraine and within 30 days from the date of termination or cancellation of the martial law on the territory of Ukraine – and is valid throughout the territory of Ukraine for all business entities;

more than 2000 to 5000 liters from September 1, 2024 until the specified date of termination of possible hostilities or the date of end of hostilities – and operates in territories of possible hostilities (for which the date of termination of possibility of hostilities has not been determined), territories of active hostilities (for for which the date of end of hostilities has not been determined), included in the List of territories where hostilities are (were) being ongoing, temporarily occupied by the russian federation for payers who are not involved in production, wholesale and retail sale of fuel, its storage (except for storage exclusively for needs of own consumption and/or industrial processing).

Such opportunity not to register as the excise warehouse the of storage place of fuel intended for refueling electric generating units can be used by the custodian, subject to compliance with requirements for:

ensuring use of the specified fuel volumes exclusively for refueling electric generator installations;

keeping separate account of fuel received and used for refueling;

making settlements for fuel purchased for such needs exclusively in the non-cash form.

At the same time, requirements for obtaining licenses to store fuel remained, and in the absence of such license, norms were established*, which provide that during the martial law in Ukraine, introduced by Decree of the President of Ukraine "On introduction of the martial law in Ukraine" № 64/2022 as of 24.02.2022, approved by the Law of Ukraine "On approval of the Decree of the President of Ukraine "On introduction of the martial law in Ukraine" № 2102-IX as of 24.02.2022, and within 30 days from the date of its termination or cancellation in case of fuel storage that is consumed for refueling electric generating set in the amount of:

up to 2000 liters at each facility equipped with electric generator – without obtaining permits (permitting documents, fuel storage license, results of providing other administrative services);

more than 2000 liters at each facility equipped with electric generator, is carried out by business entities on the condition of obtaining declaration on conduction of economic activities for the fuel storage.

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

In case that during the martial law in Ukraine, introduced by Decree of the President of Ukraine "On introduction of the martial law in Ukraine" № 64/2022 as of 24.02.2022, approved by the Law of Ukraine "On approval of the Decree of the President of Ukraine "On introduction of the martial law in Ukraine" № 2102-IX as of 24.02.2022, and within 30 days from the date of its termination or cancellation, the controlling authority will discover facts of the business entity's fuel storage in volumes of more than 2000 liters without obtaining license to store fuel and/or in the absence of proper according to the submitted declaration, responsibility for storing fuel without license is applied to such business entity.

*according to norms of Part 24 Section XIII Transitional Provisions of the Law of Ukraine № 3817