How to legally sell fuel: basic rules for business

Press service of the State Tax Service of Ukraine, published 08 May 2026 at 10:25 Chapter: News

Complying with requirements for the whole and retail fuel sales is a prerequisite for legal and safe operation of the business. It is important to consider key rules to avoid risks and fines.

License is a key to legal sale:

- fuel wholesale is possible only with a wholesale license;

- retail fuel sale requires a retail license.

Fuel sale in consumer containers up to 5 liters inclusively does not require any license – neither for the wholesale, nor for retail, nor for storage.

License for each location:

- wholesale: license is required for each sale location. If there are no places, license is issued for location of the business or permanent representative office of the non-resident;

- retail sale: license is required for each gas station, autogas filling station or other point of sale.

Where is it possible to sell fuel?

- wholesale and retail are carried out only from official sale location;

- wholesale without physical location is allowed only from a warehouse or vehicle where fuel is stored and released by the licensed entity.

Retail sale – exclusively according to the rules.

Fuel can only be sold at gas stations, gas filling stations, specialized points and shops. Exception: sale of liquefied gas in cylinders to the public from mobile vehicles if:

- licensee has a retail location (gas station, gas filling station, intermediate warehouse or specialized shop);

- vehicle data is entered into the Unified Register of Licensees and Fuel Circulation Points;

- registrars of settlement transactions are used, information about which is entered into the register.

Compliance with these rules guarantees legal activity and helps to avoid fines and problems with controlling authorities.

Reference:

Article 29 of the Law of Ukraine № 3817-IX as of 18.06.2024 “On state regulation of production and circulation of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes and fuel”.