Car owners and buyers of fuel at gas stations, attention

Press service of the State Tax Service of Ukraine, published 17 November 2020 at 11:49 Chapter: News

State Tax Service of Ukraine conducts constant monitoring and analysis of the fuel sale operations through registrars of calculated operations at gas stations.

It was established that during the sale of fuel at gas stations, cases of indicating an unreliable form of payment became more frequent.

One of obligatory requisites of a fiscal check is indication of the payment form (cash, electronic means of payment, credit, etc.), amount of funds under this form of payment and currency of the transaction.

This requirement is stipulated by Regulation on the form and content of settlement documents / electronic settlement documents, approved by the Order of the Ministry of Finance of Ukraine as of 21.01.2016 № 13 (with amendments).

Making cash payments for fuel by cashiers at a gas station, the payment form is intentionally changed from cash to non-cash, which allows obtaining unaccounted cash. For example: paying for fuel in cash, the fiscal check must contain information about the form of payment in “Cash”. In case of substitution of the payment form in fiscal check will be indicated the non-cash form of payment “Coupon”, “Check”, “Payroll”, “Prepayment” etc.

In general, for buyers it does not affect quality of obtained fuel, but has a negative impact on the economy.

To prevent such cases, please pay attention to requisites of fiscal checks issued to buyers at gas station during the sale of fuel, in particular, whether the payment form corresponds to that in which it was made.

At the same time, please note that every buyer of goods / products or consumers of services, having received a fiscal check, has opportunity to use service “Search for a fiscal check” and check the legality of settlement operation by comparing data from the check with information available in databases on the STS’s web portal.

In case of revealing facts of changing the form of payment from cash to non-cash in fiscal sales checks or absence of electronic copy of check on the STS’s web portal, please inform tax authorities to organize and conduct appropriate control measures.

Communicate with the Tax service remotely using the “InfoTAX” service