18.5 million UAH of financial sanctions were additionally accrued for violations during the sale of fuel at a gas station

Press service of the State Tax Service of Ukraine, published 23 October 2021 at 09:28 Chapter: News

State Tax Service of Ukraine constantly analyzes information available in its information databases regarding economic activities of business entities whose activities are related to the retail sale of fuel. Particular attention is paid to accounting of the fuel balances in excise warehouses.

STS’s specialists conducted analysis of information contained in the ITS “Tax block”, the Unified state register of flowmeters-counters and counters-meters of the fuel level in a tank, certificates of manager of the fuel excise warehouse, fuel excise warehouses of, fuel tanks located in them, flowmeters-counters and counters-meters, certificates on the final accounting data for volume of turnover (receipt / release) and fuel balances in the excise fuel warehouse, etc.

Analysis results showed the fact of inconsistency between reported data of flowmeters-counters and counters-meters of a gas station located on the territory of one region with data from the Unified register of excise invoices, which testify to the movement of fuel. In particular, there is a shortage of fuel, which, in turn, may indicate its release without the use of registrars of settlement operations.

Territorial division of the Tax audit organized and conducted actual audit of this gas station, which established:

settlement operations through the registrar of settlement operations using the programming mode for excisable products without displaying commodity subcategory code in settlement documents according to Ukrainian classification of the FEA products;

sale of fuel without the use of registrar of settlement operations in the period from 13.06.2021 to 14.09.2021 in the amount of 124.1 thousand liters for a total amount of 14.9 million UAH. In particular, 328.0 thousand liters of fuel were released according to accounting register of the gas station’s operator, while only 203.9 liters of fuel were sold through the registrar of settlement operations;

sale of products not accounted for in a prescribed manner. Also, was recorded a receipt of fuel at gas station in the period from 11.06.2021 to 13.09.2021 in the amount of 333.1 thousand liters for 8.5 million UAH, which was not reflected in the regulatory documents of the Journal of receipt of petroleum products at gas station in the form № 13 -NP and the Variable report of the gas station in the form № 17-NP.

In total, actual audit resulted in accrual of financial sanctions totaling 18.5 million UAH to the business entity.

In case of establishing cases of the fuel sale at gas stations  in violation of requirements of Ukrainian legislation, please immediately inform the State Tax Service of Ukraine to take control and verification measures.

For comprehensive and high-quality consideration of appeals, please indicate, if possible: address of the business entity, its name (title); provide supporting documents (if any) or any other information that can be used during audits.

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