How many excise tax declarations and to which controlling body should be submitted by retail business entities, if the retail sales points of excise goods are located in different districts of the city with district division and are served by different...

Press service of the State Tax Service of Ukraine, published 13 July 2022 at 15:33 Chapter: News

How many excise tax declarations and to which controlling body should be submitted by retail business entities, if the retail sales points of excise goods are located in different districts of the city with district division and are served by different State Tax Administrations but are a part of the territorial community (hereinafter – TC) of the city and the tax is paid to the single account of such TC?

Sub-paragraph 212.1.11 Paragraph 212.1 Article 212 of the Tax Code of Ukraine № 2755-VI as of 02.12.2010 with changes and amendments (hereinafter – TCU) stipulates that the excise tax payers that carry out sale of excisable goods by retail business entities are individuals – retail business entities that sell excise goods.

Paragraph 49.1 Article 49 of the TCU stipulates that tax declaration, in particular, the excise tax declaration (hereinafter – Declaration) is submitted for the reporting period within time limits established by the TCU to the controlling body in which the taxpayer is registered.

Sub-paragraph 212.3.1Note 1 Paragraph 212.3 Article 212 of the TCU stipulates that individuals – retail business entities that sell excisable goods are subject to mandatory registration as tax payers by the controlling bodies at the location of sales point of goods not later than the deadline for submitting Declaration for a month in which economic activity is carried out.

Clause 1 of Paragraph 2 Section I of Procedure for filling in and submitting the excise tax declaration, approved by Order of the Ministry of Finance of Ukraine № 14 as of 23.01.2015 with changes and amendments (hereinafter – Procedure № 14) stipulates that persons defined in Article 212 of the TCU as excise tax payers compile and submit Declaration.

Paragraph 7 Section IV of Procedure № 14 stipulates that subjects of the retail sale of excisable goods must fill in Section D "Tax obligations from the retail sale of excisable goods by business entities" of the Declaration, which indicates the excise tax obligations on the retail sale of excisable goods, calculated separately for each code according to Classifier of objects of administrative-territorial organization of Ukraine.

Paragraph 10 Section V of Procedure № 14 stipulates that Annex 6 "Calculation of the excise tax amounts from the retail sale of excise goods" (hereinafter – Annex 6) to the Declaration is filled in separately for each administrative-territorial unit within which the sales places of excisable goods are located with mandatory indication of the corresponding code of local self-government body according to Classifier of objects of administrative-territorial organization of Ukraine.

In addition, Paragraph 2 Section III of Procedure № 14 stipulates that Declaration for the reporting (tax) period, which is equal to a calendar month, is submitted by the payer every month within 20 calendar days following the last calendar day of the reporting (tax) month to the controlling body at the payer’s registration place. Retail business entity that sells excise goods must be registered and submit Declaration to the controlling body at the location of sales points of goods.

At the same time, controlling bodies in cities with district divisions, districts of which are served by different State Tax Administrations but are a part of one territorial community (hereinafter - TC) from the list of such State Tax Administrations determine "basic" State Tax Administrations to which the retail business entities, which carry out sale of excisable goods, submit the excise tax declaration on the retail sale of excisable goods.

Therefore, retail business entity that sells excise goods, which has retail sales points of excise goods in different districts of the city with district division, served by different State Tax Administrations, but included in one TC of the city and the tax is paid to the single account of such TC, submits Declaration and fills in one Annex 6 to the Declaration indicating code according to Classifier of objects of administrative-territorial organization of Ukraine of the "basic" State Tax Administrations, indicating code and name of such State Tax Administration, which indicates all volumes of sales of excisable goods and tax liabilities that arose as a result of carrying out activities on the TC’s territory. At the same time, in Annex 10 " Addendum to the excise tax declaration according to Paragraph 46.4 Article 46 Chapter 2 Section II of the Code" (hereinafter – Annex 10) to the Declaration, the payer indicates the excise tax assessment in terms of each code according to Classifier of objects of administrative-territorial organization of Ukraine, which was before the unification of such TC.

Herewith, Sub-paragraph 69.1 Paragraph 69 Sub-section 10 Section XX "Transitional Provisions" of the TCU stipulates that temporarily, for a period until the termination or abolition of the martial law on the territory of 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 № 2102-IX as of 24.02.2022 "On approval of Decree of the President of Ukraine "On introduction of the martial law in Ukraine", payment of taxes and levies is carried out taking into account the following specifics, in particular:

in case that the taxpayer does not have opportunity to perform tax obligation in a timely manner in terms of meeting the deadlines for paying taxes and levies, submitting reporting, including reporting provided for in Paragraph 46.2. Article 46 of the TCU, registration of tax or excise invoices in relevant registers, adjustment calculations, submission of electronic documents containing data on the actual fuel balances and volume of fuel or ethyl alcohol turnover, etc., the taxpayers are released from liability provided for by the TCU with mandatory performance of such obligations within six months after termination or abolition of the martial law in Ukraine.

Taxpayers who have opportunity to timely perform their tax obligations in terms of meeting the deadlines for paying taxes and levies, submitting reporting, including reporting provided for in Paragraph 46.2. Article 46 of the TCU, registration of tax or excise invoices in relevant registers, adjustment calculations are released from liability for late performance of such obligations, deadline for which falls on a period starting from 24.02.2022 until the date of entry into force of the Law of Ukraine № 2260-IX as of 12.05.2022 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the tax administration peculiarities of taxes, levies and single contribution during the marital law and state of emergency" under condition that such payers register tax invoices and adjustment calculations in the Unified Register of Tax Invoices by 15.07.2022, submit tax reporting by 20.07.2022 and pay taxes and levies not later than 31.07.2022.

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