To the attention of excise tax payers, who sale fuel or ethyl alcohol

Press service of the State Tax Service of Ukraine, published 01 May 2023 at 09:53 Chapter: News

Order № 55 of the Ministry of Finance of Ukraine as of 01.02.2023, registered in the Ministry of Justice of Ukraine on 21.03.2023 under № 480/39536 (hereinafter – Order № 55), amends Order of the Ministry of Finance of Ukraine № 729 as of 27.11.2020 "On approval of application forms for registration of excise tax payer, who sale fuel or ethyl alcohol in ethyl and/or excise warehouses, excise invoice, adjustment calculation of excise invoice, application for replenishment (adjustment) of fuel balance, application for replenishment (correction) of ethyl alcohol balance, Procedure for filling out excise invoice, adjustment calculation of excise invoice, application for replenishment (correction) of fuel balance, application for replenishment (correction) of ethyl alcohol balance", registered in the Ministry of Justice of Ukraine on 14.12.2020 under № 1241/35524.    

Order № 55 improves forms of documents necessary for functioning of the electronic administration system for the sale of fuel and ethyl alcohol and makes some changes to procedure of their filling, which provides to:

replace reference to the Classifier of objects of the administrative-territorial system of Ukraine DK 014-97 with reference to the Codifier of administrative-territorial units and territories of territorial communities, approved by Order of the Ministry of Community and Territorial Development of Ukraine № 290 as of 26.11.2020 "territory code";

add excise invoice form "P", adjustment calculation of excise invoice form "P", application for replenishment (adjustment) of the remaining fuel with a new indication regarding taxation conditions – heavy distillates and biodiesel imported to the customs territory of Ukraine or produced in Ukraine, which are taxed under conditions, established by Paragraph 44 Sub-section 5 Section XX "Transitional Provisions" of the Tax Code of Ukraine (hereinafter – Code), if customer of such fuel according to the contract terms is the Ministry of Defense of Ukraine;

add excise invoice form "P" with two new areas of fuel use – conducting technological tests of manufactured aircraft engines by aircraft construction entities (direction clarification of fuel use for aircraft construction entities) and sale of heavy distillates and biodiesel according to Paragraph 44 Sub-section 5 Section XX "Transitional provisions" of the Code to the Ministry of Defense of Ukraine;

in excise invoices form "P" and form "C" compiled for excise invoice, indicators of which have been canceled by adjustment calculation, in addition to registration number of registration in the Unified Register of Excise Invoices of the first copy of such invoice, indicators of which have been canceled, also indicate date of its compilation;  

reflect the specified changes to forms of excise invoices, adjustment calculation of excise invoices form "P", application for replenishment (correction) of fuel balance in Procedure for filling out excise invoice, adjustment calculation of excise invoice, application for replenishment (correction) of fuel balance, application for replenishment (correction) residual ethyl alcohol (hereinafter – Procedure);

clarify norms of the Procedure for filling out forms of documents necessary for functioning of electronic administration system for the sale of fuel and ethyl alcohol, in the part of specifying registration number of vehicles that are mobile excise warehouses and carry out transportation of fuel/ethyl alcohol, namely: trailer/semi-trailer as a mobile excise warehouse, from which/to which fuel/ethyl alcohol is shipped (sent)/transported (received).  

Order № 55 enters into force 90 days after its official publication, namely: from 05.07.2023.