Excise tax payers, attention!

Press service of the State Tax Service of Ukraine, published 29 June 2023 at 11:51 Chapter: News

Regarding acceptance of new forms of excise invoice, adjustment calculation of excise invoice, application for replenishment (correction) of fuel balance, application for replenishment (adjustment) of ethyl alcohol balance, approved by Order of the Ministry of Finance of Ukraine No. 55 as of 01.02.2023.

State Tax Service of Ukraine informs that from 01.08.2023 acceptance and registration of documents, forms of which are approved by Order of the Ministry of Finance of Ukraine No. 55 as of 01.02.2023 "On approval of changes to the application forms for registration of the excise tax payer for sale of fuel or ethyl alcohol and/or excise warehouses, excise invoice, adjustment calculation of excise invoice, application for replenishment (correction) 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" (hereinafter – Order No. 55), registered in the Ministry of Justice of Ukraine on 21.03.2023 under No. 480/39536, will begin namely:

excise invoice form "P" - J (F) 1203203;

adjustment calculation of excise invoice form "P" - J (F) 1203303;

application for replenishment (adjustment) of fuel balance - J (F) 0210904;

excise invoice form "C" - J (F) 1203403;

adjustment calculation of excise invoice form "C" - J (F) 1203502;

application for replenishment (correction) of the remaining ethyl alcohol - J (F) 0209903.

In addition, excise tax payers on the sale of fuel or ethyl alcohol will be able to register second copy of excise invoice in the form F/J1203202, J/F1203402 and adjustment calculation to excise invoice - J/F1203302, J/F1203502, according to which in the Unified Register of Excise Invoices until 31.07. 2023 (inclusively) the first copy of excise invoice or adjustment calculation was registered. Registration of the second copy of documents in the forms F/J1203202, J/F1203402, J/F1203302, J/F1203502 is carried out until August 31, 2023 (inclusively).

Excise invoice form "P", application for replenishment (correction) of fuel balance is amended with a new tax condition "9" - heavy distillates and biodiesel imported to the customs territory of Ukraine or produced in Ukraine, which are taxed under conditions established by Paragraph 44 of Sub-section 5 Section XX "Transitional provisions" of the TCU, if the customer of such fuel under the contract terms is the Ministry of Defense.

In the excise invoice, in which sign regarding the taxation condition "9" is indicated, it is noted, in particular, but not exclusively:

- operation codes for assembly in one copy:

"0" and direction of use "0";

"2" - (fuel, lost within and/or above established loss norms; damaged, destroyed, including as a result of an accident, fire, flood, other force majeure circumstances or for another reason related to a natural result, and also due to evaporation in the process of production, processing, storage or transportation (paragraph 214.7 article 214 and paragraph 216.3 Article 216 Section VI of the Code)) and any direction of use;

"3" - (realization of fuel to business entity that is not a payer) and direction of the fuel use "19" (realization of heavy distillates and biodiesel according to Paragraph 44 of Sub-section 5 Section XX "Transitional provisions" of the Code to the Ministry of Defense of Ukraine);

"4" - (bringing in (import) of fuel to the customs territory of Ukraine) and direction of the fuel use "0";

"7" - (sale of fuel to a payer, with volume of fuel for which such payer can issue excise invoice / adjustment calculation of the excise invoice does not increase (including business entity that on one of the dates of operations (or on the date of registration or on the date of compilation) is not registered as the payer)) and one of areas of the fuel use "0" or "19" (sale of heavy distillates and biodiesel according to Paragraph 44 of Sub-section 5 Section XX "Transitional provisions" of the Code to the Ministry of Defense of Ukraine).

- requisites of tax bill (series and number) issued for sale by the producer or import to the customs territory of Ukraine by the importer of heavy distillates and biodiesel, according to Paragraph 44 of Sub-section 5 Section XX "Transitional provisions" of the Code, if the customer of such fuel according to the contract terms is the Ministry defense of Ukraine.