Fuel for transport and generators: what is important to know about accounting

Press service of the State Tax Service of Ukraine, published 22 January 2026 at 17:22 Chapter: News

Fuel accounting is extremely relevant today. Many enterprises operate in difficult conditions: power outages, logistical risks and the need to ensure uninterrupted operation.

All this forces business to use significant amounts of fuel - not only for transport, but also for the operation of power generators. That is why the proper organization of fuel accounting has become critically important.

Please note: if business entity has a license for the fuel storage for its own needs, it must keep internal records. This also applies to cases where enterprise receives fuel to refuel its own transport or to operate the power generating unit.

It should also be noted that separate permits are not required for the fuel use in the power generating unit.

Fuel obtained within the framework of economic activities:

- is accepted on the balance sheet of the enterprise;

- is stored in containers specified in the application for the license;

- can be used without restrictions both for fueling vehicles and for power generators.

Fuel usage must be accounted for separately by use (transport, generators, etc.) according to the company's internal accounting rules.

This approach allows business to have a transparent picture of resource usage and avoid misunderstandings in tax matters.

Reminder: business entities can store up to 2 000 liters of fuel for fueling electric generator at each facility without any permits or licenses.

If the fuel is more than 2 000 liters, the fuel storage declaration must be submitted.

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