Sale of fuel without registration of excise warehouse is prohibited in Ukraine. Business entities – excise tax payers are obliged to register all excise warehouses which they manage in the system of electronic administration of fuel sale. Entrepreneurs from Nova Kakhovka and Novovorontsovka in Kherson region ignored these demands. They continued to sell gas and diesel fuel.
Recently, auditors of Excisable product control department of Main Directorate of the STS in Kherson Kherson region, the Autonomous Republic of Crimea and Sevastopol city conducted actual audits of these gas stations. Undoubtedly, tax specialists found lack of registration of excise warehouses. The strictest penalty (financial) sanction is provided for such a violation is 1 million UAH!
List of violations at the gas station did not end there. Both owners worked without a license for the retail sale of fuel and without flow meters and level meters at the place of release. In fact, gasoline accounting was conducted “by eye”. Both businessmen could not refuel car drivers in tanks and the latter did not notice it.
In total, each gas station owner was fined with 1.270.000 UAH for all violations.
There is ongoing operation “Excise 2020” in Kherson region, aimed at establishing violations of current tax legislation in the sphere of excisable products sale and taking effective measures to stop illegal tax evasion schemes in production and turnover of fuel.