“Sale of excisable products whether it is alcohol, tobacco or fuel may be carried out only with a license. Currently, the tax legislation stipulates that legal trade is several times cheaper than payable financial sanctions if the sale of excisable products without licenses will be established.” – stated acting Deputy Head of Main Directorate of the STS in Trans-Carpathian region Serhii Ignatenko.
Currently, 3623 business entities are involved in the retail sale of alcohol beverages and tobacco products in Trans-Carpathian region. These sellers of alcohol and tobacco products have 7784 valid licenses, including 4581 for the retail sale of alcohol beverages and beer and 3203 for the retail sale of tobacco products.
In addition, according to acting Deputy Head of Main Directorate of the STS in Trans-Carpathian region there are 87 registered business entities involved in fuel turnover, 70 of them carry out the retail sale of fuel. There are 302 licenses for the retail sale of fuel, ie gas stations and 417 licenses for the fuel storage in Trans-Carpathian region.
Local budget received 16.8 million UAH from licensing of the retail sale of alcohol beverages and tobacco products during January – November 2020. At the same time, more than 1 million UAH was transferred from the fuel licensing to local treasury.
It should be noted that during January – November 2020, the tax specialists conducted 134 audits of business entities involved in the turnover of alcohol beverages and tobacco products and 68 audits of business entities engaged in the turnover of fuel. According to the audit results, the number of 143 violations by sellers of alcohol and tobacco was established and financial sanctions in the amount of 1.8 million UAH were applied to them. As a result, 28 violations in the sphere of fuel turnover were revealed and financial sanctions in the amount of 3.7 million UAH were applied.
Specialists of Main Directorate of the STS in Trans-Carpathian region emphasized that license fee for the retail sale of alcohol beverages, excepting cider and perry (without the addition of alcohol) is 8 thousand UAH for each individual electronic cash register located at the trading place specified in the license; for retail sale of tobacco products for each trading place is 2 000 thousand UAH and on the territory of villages and settlements, excepting those located within the territory of cities is 500 UAH for the retail sale of alcohol beverages, excepting cider and perry (without alcohol), for each separate electronic cash register specified in license (accounting book of settlement operations) which is at trading place and 250 UAH - for the retail sale of tobacco products at each trading place.
License is issued on the business entity’s application, which is accompanied by a document confirming payment for license. Acceptance of documents for obtaining license for the retail sale and their issuance is carried out at the Taxpayer Service Centers of the State Tax Service in the Trans-Carpathian region at the trading place.