Acceptance and processing of “Excise invoice” in connection with system’s completion

State Tax Service of Ukraine informs that since 08.09.2021, there have been changes in the software for acceptance and processing of “Excise Invoice”.

Control measures were introduced for registration of excise invoices, particularly:

1) Individual who carries out the fuel sale is checked for a license.

Wholesale, retail sale of fuel and storage are carried out by economic entities (including foreign economic entities operating through their registered permanent establishments) of all forms of ownership in the presence of license – in the absence of license the sale is prohibited according to Article 15 of the Law of Ukraine “On state regulation of production and turnover of ethyl alcohol, cognac and fruit alcohol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes, and fuel” (hereinafter – the Law №481).

Therefore, registration of excise invoice for the sale of fuel will be denied, if entity that carries out fuel sale does not have valid or suspended license for the wholesale or retail sale of fuel or storage.

2) Available volume of registered tanks for receiving fuel at the excise warehouse to which fuel is shipped is checked.

According to Article 230 of the Tax code of Ukraine, the taxpayers – managers of excise warehouses are obliged to register: all tanks located in excise warehouses, put into operation, flowmeters-counters and level-meters in the context of excise warehouses in the Unified state register of flowmeters-meters and level-meters of fuel in the tank; all excise warehouses – in the Electronic administration system of fuel and ethyl alcohol sales.

Control is carried out on a sufficient volume of tanks registered in the Unified state register of flowmeters-meters and level-meters of fuel in the tank (hereinafter – the Register) in excise warehouse to which fuel is shipped. Sufficient volume is calculated as the difference between the total volume of tanks registered in the Register and the fuel residues that, according to Electronic administration system, are in such storage.

Therefore, registration of excise invoice will be denied in the absence of information regarding tanks, as well as in case of exceeding amount specified in excise invoice, a sufficient amount of registered tanks in excise warehouse.

3) Admissible volume of vehicles for transportation of fuel is checked.

Excise warehouses and mobile excise warehouses are formed to increase efficiency of work to prevent and combat illegal production and turnover of ethyl alcohol, vodka and alcoholic beverages, fuel, strengthening control over the completeness and timeliness of excise tax revenues according to Paragraph 231.1 Article 231 of the Tax Code of Ukraine.

Given provisions of Paragraph 14 “Procedure for electronic administration of the sale of fuel and ethyl alcohol” approved by Resolution of the Cabinet of Ministers of Ukraine as of 24.04.2019 № 408 (with changes and amendments), vehicles are registered in Electronic administration system of fuel and ethyl alcohol sales as mobile excise warehouses automatically if such vehicles are specified in excise invoices registered in the Unified register of excise invoices drawn up on operations during which fuel or / or ethyl alcohol is moved and stored in such vehicles, in particular, according to the excise invoice drawn up in one copy on the basis of relevant customs declaration by the excise tax payer who imports fuel or ethyl alcohol to the customs territory of Ukraine. Specifying the vehicle (mobile excise warehouse) in excise invoice, the total capacity of tank (sections) must be indicated in cubic meters.

Note that when the air temperature changes, amount of fuel that is loaded into such vehicle changes, not the volume of vehicle. In addition, according to rules of acceptance, transportation, storage, release and accounting of oil and petroleum products at enterprises and organizations of Ukraine, the tank can be filled with fuel by 0.2% less than its total volume.

Therefore, registration of excise invoice will be denied if the volume of fuel exceeds total capacity of the tank (sections) of mobile excise warehouse.

4) Recipient of fuel – economic entity who is not the excise tax payer is checked for the fuel storage license.

Article 15 of the Law №481 stipulates that the fuel storage is carried out by economic entities (including foreign economic entities operating through their registered permanent establishments) of all forms of ownership in the presence of license.

Fuel storage licenses are obtained for each fuel storage location.

Fuel storage licenses are issued at the location of fuel storage for a period of five years.

Please note that economic entity (including a foreign business entity operating through its registered permanent establishment) has a right to store fuel without obtaining the fuel storage license in places of fuel production or wholesale of fuel or retail outlets of fuels for the relevant licenses have been obtained.

In addition, the fuel storage license is not obtained at the fuel storage facilities used by:

enterprises, institutions and organizations that are fully maintained at the expense of state or local budget;

enterprises, institutions and organizations of the state reserve system;

economic entities (including foreign business entities operating through their registered permanent establishments) for the fuel storage consumed for their own production and technological needs exclusively at oil and gas production sites, drilling platforms and which is not sold through places of the retail sale.

Economic entities that store fuel exclusively in consumer containers up to 5 liters, do not receive a license for fuel storage.

Therefore, registration of excise invoice will be denied in the case of its drawing up for economic entity that is not the excise tax payer, except for enterprises, institutions and organizations, which are fully supported by the state or local budget and enterprises, institutions and organizations of the state reserve system, which does not have license for the fuel storage.