Excise tax payers, attention!

Starting from 08.09.2021, the State Tax Service has introduced revised software for acceptance and processing of excise invoices, taking into account the need to comply with a set of requirements during their registration in the Unified register of tax invoices and correct reflection of fuel limit in the Electronic administration system of the sale of fuel and ethyl alcohol, namely compliance with notification procedure of taxable objects or objects related to taxation or through which activities are carried out, in the form №20-OPP during the release of fuel to excise warehouse.

As of compliance with notification procedure of taxable objects or objects related to taxation or through which activities are carried out in the form №20-OPP during the release of fuel to excise warehouse, where such fuel is stored in tanks and containers.

Sub-paragraph 230.1.2 Paragraph 230.1 Article 230 of the Tax code of Ukraine (hereinafter – the Code) stipulates that taxpayers – managers of excise warehouses are obliged to register:

a)all tanks located in excise warehouses, put into operation, flow and level meters in the context of excise warehouses in the Unified state register of flow and level meters of fuel level in the tank;

b) all excise warehouses in Electronic administration system of the sale of fuel and ethyl alcohol.

It is prohibited to sell fuel without the presence of registered flow meters, level meters and tanks without registration of excise warehouse.

According to Sub-paragraph 230.1.2 Paragraph 230.1 Article 230 of the Tax code of Ukraine, excise warehouses where production, processing, mixing, pouring, loading-unloading, storage and sale of fuel is carried out, have to be equipped with flow and level meters at each point of the fuel sale in bulk from excise warehouse located at the excise warehouse and flow and level meters of such goods (products) in the tank, and for liquefied gas (propane or a mixture of propane and butane), other gases, butane, isobutane by codes according to Ukrainian classification of the FEA products 2711 12 11 00, 2711 12 19 00, 2711 12 91 00, 2711 12 93 00, 2711 12 94 00, 2711 12 97 00, 2711 13 10 00, 2711 13 30 00, 2711 13 91 00, 2711 13 97 00, 2711 14 00 00, 2711 19 00 00, 2901 10 00 10 can also be equipped with devices for measuring level or percentage of fuel in the tank (hereinafter – level meter) on each commissioned stationary tank located in excise warehouse.

Reservoir is legally regulated measuring equipment in the form of stationary structure or tank, which is designed for fuel circulation and storage operations and for which dependence of its capacity on the absolute height of fuel level in the tank, which is designed as a calibration table (Procedure for maintaining the Unified state register of flow and level meters – fuel level meters in the tank, transfer of accounting data from them by electronic means of communication to regulatory authorities by Resolution of the Cabinet of Ministers of Ukraine as of 22.11.2017 №891).

Features of registration equipped with measuring devices have:

excise warehouses, which carry out activities for processing of oil, gas condensate, natural gas and their mixtures for the purification of coke oven gas, in order to extract target components (raw materials), which provides full technological cycle of their processing into finished products (fuel), must be equipped only with flow meters-counters at each place of sale of finished excisable products (fuel) in bulk from such excise warehouse.

excise warehouses, which carry out exclusively storage and sale of fuel obtained and sold exclusively in consumer packaging without changing the packaging, as well as liquefied natural gas, benzene, methanol, are not equipped with flow and level meters.

Procedure for registration of taxable objects and objects related to taxation (Section VIII of the Procedure for registration of taxpayers and levies (Order of the Ministry of Finance of Ukraine as of 09.12.2011 №1588 (with amendments made by Order of the Ministry of Finance of Ukraine as of 22.04.2014 № 462) registered at the Ministry of Justice of Ukraine on 29.12.2011 №1562 / 20300) provides, in particular, that:

taxpayer is obliged to notify tax authorities about the main registration place of all taxable objects and objects related to taxation according to Procedure established by this section;

taxable objects and objects related to taxation or through which activity is carried out (hereinafter – taxable objects) are property and actions in connection with which the taxpayer has obligations to pay taxes and levies. Such objects for each type of tax and levy are determined according to relevant sections of the Tax Code of Ukraine;

notification of taxable objects or objects related to taxation or through which activities are carried out, in the form № 20-OPP is submitted within 10 working days after their registration, creation or opening to controlling body at the main taxpayer’s registration place.

Therefore, registration of excise invoice in the Unified register of excise invoices for the fuel sale from excise warehouse, where fuel is stored only in tanks and containers and no tanks put into operation, can be carried out by business entities that have appropriate type of taxable object 672 “Storage”.

If necessary, in order to reconcile information about excise warehouse, it is necessary to submit form 20-OPP, indicating taxable object for which there is at least one change in the type of taxable object and the identifier of taxable object type.