State Tax Service of Ukraine draws attention of taxpayers who receive fuel for their own consumption to obligation of registration of excise warehouses established by law.
Taxpayers who receive fuel in excess of 1000 cubic meters (10000 cubic meters for business entities – single tax payers of Group IV) during the calendar year are obliged to register premises or territories where economic activity is carried out by loading and unloading or storage of fuel as excise warehouses in the system of electronic administration of fuel and ethyl alcohol sales.
Such requirement is provided by Sub-paragraph 230.1.2 Paragraph 230.1 Article 230 of the Tax Code of Ukraine.
At the same time please note that the following are not subject to registration as excise warehouses in system of electronic administration of fuel and ethyl alcohol sales:
- fuel tank as a container for storing fuel directly in vehicle / equipment / device;
- premises or territory where only fuel is stored or sold in consumer containers with a capacity of up to and including 5 liters, received from manufacturer or person who poured it into such containers.
Taxpayer’s failure to register excise warehouses in system of electronic administration of fuel and ethyl alcohol sales entails a fine of 1 million UAH and 2 million UAH in case of repeated violations during the year.
Given the above specified, the STS asks taxpayers to ensure control over amount of fuel received from suppliers and, if necessary, timely registration of excise warehouses.
