Taxpayers, attention!

State Tax Service of Ukraine informs about registration peculiarities of excise invoices/adjustment calculations, submission of electronic documents containing data on the actual fuel balances and volume of circulation of fuel or ethyl alcohol arising in connection with entry into force of the Law of Ukraine № 3219-IX as of 30.06.2023 "On amendments to the Tax Code of Ukraine and other laws of Ukraine regarding taxation peculiarities during the martial law" (hereinafter – Law № 3219) and the Law of Ukraine № 3303-IX as of 09.08.2023 "On amendments to the Tax Code of Ukraine and some laws of Ukraine regarding development of wine production and simplification of economic activities of small producers of wine products" (hereinafter – Law № 3303).

Law № 3219 suspended rules on stopping expiration of time limits specified by the Tax Code of Ukraine (hereinafter – Code), other legislation, control of compliance with which is entrusted to the controlling bodies, which were provided by Paragraph 102.9 Article 102 of the Code and Sub-paragraph 69.9 Paragraph 69 Sub-section 10 Section XX "Transitional Provisions" of the Code.

In particular, until August 1, 2023 for taxpayers and controlling bodies, passage of time limits determined by tax legislation and other legislation, control of compliance with which is entrusted to the controlling bodies, except for, in particular, compliance with terms for payment of taxes and levies by taxpayers (Sub-paragraph 69.9 Paragraph 69 Sub-section 10 Section XX of the Code).

At the same time, Paragraph 2 of Section I of the Law № 3303, which enters into force on the day following its publication (published in the newspaper "Holos Ukrayiny" on September 2, 2023), made changes to Sub-paragraph 69.1 Paragraph 69 Sub-section 10 Section XX "Transitional provisions" of the Code, according to which taxpayers who have opportunity to fulfill their tax obligations in a timely manner are exempted from responsibility for late fulfillment of tax obligations regarding registration of excise invoices/adjustment calculations in the Unified Register of Excise Invoices, submission of electronic documents containing data on the actual fuel balances and volume of circulation fuel or ethyl alcohol, provided that they are provided within 30 calendar days from the date of entry into force of the Law № 3303:

registration in the Unified Register of Excise Invoices of excise invoices/adjustment calculations, deadline for registration/submission of which falls on a period from February 24, 2022 to the last day of a month in which Law № 3303 enters into force, or consolidated excise invoices/ adjustment calculations for the total volume of fuel or ethyl alcohol sold during this period (for each commodity subcategory code according to Ukrainian classification of foreign economic activity products and conditional code and each excise warehouse/mobile excise warehouse and their managers);  

submission of electronic documents compiled according to procedure established by Article 230 of the Code, containing data on the actual remaining fuel and volume of circulation of fuel or ethyl alcohol, or electronic document for the entire period, starting from February 24, 2022 until the last day of a month in which Law № 3303 entered in force, or submission of electronic documents indicating actual fuel balance as of the first and last day of the above specified period and volume of fuel and/or ethyl alcohol circulation during this period.

Taxpayers who have regained ability to fulfill their tax obligations, deadline for which is from February 24, 2022 to the date of renewal of the taxpayer's ability, are released from responsibility for late fulfillment of tax obligations regarding registration of excise invoices/adjustment calculations in the Unified Register of Excise Invoices, submission of electronic documents containing data on actual fuel balances and volume of fuel or ethyl alcohol circulation for the above-specified period, provided that they fulfill such obligations within 60 calendar days from the first day of a month following the month of renewal of such opportunities.

At the same time, taxpayers, including in relation to their branch or excise warehouse, representative office, separate or other structural subdivision, whose opportunity to fulfill their tax obligations after termination or cancellation of the martial law in Ukraine has been renewed, are released from responsibility for untimely fulfillment of tax obligations regarding registration of excise invoices/calculations of adjustment in the Unified Register of Excise Invoices, submission of electronic documents containing data on the actual remaining fuel and volume of fuel or ethyl alcohol circulation, deadline for which is from February 24, 2022 to the last day of a month in which the martial law in Ukraine is suspended or abolished, provided that they fulfill such obligations for the above-specified period within six months after the termination or cancellation of the martial law in Ukraine.

Herewith, norms of Sub-paragraph 69.1 Paragraph 69 Sub-section 10 Section XX "Transitional provisions" of the Code provide for the possibility of compiling and registering taxpayers who have regained ability to fulfill tax obligations, excise invoices/ adjustment calculations in the Unified Register of Excise Invoices and submission of electronic documents, or in order, defined by Articles 231 and 230 of the Code, or by submitting, in manner defined by the above specified Sub-paragraph, consolidated excise invoices and electronic documents containing data on the actual fuel balances and volume of fuel or ethyl alcohol circulation for relevant period.

Taking into account that Clause 26 of Paragraph 2 Section I of the Law №3303 establishes that provisions of this Paragraph in wording of the specified Law shall apply from August 1, 2023, subject to compliance with the above specified requirements, regardless of the resumption of terms of performance of obligations specified in Sub-paragraph 69.9 of Paragraph 69 Sub-section 10 Section XX of the Code, liability is provided for late registration of excise invoices/adjustment calculations and submission of electronic documents containing data on the actual fuel balances and volume of fuel or ethyl alcohol circulation is not applicable.    

In order to give taxpayers opportunity to exercise right granted by the Law № 3033 to register excise invoices/adjustment calculations within terms specified by this Law, deadlines for registration of which are from February 24, 2022 to the last day of a month in which Law № 3303 came into force (until the date of renewal of the taxpayer's ability to fulfill tax obligations / until the last day of a month in which the martial law was suspended or canceled – for taxpayers who, on the date of entry into force of the Law № 3303, do not have opportunity to fulfill them) (hereinafter – excise invoices /adjustment calculations according to the Law № 3303), the taxpayers must comply with requirements for registration of excise invoices/adjustment calculations, in which the total volume of sold fuel or ethyl alcohol does not exceed volume according to Paragraph 232.3 Article 232 of the Code, and it is also recommended to observe the following peculiarities regarding their compilation and registration:

registering, in according to the Law № 3303, excise invoices, including consolidated excise invoices/adjustment calculations, compiled for operations carried out in a period from February 24, 2022 to the entry into force of this Law, observe the chronological order of registration, taking into account the date of their compiling;

excise invoices, including consolidated excise invoices, to be registered taking into account amount of fuel or ethyl alcohol residues available at such excise warehouse/excise mobile warehouse under each commodity subcategory code according to Ukrainian classification of the foreign economic activity products and conditional code calculated according to Paragraph 232.3 Article 232 of the Code, and synchronizing actions with excise tax payers - counterparties (regarding supply and receipt of fuel or ethyl alcohol), in order to determine volumes of fuel or ethyl alcohol, for which the first and second copies of excise invoices can be registered in the Unified Register of Excise Invoices;

consolidated excise according to the Law № 3303 may be compiled (taking into account Paragraph 232.1 Article 232 of the Code) separately for each excise warehouse/mobile excise warehouse for each commodity subcategory code according to Ukrainian classification of the foreign economic activity products and conditional code, after deducting volumes of fuel, for which excise invoices have already been registered in the Unified Register of Excise Invoices by such taxpayer;

consolidated excise invoices are recommended to be compiled separately for each calendar month (if necessary, for another period within the calendar month) with the date of compiling indicated in them – the last calendar day of the corresponding month;

when the taxpayer compiles consolidated excise invoices according to the Law № 3303, appropriate mark "X" is made in the upper left part of such invoices in line designated for this;

in excise invoices compiled according to the Law № 3303, for operations on the sale of fuel or ethyl alcohol to other excise tax payers, direction of the fuel use "3" is indicated.

Regarding submission of electronic documents containing data on the actual fuel balances and volume of fuel or ethyl alcohol circulation, in particular, daily reports on the daily summary accounting data on volumes of circulation (receipt/issuance) and fuel balances at the excise fuel warehouse (hereinafter - Report) for a period from February 24, 2022 to the last day of a month in which Law № 3303 enters into force (day of renewal of the taxpayer's ability to fulfill tax obligations/last day of a month in which the martial law is suspended or canceled in relevant cases), then such Reports can be submitted in manner specified by Article 230 of the Code, or in the form of electronic document for the corresponding period.

At the same time, it is recommended to prepare such Reports for a month for each excise warehouse separately, provided that no Report for a day was submitted for such excise warehouse during such month. In such Report, the 1st day of a month is indicated in the "beginning of the reporting day" line, and the last day of the month is indicated in the "end of the reporting day" line.

In case of submission of one or more Reports per day for reporting month (period), the administrator of excise warehouse must submit Reports for each day of the month (period) when the excise warehouse was operating.

With regard to registration of excise invoices/adjustment calculations and submission of electronic documents containing data on the actual fuel balances and volume of fuel or ethyl alcohol circulation, deadline for registration/submission of which is the first day of a month following the month in which the Law № 3303 enters into force, compiling and registration of excise invoices/adjustment calculations in the Unified Register of Excise Invoices and submission of electronic documents is carried out according to procedure and terms determined by Articles 231 and 230 of the Code.

Therefore, excise tax payers are subject to procedure and deadlines for registration of excise invoices/ adjustment calculations and submission of electronic documents containing data on the actual fuel balances and volume of circulation of fuel or ethyl alcohol, and responsibility for their untimely registration/submission, provided for in Articles 120² and 128¹ of the Code.

For excise tax payers who are unable to fulfill their tax obligations in a timely manner, rules provided for in the Procedure for confirming the possibility or impossibility of the tax payer's fulfillment of obligations shall be applied to confirm the possibility or impossibility of fulfilling such obligations, defined in Sub-paragraph 69.1 Paragraph 69 Sub-section 10 Section XX "Transitional provisions" of the Tax Code of Ukraine, approved by Order № 225 of the Ministry of Finance of Ukraine as of 29.07.2022, registered in the Ministry of Justice of Ukraine on 25.08.2022 under № 967/38303 (hereinafter – Order № 225). In particular, in case of a decision made by the controlling body about the impossibility of timely fulfillment by the taxpayer of tax obligation defined by this Procedure, responsibility provided for by the Code or other legislation, control of which is entrusted to the controlling bodies, shall not be applied to such taxpayer for its non-fulfillment/late execution.