Paragraph 25 Subsection 5 Section XX “Transitional provisions” of the Code stipulates that the provisions of Paragraphs 1202.1 - 1202.3 Article 1202 of the Code that prescribe application of new penalties become valid starting from 01 October 2019 according to changes made by the Law of Ukraine as of November 23, 2018 №. 2628-VIII “On amendments to the Tax code of Ukraine and some other legislative acts of Ukraine on improving the administration and revision of rates of the individual taxes and fees” (hereinafter – the Law №. 2628).
Paragraphs 1202.1 – 1202 Article1202 of the Code prescribe penalties for violation of the terms and procedure for registration of excise invoices and adjustment calculations to such excise invoices in the Unified Register of Excise Invoices (hereinafter - UREI).
The amount of penalties depends on the number of calendar days of the excise tax payer breaking the deadline for registration of excise invoices / adjustment calculations invoices in the Unified Register of Excise Invoices stipulated by Article 231 of the Code and determined from 2 to 40 percent of the excise tax on the corresponding volumes of fuel or ethyl alcohol specified in such excise invoices / adjustment calculations (Paragraph 1202 Article 1202 of the Code).
Paragraph 1202.2 Article1202 of the Code prescribes penalties in the amount of 50 and 2 percent of the amount of excise tax on the respective volumes of fuel or ethyl alcohol in the absence of the fault of the excise tax payer who received the fuel or ethyl alcohol for registration in the UREI of the excise invoice / adjustment calculations, second copy of the excise invoice / second copy of adjustment calculations within more than 120 calendar days after the deadline for registration of the excise invoice / adjustment calculations, second copy of the excise invoice / adjustment calculations.
According to new edition of the Law №. 2628 there are Article 231 “Excise Invoice” and Article 232 “Electronic administration on the sale of fuel and ethyl alcohol” of the Code, also the updated procedure and terms for registration of excise invoices and the calculation adjustments to them in the UREI (Paragraph 231 Article 231.6 of the Code).
According to the new edition of Article 231 of the Code starting from 01.07.2019 the conditions and requisites of the excise invoice compliance have been considerably expanded; the range of entities that are required to compile and register them; deadlines for the collection and registration of excise invoices in the UREI on the import of ethyl alcohol, fuel or alcohol to the custom territory of Ukraine; introduced new procedure for compliance and timing for registration of the excise invoices in one and two copies from the excise warehouse, which is the place of retail trade, from the excise warehouse, from the mobile excise warehouse and / or adjustment calculations, etc.
Taking into account all mentioned above, according to the provisions of Paragraph 25 Subsection 5 Section XX “Transitional Provisions” of the Code and according to the changes in the approaches on the compliance and registration of the excise invoices / adjustment calculations stipulated by Articles 231 and 232 of the Code, including the time limits for their registration in the UREI, the rules of Paragraphs 1202.1 - 1202.3 Article 1202 of the Code, which became valid on 01.07.2019, regarding the application of penalties for violation of terms and procedure for registration of the excise invoice / adjustment calculations, second copy of the excise invoice / second copy of adjustment calculations will become applicable starting from 1 October 2019, it means that penalties can be applied to the excise invoices, adjustment calculations to the excise invoices whose date of registration in the UREI starts from October 1, 2019.
This position of the SFS was approved by the Ministry of Finance of Ukraine (letter dated 08.08.2019 № 11320-10-5 / 21041).