Regarding the completion of the of excise invoices for operations on the sale of fuel from the excise warehouses through the fuel or oil dispensers in the fuel tank of a vehicle of another business entity – excise taxpayer on the sale of fuel.
According to Sub-paragraph 14.1.212 Paragraph 14.1 Article 14 of the Tax Code of Ukraine (hereinafter - the Code) the sale of fuel is any operation on physical transfer (sale, shipment) of fuel with the transfer of ownership on such fuel or without such transfer for a charge (compensation) or without such payment in the customs territory of Ukraine from the excise warehouse / mobile excise warehouse:
to the excise warehouse;
to the mobile excise warehouse;
for own consumption or industrial processing;
to any other individual.
Paragraph 231.1 Article 231 of the Code determines that the taxpayer’s duty is to make the excise invoice in electronic form for each code of the commodity subcategory according to the Ukrainian classification of goods of the foreign economic activity on the sold fuel or ethyl alcohol and to register it in the Unified register of excise invoices in compliance with the condition of registration in the order specified by the legislation, the electronic signature of the authorized by the taxpayer individual, particularly regarding the sale of fuel or ethyl alcohol.
According to Sub-paragraph 14.1.6 Paragraph 14.1 Article 14 of the Code the fuel tank as a tank for storing fuel directly in a vehicle or technical equipment is not considered as the excise warehouse. According to Sub-paragraph 14.1.6 1 Paragraph 14.1 Article 14 of the Code the mobile excise warehouse is a vehicle (automobile, railway, sea, river, air, main pipeline) which transports and / or stores the fuel or ethyl alcohol in the customs territory of Ukraine.
As follows, the fuel tank as a tank for storing fuel directly in a vehicle cannot be considered as the excise warehouse / mobile excise warehouse.
Paragraph 232.3 Article 232 of the Code determines that in the system of electronic administration on the sale of fuel or ethyl alcohol the change of indicator åANaklOtr (that is, the amount of fuel to which the taxpayer is entitled to register excise invoices and / or calculations of adjustment, as well as adjustments to applications for replenishment of the amount of residual fuel in the Unified Register of excise invoices) does not be done on the volume of sold fuel from the excise warehouse, which is a fuel retailer that has received a license for the retail trade of fuel through the fuel or oil dispensers to taxpayer – recipient of the fuel.
To the regulation of issue regarding the accounting and reflection of operations on the sale of fuel from the excise warehouse (which is not a fuel retailer, which has received a license for retail trade of fuel) through fuel or oil dispensers into the fuel tank of the excise tax payer’s vehicle in the electronic administration on the sale of fuel or ethyl alcohol, we suggest to indicate the direction for the use of fuel “4” - the sale of fuel from the excise warehouse that is a fuel retailer, which has received a license for the retail trade of fuel in the appropriate line in the excise invoices complied for such operations.