Regarding the application for replenishment of amount of the fuel residue with taxation condition “5” without payment of the excise tax and applications on conduction of documentary verification of authenticity of the data specified in such application to the controlling authorities by the excise taxpayers until January 20, 2020 inclusively
According to the Law of Ukraine as of 18.12.2019 № 391-IX “On amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine on improving administration of the excise tax” that became valid on 29.12.2019, the Sub-section 5 of Section XX “Transitional Provisions” of the Tax Code of Ukraine (hereinafter - the Code) was amended by Paragraph 29 of the following content:
“Business entity that until July 1, 2019 did not fall under the definition of the taxpayers according to Paragraph 212.1 Article 212 of the Code and the ones that starting from July 1, 2019 were registered as the taxpayers is entitled to submit the application for replenishment of amount of the fuel residue in system of electronic administration on the sale of fuel and ethyl alcohol without paying the excise tax once until January 20, 2020 inclusively separately for each excise warehouse / mobile excise warehouse and is entitled to submit application on conduction of documentary verification of authenticity of the data specified in such application in the case if:
1) the amount of fuel specified in such application simultaneously meet the following conditions:
was stored with by such business entity in its excise warehouse as of July 1, 2019 and belonged to another business entity that fall under the definition of the taxpayers until July 1, 2019;
was specified in the excise invoices compiled for operations on the sale of such amount of fuel to their owner, which have been registered in the Unified Register of Excise Invoices until 1 July 2019;
was not accounted in system of electronic administration on the sale of fuel as of July 1, 2019;
2) the amount of fuel specified in such application simultaneously meet the following conditions:
was received by such business entity after July 1, 2019 and sold by the taxpayer until June 30, 2019 inclusively;
was specified in the excise invoices compiled for operations on the sale of such amount of fuel to their owner, which have been registered in the Unified Register of Excise Invoices until 1 July 2019;
was not accounted in system of electronic administration on the sale of fuel as of July 1, 2019.
The only state register of enterprises and organizations of Ukraine code (for legal entities) or the taxpayer’s registration card number (for individuals) of business entity whose fuel is stored in accordance with the concluded storage contracts should be additionally specified in the application for replenishment of amount of the fuel residue compiled by the taxpayers referred to in Sub-paragraph 1 of this Paragraph.
In formula specified in Paragraph 232.3 Article 232 of this Code, the controlling body during 10 calendar days considers the amount of fuel confirmed by the results of the documentary verification carried out by the controlling body as the amount for which the taxpayer is entitled to register excise invoices and / or adjustment calculations in the Unified Register of Excise Invoices.
Documentary verification of authenticity of the data in application for replenishment of amount of the fuel residue submitted in accordance with this Paragraph to the actual data and / or accounting data of the business entity, the fact of delivery and reflection of volumes of realization in system of electronic administration on the sale of fuel until July 1, 2019 is appointed by the controlling body in the order determined by the legislation, not later than April 1, 2020.”
Please note that:
- application should be compiled and submitted by the business entities that who until 1 July 2019 did not fall under the definition of the taxpayers according to Paragraph 212.1 Article 212 of the Code and the ones that starting from July 1, 2019 were registered as the taxpayers.
- date of compiling - from 29.12.2019 to 20.01.2020 inclusively;
- in the top left part of the application, the mark “X” can be indicated only in the column “Main”;
- the mark “X” must be indicated at the top right part of the application in one of the columns provided for it depending on the basis for the application (Subparagraph 1 or Subparagraph 2 of Paragraph 29 Sub-section 5 of Section XX “Transitional Provisions” of the Code);
- column Adjustment of indicators in the application for replenishment (adjustment) of amount of the fuel residue should not be filled in;
- requisites of individual whose fuel is stored must be specified in the corresponding column in the applications compiled according to Subparagraph 1 Paragraph 29 Sub-section 5 of Section XX “Transitional Provisions”. The specified column should not be filled in the applications compiled according to Subparagraph 2 of Paragraph 29 Sub-section 5 of Section XX “Transitional Provisions” of the Code;
- tabular part of the application:
column “Taxation condition” may contain only taxation condition “5”;
indicators specified in column “Amount of fuel sold in kilograms” and “Amount of fuel with temperature of 15 ° C sold in liters” can only be positive (not negative or null);
column “Excise tax amount” and “Total amount of excise tax” must contain figure “0”;
Amount of fuel in the Applications for replenishment (adjustment) of amount of the fuel residue in accordance with Paragraph 29, Sub-section 5, Section XX “Transitional Provisions” of the Code without payment of the excise tax (taxation condition “5”) submitted by the taxpayers from 29.12.2019 to 20.01.2020 inclusively is considered by the controlling body in formula specified in Paragraph 232.3 Article 232 of this Code as the amount for which the taxpayer is entitled to register excise invoices and / or adjustment calculations in the Unified Register of Excise Invoices:
only according to the results of documentary verification of authenticity of the data in application for replenishment of amount of the fuel residue to the actual data and / or accounting data of the business entity, the fact of delivery and reflection of volumes of realization in system of electronic administration on the sale of fuel until July 1, 2019 during 10 calendar days after such confirmation (according to the results of documentary verification).