According to the 10th paragraph of Sub-paragraph 230.1.2 Paragraph 230.1 Article 230 of the Tax Code it is prohibited to sell fuel without the presence of registered flow meters, level meters and tanks, as well as without registration of excise warehouse.
According to Paragraph 12 Sub-section 5 Section XX of the Code, managers of excise warehouses are obliged to equip excise warehouses with flow meters and / or level meters and register them in the Unified state register of flow meters and level meters of fuel level in the tank within the following terms:
not later than July 1, 2019 for excise warehouse where tanks have total capacity exceeding 20 thousand cubic meters;
not later than October 1, 2019 for excise warehouse where tanks have total capacity exceeding 1 thousand cubic meters but does not exceed 20 thousand cubic meters;
not later than January 1, 2020 for excise warehouse where located tanks total capacity of which does not exceed 1 thousand cubic meters.
Article 1281 of the Code prescribes liability for violation of the rules of accounting, production and turnover of fuel or ethyl alcohol in excise warehouses.
Non-equipment and / or lack of registration in the Unified state register of flow meters and level meters of fuel level in the tank of level meter on put into operation tank located in the excise warehouse, and / or flow meter in the place of sale of fuel in bulk from excise warehouse located in the excise warehouse, as well as non-equipment and / or lack of registration in the Unified state register of flow meters of the volume of produced ethyl alcohol flowmeter-meter of ethyl alcohol at the place of receipt and release of ethyl alcohol located in the excise warehouse, entails the imposition of a fine totaling 20 thousand UAH for each unequipped tank, and / or unregistered level meter, as well as for each unequipped place of fuel release in bulk from the excise warehouse or for each place of receipt and release of ethyl alcohol, and / or unregistered flow meter / level meter of ethyl alcohol.
Repeated during year commission in the same excise warehouse of any violations prescribed in the first paragraph of this Paragraph, entails imposition of a fine totaling 50 thousand UAH for each unequipped tank and / or unregistered level meter, as well as for each unequipped place of fuel release in bulk from the excise warehouse or for each place of receipt and release of ethyl alcohol, and / or unregistered flow meter of ethyl alcohol (Paragraph 128 1.3 Article 1281 of the Code).
It is prohibited to sell fuel without the presence of registered flow meters, level meters and tanks, as well as without registration of the excise warehouse.
Please note that according to Article 52 1 Sub-section 10 Section XX “Transitional provision” of the Code, violations of tax legislation committed during the period from March 1, 2020 to the last calendar day of month (inclusively) when ends quarantine established by the Cabinet of Ministers of Ukraine throughout Ukraine to prevent the spread of coronavirus disease in Ukraine (COVID-19), penalties are not applicable, excepting sanctions for:
violation of the requirements for long-term life insurance contracts or insurance contracts within the framework of non-state pension provision, particularly the supplementary pension insurance;
alienation of property in a tax lien without the consent of supervisory authority;
violation of the law in a part of:
accounting, production, storage and transportation of fuel, ethyl alcohol, alcohol beverages and tobacco products;
targeted use of fuel, ethyl alcohol by taxpayers;
equipment of excise warehouses with flow meters and / or level meters;
implementation of functions defined by legislation in production and turnover of alcohol, alcohol beverages and tobacco products, as well as fuel;
carrying out of operations on sale of fuel or ethyl alcohol by business entities without registration of such entities as the excise tax payers;
violation of accrual, declaration and payment of the value added tax, excise tax and rent.
As follows, the Code does not restrict the application of penalties for violations of the law defined by Article 1281 of the Code during quarantine established by the Cabinet of Ministers of Ukraine throughout Ukraine to prevent the spread of coronavirus disease in Ukraine (COVID-19).