Regarding acceptance of new forms of excise invoice, adjustment calculations to excise invoice, application for replenishment (adjustment) of fuel balance, application for replenishment (adjustment) of ethyl alcohol balance, approved by Order of the Ministry of Finance of Ukraine dated 27.11.2020 № 729.
State Tax Service of Ukraine informs that from the 1st of March 2021 begins acceptance and registration of documents, forms of which are approved by Order of the Ministry of Finance of Ukraine dated 27.11.2020 № 729 “On approval of application forms for registration of the excise tax payer for the sale of fuel or ethyl alcohol and / or excise warehouses, excise invoice, adjustment calculation to excise invoice, application for replenishment (adjustment) of fuel balance, application for replenishment (adjustment) of ethyl alcohol balance, Procedure for filling in excise invoice, adjustment calculation to excise invoice, application for replenishment (adjustment) of fuel balance, application for replenishment (adjustment) of ethyl alcohol balance” (hereinafter – Order № 729), registered at the Ministry of Justice of Ukraine on 14.12.2020 for № 1241/35524. The following documents will be accepted:
excise invoice form “P” – J (F) 1203202;
adjustment calculation to excise invoice form “P” – J (F) 1203302;
application for replenishment (adjustment) of fuel balance – J (F) 0210903;
excise invoice form “C” – J (F) 1203402;
adjustment calculation to excise invoice form “C” – J (F) 1203502;
application for replenishment (adjustment) of ethyl alcohol balance – J (F) 0209902.
In addition, the excise tax payers for the sale of fuel or ethyl alcohol will be able to register the second copy of excise invoice form F / J1203201, J / F1203401 and adjustment calculation to excise invoice – J / F1203301, J / F1203501, for which the first copy of excise invoice or calculation adjustment was registered in the Unified register of tax invoices until 28.02.2021 (inclusively). Registration of the second copy of documents on the forms F / J1203201, J / F1203401, J / F1203301, J / F1203501 in the Unified register of tax invoices is carried out only till 31.03.2021 (inclusively).
Excise tax payers – managers of excise warehouses which are the place of retail sale, must draw up and submit excise invoice for the accounting difference (ie the deviation between volume of fuel balance in the System of electronic administration on the sale of fuel and ethyl alcohol and the actual fuel balances that occurred as a result of taking into account liters of fuel (in the System of electronic administration on the sale of fuel and ethyl alcohol) dispensed through fuel dispensers in such excise warehouse as liters, which are considered to be reduced to a temperature of 15°C without taking into account the impact of changes in actual air temperature).
Excise invoice for the accounting difference is drawn up for each year separately (starting from 2016) on the basis of accounting certificate. Excise invoice for 2016 – 2020 can be submitted until 15.03.2021 (inclusively).
Excise invoice for the accounting difference in the relevant fields must indicate:
operation code for compilation in one copy – “9”;
taxation condition – “0”;
direction of use – “4”;
date of compilation – from 15.01.2021 to 31.01.2021.
Tabular part of excise invoice must contain:
Column 2 with (Description of goods according to Ukrainian classification of the FEA goods), the description shall be preceded by year “PPPP” for which such excise invoice is submitted;
Column 3 (volume of sold fuel in kilograms) with zero value;
Column 4 with excess of volume of the fuel balance in liters, reduced to a temperature of 15°C, accounted for by payer in the System of electronic administration on the sale of fuel and ethyl alcohol, over amount of the fuel balance in liters, reduced to a temperature of 15°C, in the accounting of such payer.
Column 4 with specified volume of fuel according to each code of Ukrainian classification of the FEA goods of fuel (or conditional code), which according to the System of electronic administration on the sale of fuel and ethyl alcohol is accounted for in the excise warehouse, which is a place of the retail sale of fuel, for which a license for the retail sale of fuel, may not exceed the accounting difference determined according to Paragraph 47 of the Procedure for electronic administration of fuel and ethyl alcohol, approved by the Cabinet of Ministers of on 24.04.2019 № 408.