In regard to a numerous appeals from farmers and private landowners, the State Tax Service of Ukraine informs about the need to obtain a license for fuel storage by business entities that store fuel that is not sold to others and is used exclusively for own consumption or industrial processing.
Such business entities shall indicate in Application the use of fuel for own consumption or processing, total capacity of tanks used for fuel storage and their actual location and copy of payment order with the bank’s mark of payment for such license in the amount of 780 UAH (code classification of budget revenues 22013400).
Licenses for the fuel storage are issued by the executive bodies authorized by the Cabinet of Ministers of Ukraine at the location of fuel storage for five years.
Resolution of the Cabinet of Ministers of Ukraine as of 05.08.2015 № 609 “On approval of the List of licensing bodies and recognition of certain Resolutions of the Cabinet of Ministers of Ukraine as repealed” defines territorial STS bodies as licensing bodies for the fuel storage.
License fee shall be paid by the licensing authority in amounts established by this Law and shall be credited to local budgets.
Given the above mentioned, business entity that intends to obtain license for fuel storage (exclusively for own consumption or industrial processing) must contact Main Directorate of the STS in region and / or Kyiv city at the place of production activity.
Samples of recommended application forms, particularly for obtaining license for the fuel storage are posted on the official web portal of the State Tax Service at: www.tax.gov.ua/diyalnist-/admin-poslugi/mistsya-nadannya.
Please note that officials and citizens are prosecuted under current legislation for violation of the Law of Ukraine “On state regulation of production and turnover of ethyl alcohol, cognac and fruit, alcohol beverages, tobacco products, liquids used in electronic cigarettes and fuel”.