Information regarding registration of excise invoices from 01.01.2025 for the fuel supply in consumer containers with a volume of up to 60 liters to a business entity that is not registered as the excise tax payer on fuel sales and does not have a license for the fuel storage, for the fuel storage exclusively for own consumption needs and/or industrial processing
Part 5 Article 28 of the Law of Ukraine № 3817-IХ as of 18.06.2024 “On the state regulation of production and turnover of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes and fuel” (hereinafter – Law № 3817) stipulates that business entities have a right to store fuel exclusively for their own consumption needs and/or industrial processing in a consumer containers each with a volume of up to 60 liters inclusively without obtaining a license for the fuel storage, for the fuel storage exclusively for their own consumption needs and/or industrial processing.
To prevent and avoid cases of registration refusal, accept and process excise invoices, taking into account the need to comply with a set of requirements during their registration in the Unified Register of Tax Invoices and correct reflection in the Electronic Administration System of the Fuel Sales limit, the fuel supplier who intends to sell fuel in a consumer containers each with a volume of up to 60 liters inclusively to a business entity exclusively for its own consumption needs and/or industrial processing without receiving it, according to Part 5 Article 28 of the Law № 3817, licenses for the fuel storage, for the fuel storage exclusively for own consumption needs and/or industrial processing – may sent to the State Tax Service of Ukraine according to procedure established by Article 42 of the Tax Code of Ukraine, a letter in any form with notification of data of the business entity – fuel recipient with obligatory indication of code according to the Unified State Register of Enterprises and Organizations of Ukraine (Taxpayer registration card number – for individuals-entrepreneurs), the buyer of such fuel (exclusively for own consumption needs and/or industrial processing in a consumer containers each with a volume of up to 60 liters inclusively), for including such fuel recipient in relevant directory of business entities that have a right to store fuel without obtaining a license for the fuel storage, for the fuel storage exclusively for own consumption needs and/or industrial processing, for using such directory in the excise invoice’s registration algorithms.