Main requirements for the fuel production:
1. Fuel production is carried out by business entities provided they have a license for a right to produce fuel.
2. Business entities receive license for a right to produce fuel for each fuel production place.
3. Mixing of fuels classified under different codes according to Ukrainian classification of the foreign economic activity products, resulting in fuel belonging to one of codes according to Ukrainian classification of the foreign economic activity products of the fuel being mixed, mixing of liquefied gas defined in Sub-paragraph 230.1.3 Paragraph 230.1 Article 230 of the Tax Code of Ukraine, as well as mixing of fuels (except for liquefied gas) and additives to fuels in amount of up to 1 percent inclusively, is not considered the fuel production.
Such fuel mixing may be carried out at the fuel storage facilities, including fuel storage facilities exclusively for the own consumption needs and/or industrial processing, places of whole and/or retail sales of fuel by business entities that have received license for a right to store fuel, for a right to store fuel exclusively for the own consumption needs and/or industrial processing, for a right to fuel wholesale, for a right to the fuel retail sale.
Fuel production is activity related to the processing of oil, gas condensate, natural gas, other types of raw materials, including non-fossil biologically renewable raw materials of organic origin (biomass), resulting in the fuel and other processed products, as well as activity related to the fuel mixing (except for liquefied gas) and additives in amount exceeding 1 percent of the total fuel volume;
Place of fuel production is the real estate object other than land plot or a single (integral) property complex on the territory of which technological equipment intended for the fuel production and fuel storage is located, which belongs to the business entity on the ownership right or use.
Eligibility for a license:
1. License for the fuel production is granted subject to:
registration or accounting of the business entity in tax authorities and notification by such business entity of the taxation objects and objects related to taxation through which relevant type of licensed activity will be carried out, according to requirements of Paragraph 63.3 Article 63 of the Tax Code of Ukraine;
completing electronic identification online in the Electronic cabinet in compliance with requirements of the Law of Ukraine "On electronic identification and electronic trust services" and corresponding with the controlling authority through the Electronic cabinet according to application accepted by the controlling authority for a wish to receive documents through the Electronic cabinet;
2. Licenses for the fuel production are granted to business entities, namely exclusively legal entities;
3. In case of privatization of state or municipal property, current license for a right to conduct relevant type of economic activity will be reissued to the business entity that privatized objects of state or municipal property for the validity term of such license, provided that such business entity complies with requirements of the Tax Code of Ukraine and this Law for conducting relevant type of economic activity and that such business entity submits to the licensing authority application for changes to information contained in the Unified register of licensees and places of fuel circulation.
The following copies have to be additionally attached to the application for a license for the fuel production:
1) documents confirming ownership or right to use land plot with indication of cadastral number of the land plot (in absence of cadastral number of the land plot in the specified documents, certificate from the State land cadastre of such land plot is provided), on which fuel production facility is located, valid on the date of submission of application and/or on the date of commissioning of such facility (these documents are not submitted in case of placement of the real estate facility on the port territory, provided that documents confirming right to use the port infrastructure are submitted);
2) certificate of acceptance into operation of a completed real estate object, confirming acceptance into operation of a completed real estate object, for all real estate objects located at the fuel production place necessary for carrying out such activities – for the real estate objects put into operation according to procedure established by the Law from May 1, 2011;
technical passport and/or inventory file, and/or certificate of technical characteristics of the real estate object, confirming functional purpose of the real estate object, issued by the technical inventory bureau or by individual-entrepreneur, or legal entity that employs one or more performers of certain types of work (services) related to the creation of architectural objects, who have passed professional certification and received qualification certificate for a right to perform work on the technical inventory of the real estate objects according to the Law of Ukraine "On architectural activities" – for the real estate objects put into operation according to procedure established by the Law by April 30, 2011 inclusively, located at the fuel production place necessary for carrying out such activities.
Confirmation of commissioning of the real estate objects intended for reception and storage of fuel, private ownership right to which arose according to procedure established by the Laws of Ukraine "On the privatization of state property" and "On the privatization of small state enterprises (small privatization)", is registration of ownership according to procedure established by the Law of Ukraine "On the state registration of property rights to the real estate and their encumbrances".
If documents specified in Paragraphs 1 and 2 of this Part are issued (executed) to a person other than the applicant, the applicant has to additionally submit documents confirming this person’s right to use relevant real estate object;
3) technological regulations containing information about all facilities and technological equipment at the production place necessary to ensure fuel production and storage;
4) technical conditions for the fuel production of a certain quality, which must meet requirements of technical regulations and national fuel quality standards;
5) permission for performing high-risk work and operating (using) high-risk machines, mechanisms, equipment or declaration of compliance of the material and technical base with requirements of labor protection legislation;
6) document confirming accreditation of a testing laboratory for determining fuel quality indicators, issued by authorized body, or a contract with laboratory accredited according to legislation (in absence of own accredited laboratory).