Main requirements for the fuel wholesale:
1. Fuel wholesale is carried out by business entity with license for the fuel wholesale.
2. Business entities carry out fuel wholesale exclusively in a consumer containers of up to 5 liters inclusively without obtaining license for the fuel wholesale.
3. Business entities receive license for the fuel wholesale for each place of the fuel wholesale and in the absence of places of the fuel wholesale – one license for the fuel wholesale at the location of business entity or location of the non-resident’s permanent representative office.
4. Fuel wholesale (except for the fuel wholesale in the absence of wholesale trading locations) is carried out exclusively from the fuel wholesale trading locations.
5. Fuel wholesale in the absence of the wholesale locations is carried out:
from/at the location of fuel storage, fuel wholesale, in which licensee makes purchases and/or receives fuel storage services, provided that fuel is sold by the business entity that has received license for the fuel storage, for the fuel wholesale in such location;
in a transport vehicle in which fuel is transported and/or stored.
Fuel wholesale is activity of selling self-produced, imported or purchased fuel to the business entities involved in the retail fuel sale, to other business entities, including in a transport vehicle in which fuel is transported and/or stored. Fuel filling under a contract for own consumption according to Sub-paragraph 14.1.212 Paragraph 14.1 Article 14 of the Tax Code of Ukraine is not considered the fuel wholesale.
Place of the fuel wholesale is the real estate object, other than land plot, or a single (integral) property complex on the territory of which technological equipment is located, intended for receiving, storing fuel, including for mixing fuel or mixing fuel and additives to fuel, and fuel wholesale, which belongs to the business entity on the ownership right or use. Place of the fuel wholesale is considered place of the fuel storage if fuel storage is carried out at such place of the fuel wholesale.
Right for obtaining liscence:
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. In case of privatization of state or municipal property, the current license for a right to conduct relevant type of economic activity has to 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 license for a right to the fuel wholesale if there are places for the fuel wholesale:
1) documents confirming the ownership right or right to use land plot with indication of cadastral number of the land plot (in the 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 the fuel wholesale facility is located, provided that there are the fuel wholesale locations 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 territory of the port, provided that documents confirming the 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 in place of the fuel wholesale, provided that there are the fuel wholesale locations 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 technical inventory bureau or by individual-entrepreneur, or a 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 until April 30, 2011 inclusively, located in place of the fuel wholesale if there are the fuel wholesale places necessary for carrying out such activities.
Commissioning confirmation of the real estate objects intended for reception and storage of fuel, right of private ownership 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 ownership registration 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 his/her right to use relevant real estate object;
3) permission for performing a high-risk work and operating (using) high-risk machines, mechanisms, equipment or compliance declarations of the material and technical base with requirements of labor protection legislation.
Applicants involved in the fuel wholesale in the absence of the fuel wholesale locations do not submit copies of the above specified documents.