Main requirements for the fuel storage:
1. Fuel storage is carried out by the business entities with license for the fuel storage or for a right to store fuel exclusively for the own consumption needs and/or industrial processing.
2. Business entities receive license for the fuel storage, for a right to store fuel exclusively for their own consumption needs and/or industrial processing for each fuel storage location.
3. Business entity has a right to store its own fuel and fuel belonging to another business entity without obtaining license for the fuel storage in places of fuel production or places of the fuel wholesale or places of the retail fuel sale for which appropriate license has been obtained.
4. License for the fuel storage, for a right to store fuel exclusively for the own consumption needs and/or industrial processing, is not obtained for the fuel storage locations used by:
1) enterprises, institutions and organizations that are fully supported by the state or local budget funds;
2) enterprises, institutions and organizations of the state reserve system;
3) business entities for storing fuel for their own production and technological needs, which is used exclusively at the oil and gas production sites, drilling platforms and is not sold in places of the whole or retail sales.
5. Business entities store fuel exclusively for their own consumption needs and/or industrial processing in consumer containers each with a volume of up to 60 liters inclusively without obtaining license for the fuel storage, for a right to store fuel exclusively for their own consumption needs and/or industrial processing.
6. It is prohibited to store and/or sell (use) fuel receipt of which has not been confirmed:
1) for the importer – customs declaration (including temporary, additional or other type of customs declaration) or document required for placing products in temporary storage under customs control;
2) for the wholesale and/or retail business entity – primary document and for moving within the same business entity – document for the internal movement;
3) for the business entity for storing fuel (for the needs of other business entities) – document confirming acceptance of products for storage;
4) for the business entity for storing fuel for its own needs – document confirming acceptance of fuel.
7. During the audit regarding compliance with requirements of this Law, business entities that have received license for the fuel storage exclusively for their own consumption needs and/or industrial processing are obliged, on the audit day, to provide the tax authority’s officials that conduct audit with information regarding addresses or cadastral numbers of all land plots on which fuel storage tanks are located, their number and capacity, and also provide such officials with the opportunity to inspect such tanks.
Fuel storage is a provision of services and/or activities related to implementation of receiving, loading, unloading, placing and/or dispensing fuel (own or received from other persons).
Fuel storage location is a real estate object other than land plot, or single (integer) property complex, on the territory of which acceptance, loading, unloading, placement and/or issuance of fuel (own or received from other persons) is carried out, which belongs to the business entity on the ownership right or use.
Fuel storage location exclusively for the own consumption needs and/or industrial processing is a place (territory) where structures and/or equipment, and/or tanks, containers, and/or containers (except for consumer containers, consumer containers and returnable containers (gas cylinders) each with a volume of up to 60 liters inclusively) are located, which belong to the business entity on the ownership right or use and are intended for storing fuel exclusively for the needs of its own consumption and/or industrial processing by such business entity.
Right for obtaining license
1. License for the fuel storage is granted on the condition of:
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 the 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, 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 application for license for the fuel storage:
1) documents confirming the right ownership 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 storage facility is located (except for the fuel storage exclusively for the own consumption needs and/or industrial processing), 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’s territory, provided that documents confirming the usage right of 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 storage location 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 in a place where fuel is stored, necessary for carrying out such activities.
Commissioning confirmation of the real estate objects intended for reception and fuel storage, the 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 state registration of property rights to 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 high-risk work and operating (using) high-risk machines, mechanisms, equipment or declarations of compliance of material and technical base with requirements of labor protection legislation.
Business entities that store fuel exclusively for their own consumption and/or industrial processing do not submit copies of the above specified documents. Such business entities have to indicate in their application for the fuel storage license exclusively for their own consumption and/or industrial processing that the fuel is used exclusively for their own consumption and/or industrial processing and have provide the following information:
for stationary tanks – total capacity and their actual location;
for non-stationary containers and/or consumer packaging (except for consumer packaging, consumer packaging and returnable packaging (gas cylinders) each with a capacity of up to and including 60 liters):
for containers with a capacity of up to 250 liters each and total capacity of containers and/or consumer packaging up to and including 500 liters – on their presence, without specifying the total number of such containers, and on their actual location;
for containers with a capacity of more than 250 liters each – capacity of each container and the total capacity of containers, without indicating their actual location.