When will the new application form for entering storage location into the Unified Register of Storage Locations and for making changes to information contained in the Unified Register of Storage Locations be introduced?
New application form for entering storage locations into the Unified State Register of Storage Locations was introduced on May 23, 2025. On this day, Order of the Ministry of Finance of Ukraine № 159 as of 17.03.2025 was officially published. Accordingly, application forms approved by Order of the State Tax Administration of Ukraine as of 28.05.2002 № 251 became invalid.
Therefore the following are currently in effect:
new application form for entering storage location into the Unified Register of Storage Locations and for making changes to information contained in the Unified Register of Storage Locations, certificate form from the Unified Register of Storage Locations (hereinafter – Application);
Procedure for filling out application for entering storage location into the Unified Register of Storage Locations and for making changes to information contained in the Unified Register of Storage Locations (hereinafter – Procedure);
certificate form from the Unified Register of Storage Locations;
Codes and types of goods (products).
What is procedure for submitting Application?
Application and documents (copies) submitted together with Application are submitted by the applicant in paper or electronic form according to procedure specified in Article 42 Chapter 1 Section II of the Tax Code of Ukraine.
To which State Tax Service’s authority is Application submitted?
Maintaining procedure of the Unified Register of Storage Locations, approved by Resolution of the Cabinet of Ministers of Ukraine № 68 as of 24.01.2025, stipulates that entry of storage locations into the Unified Register of Storage Locations (hereinafter – Register) is carried out by business entities specified in Part 1 Article 39 of the Law of Ukraine № 3817 as of 18.06.2024, by submitting application to relevant State Tax Service’s body, namely to:
State Tax Service’s apparatus – regarding storage locations for ethyl alcohol, particularly bioethanol;
territorial body of the State Tax Service – regarding storage locations for alcoholic distillates, alcoholic beverages, tobacco raw materials, tobacco products, liquids used in electronic cigarettes.
What is procedure for filling out Application?
Section I of Application contains information about the application type:
applicant is required to mark "×" in the corresponding box for one of the following types of applications:
on entering storage location into Register;
on making changes to information contained in Register;
on making changes to information contained in Register (in case of excluding information regarding storage location entered in Register).
In case of making changes to information contained in Register, grounds for making changes are also indicated in the corresponding cells with a mark "×".
Section II of Application contains information about the business entity – applicant:
requisites of entity with indication of its location;
characteristics of its activity type;
note about peculiarity of its activity type.
Applicant indicates information about storage location and information about the goods (products) in Section III of Application.
Section IV of Application contains information about documents/copies of documents submitted with application.
Application has to be signed by the head of business entity or by individual-entrepreneur or authorized person.
What liability is provided for violation of rules for entering storage locations into Register?
Paragraph 35 of Part 2 Article 73 of the Law of Ukraine № 3817 as of 18.06.2024 stipulates that financial sanctions in the form of fines are applied to business entities for violation of norms of this Law, namely:
for storage of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes, in storage locations not included in the Unified Register of Storage Locations – 100 percent of the cost of goods (products) available in such storage location, but not less than 3 times the minimum wage established by the law as of January 1 of the reporting (tax) year.
In case of discovery of storage of tobacco raw materials by business entity without entering storage locations in Register in cases provided for by this Law, the tax authority shall, not later than three working days from the date of discovery of such fact, seize such tobacco raw materials and apply to the court for a decision on their confiscation and destruction (Part 7 Article 73 of the Law of Ukraine № 3817 as of 18.06.2024).
For reference:
Order of the Ministry of Finance of Ukraine № 159 as of 17.03.2025 “On approval of the application form for entering storage location into the Unified Register of Storage Locations and on making changes to information contained in the Unified Register of Storage Locations, procedure for filling it out, certificate form from the Unified Register of Storage Locations and Codes and types of goods (products)”, registered in the Ministry of Justice of Ukraine on 18.04.2025 under № 604/44010.
Order of the State Tax Administration of Ukraine № 251 as of 28.05.2002 “On approval of Maintaining procedure of the Unified State Register of Storage Locations and certificate form for entering storage location into the Unified State Register”, registered in the Ministry of Justice of Ukraine on 15.08.2002 under № 670/6958.
Resolution of the Cabinet of Ministers of Ukraine № 68 as of 24.01.2025 “On approval of Maintaining procedure of the Unified Register of Storage Locations”.
Law of Ukraine № 3817-IХ as of 18.06.2024 “On state regulation of production and circulation of ethyl alcohol, alcohol distillates, bioethanol, alcoholic beverages, tobacco products, tobacco raw materials, liquids used in electronic cigarettes and fuel”.