On August 30, TEFFI Law Firm senior lawyer Alexander Bannikov had reported at The TAX FEST. Our lawyer told about the changes that the Tax Code of Ukraine underwent: expectations and real consequences. They also discussed all the important concepts on this topic, stating that it is not an excise warehouse and who really needs an excise duty registration.
We publish the abstracts of his speech – briefly about the main thing:
Law № 2628 amended the CMC to administer the production, sale and storage of fuel.
Thus, the CCU has been supplemented with the concepts of excise warehouse (including mobile), their managers, changed the procedures for registration and accounting of the work of excise warehouses, established the procedure for accounting for fuel.
– Additional UAH 6.3 billion, including UAH 5.9 billion. directly to the State Budget;
– Reduction of losses from the State and local budgets by 40%;
– Legalization and transparency of the fuel market;
– Improving the quality of fuel, improving fuel accounting for businesses;
– Preventing the release of fuel by business entities engaged in its counterfeit production and trafficking, etc.
– Significant impact on non-gas station entities;
– Additional financial and personnel burden on business entities;
– Lack of ongoing consultation on the implementation of the reform provisions by the authorities;
– Lack of implementation of a number of regulatory and software.
According to Art. 212 ТС of Ukraine the person who sells fuel is a payer of excise tax.
Persons engaged in the sale of fuel shall be obliged to be registered as taxpayers by the controlling authorities at the location of legal entities prior to the commencement of the sale of the fuel.
ТС of Ukraine: fuel is petroleum products, liquefied gas, alternative motor fuels, mixed motor fuels, substances used as components of motor fuels, other goods defined in Art. 215 ТС of Ukraine.
The sale of fuel is any operation for the physical transfer (leave, shipment) of fuel with the transfer of ownership of such fuel or without such transfer, for a fee (compensation) or without such payment in the customs territory of Ukraine.
Excise warehouse is a premises or territory in the customs territory of Ukraine, where the manager of the excise warehouse conducts its economic activity by producing, processing (processing), mixing, bottling, loading-unloading, storage, sale of fuel.
Not excise duty:
– capacity up to 200 m3, up to 1000 m3 per year for own needs, without sale;
– payer of group IV single tax, up to 10000 m3 per year, for own needs, without sale;
– fuel tank.
Excise warehouse manager – the owner / user of the premises / territory (one AU – one owner, one owner – several AU).
The manager of the excise warehouse of a mobile vehicle is the owner of a fuel who, using a vehicle, regardless of who owns such a vehicle, sells or stores fuel or imports fuel into the customs territory of Ukraine from which the excise tax is paid.
– production of fuel without a license – 1 million UAN;
– wholesale of fuel or storage of fuel without a license – 500 thousand UAH;
– retail sale of fuel without a license – 250 thousand UAN;
– retail sale of fuel through the electronic cash register (book of accounting transactions) is not specified in the license – 200% of the value of products sold through such cash register (book of accounting transactions), but not less than 10 thousand hryvnias.
Resolution of the Cabinet of Ministers of Ukraine dated 22.11.2017 No. 891.
Excise warehouses shall be equipped with flowmeters at each fuel fill point (fuel dispensers serve as flowmeters) and level meters at each commissioned fixed tank located at the excise warehouse.
Meters equipped with meters and entered in the register must:
– Excise warehouse, where tanks with a total capacity of more than 20,000 m3 are located, not later than July 1, 2019;
– from 1000 to 20000 cubic meters. meters, – until October 1, 2019;
– up to 1000 m3 – until January 1, 2020.
Data on actual fuel residuals and turnover (volume of sales and volume of received) of fuel are formed after the last fuel turnover operation for the reporting day, but not later than 23 hours 59 minutes of such day, prior to commencement of fuel operations per day, which it is on the reporting day, and are submitted to the DFS no later than 23 hours 59 minutes of the day after the reporting day.
The actual readings of flowmeters and meters are converted to liters brought to a temperature of 15 ° C.
Imposition of a fine of 20,000 UAN for each non-equipped tank and / or unregistered meter or
flowmeter at the point of release of fuel in bulk. Again during the year – 50 000 UAH.
By Resolution of the Cabinet of Ministers of Ukraine No. 545 of June 19, 2019.
The excise invoice shall be made in one copy in the case of:
– sale of fuel from the excise warehouse and / or from the excise warehouse mobile for own consumption or industrial processing or for the volume of lost / spoiled / destroyed fuel or any other persons – non-payers of the excise tax;
– import / export of fuel to the customs territory of Ukraine / outside the customs territory of Ukraine (based on the data of the relevant customs declaration).
The excise invoice is made in two copies in case of sale of fuel:
– from an excise warehouse to another excise warehouse, in particular through a pipeline or using a mobile excise warehouse when such other excise warehouse is already known before the sale of fuel;
– from excise warehouse to excise warehouse of mobile;
– from the excise structure of the mobile to another excise structure of the mobile;
– from excise warehouse of mobile to excise warehouse.
When filling the AN, special attention should be paid to the left part of the AN, which states: codes of operations for the AN, which consists in one copy, fuel tax conditions and directions of fuel use.
Operations codes for AN, which consists in one instance:
1 – own consumption or industrial processing;
2 – fuel, lost, damaged, destroyed (para. 214.7, art. 214 and para. 216.3, art. 216 of the PC of Ukraine);
3 – sale of a non-payer fuel business entity;
4 – import of fuel into the customs territory of Ukraine;
5 – export (export) of fuel outside the customs territory of Ukraine;
6 – sale of fuel recipient, which is not a business entity.
Importantly! In case the AN is in two copies, the number “0” is indicated in the corresponding field.
Fuel tax conditions have the following characteristics:
1 – fuel which is not taxable according to paragraphs. 213.2.1 TC of Ukraine;
2 – fuel exempt from excise tax in accordance with paragraph 213.3 of the TC of Ukraine;
3 – under the conditions established by Clause 229.8 of the TC of Ukraine;
4 – under the conditions established by clauses 229.2 – 229.7 of the TC of Ukraine;
5 – fuel remnants that are not accounted for in the SEARP (formed as of 01.07.2019 by economic entities that did not pay fuel excise tax until 01.07.2019).
For other transactions that do not belong to the operations assigned to one of the codes of the conditions of taxation conditions (1-5), in the corresponding line the figure “0” is indicated.
Areas of fuel use have the following features:
1 – sale of fuel in consumer packaging up to 5 liters (inclusive) by the producer or the person who has poured fuel into such container;
2 – sale of fuel from the excise warehouse to another excise warehouse with the use of the excise warehouse of a mobile vehicle if such other excise warehouse is already known before the sale of the fuel;
3 – distribution of the volume of fuel residues as of 01.07.2019 between excise warehouses / mobile excise warehouses, where such volumes actually existed.
4 – sale of fuel from the excise warehouse, which is a retail fuel retailer, licensed for retail fuel trade.
For the fuel with which the operations are not assigned to one of the codes of the direction of use sign (1-4), in the corresponding line the figure “0” is indicated.
Bill № 10212 of 09.04.2019 to improve the administration of individual taxes and fees. Postponement of several years.
In practice, the wholesale scheme for the sale of fuel using smart cards or coupons is common.
Smart Card – A plastic card with a built-in microcontroller as a carrier and processor of information needed to initiate funds transfers and / or perform business operations.
Coupon – a special coupon, purchased under the terms and the selling price of the stipulated nominal value, which confirms the right of its owner to receive a fixed amount of oil of a certain name and brands marked on it at the gas station.
An entity that sells smart cards or coupons may not have its own gas station and actually mediate its fuel sales operations.
The mere implementation of non-cash coupons and smart cards does not apply.