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To the attention of the tax payers!

02.08.2019 -

Regarding the non-application of fines for violation of the deadline for registration of the excise invoices / adjustment calculations to the excise invoices that are done during the maintenance period of the system of electronic administration on the sale of fuel and ethyl alcohol:

According to Paragraph 1202.1 Article 1202 of the Tax Code of Ukraine violation by the tax payers of the deadline for registration of the excise invoices / adjustment calculations to the excise invoices in the Unified Register of the Excise Invoices stipulated by Article 231 of this Code entails the imposition of a fine ranging from 2 to 40 percent of the excise tax on the corresponding volumes of fuel or ethyl alcohol specified in such excise invoice / adjustment calculations, depending on the duration of the delay.

According to Paragraph 1202.2 Article 1202 of the Tax Code of Ukraine if there is the excise tax payer’s guilt in the absence of:

registration of the excise invoice / adjustment calculations within more than 120 calendar days after the date on which the taxpayer was required to make the excise invoice / adjustment calculations entails a fine of 50 percent of the excise tax sum on the corresponding volumes of fuel or ethyl alcohol;

the second copy of the excise invoice / second copy of the adjustment calculations in the Unified Register of the Excise Invoices by the excise tax payer who received fuel or ethyl alcohol within more than 120 calendar days after the deadline for registration of the second copy of the excise invoice / adjustment calculations there is prescribed imposition of the fine in the amount of 2 percent tax of the excise tax sum on the corresponding volumes of fuel or ethyl alcohol specified in such excise invoice / adjustment calculations.

Tax offenses are the unlawful acts (or inaction) of the tax payers, tax agents, and / or their officials, as well as officials of the supervisory authorities who have led to the non-compliance or improper fulfillment of the requirements stipulated by this Code and other legislation, the control of which is vested in the supervisory authorities (Article 109.1 of the Tax Code of Ukraine).

According to Paragraph 231.6 Article 236 of the Tax Code of Ukraine in case of detection of a technical error in the software or software components, hardware and software equipment, communication channels, functioning of electronic digital signature which makes it impossible to register the excise invoice / adjustment calculations in the Unified Register of the Excise Invoices – the central executive authority that implements the state tax and customs policy is obliged to publish a notification of the detection of such a technical error on its official website promptly, indicating the date and time of its commencement, take all necessary measures to restore the registration of excise invoices / adjustment calculations in the Unified Register of Excise Invoices, the results of which shall include a notification of the elimination of a technical error indicating the date and time of its completion on its official website.

During the period of technical error existence, in case of the impossibility to register excise invoice in the Unified Register of Excise Invoices, the transportation of fuel or ethyl alcohol by vehicles is allowed in the presence of a freight invoices that must contain information from the relevant excise invoice.

On the 31.07.2019 on the official website the State fiscal service of Ukraine published a notification with information that on the 01.08.2019 from 0 h. 00 minutes the maintenance of system of electronic administration on the sale of fuel and ethyl alcohol was carried out according to Paragraph 30 of the Procedure for the electronic administration on the sale of fuel and ethyl alcohol approved by the Resolution of the Cabinet of Ministers of Ukraine as of April 24, 2019 № 408.

Considering all mentioned above, during the maintenance of system of electronic administration on the sale of fuel and ethyl alcohol the tax payers are not able to register excise invoices / adjustment calculations and have the right to transport the fuel by vehicles in the presence of a freight invoices that contain information from the relevant excise invoice, so that fines for late registration of the excise invoices / adjustment calculations in the Unified Register of the Excise Invoices the deadline registration of which falls on the maintenance period, are not applicable.

It should be taken into account that the excise tax payer must register all excise invoices / adjustments calculations, the registration deadline of which fell on the period of technical error within three calendar days from the date of renewal of registration of the excise invoices / adjustments calculations in the Unified register of Excise Invoices.