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To the attention of the excise tax payers!

02.08.2019 -

Regarding the correction of erroneous indicators made in the excise invoices compiled for the distribution of the volumes of fuel residues recorded by taxpayers in the System of electronic administration on the sale of fuel between the excise warehouses / mobile excise warehouses, where such volumes of fuel residues are present as of July 1, 2019.

According to Paragraph 231.7 Article  231 of the Tax Code of Ukraine (hereinafter referred to as the Code) the adjustments of indicators in the excise invoices (hereinafter referred to as the EI) by compiling the adjustment calculation and registering it in the Unified Register of Excise Invoices is carried out if after the sale of fuel or ethyl alcohol the part or all volume of fuel or alcohol is returned to the individual who sells the fuel or ethyl alcohol, or there is a need to correct the mistakes made during the compiling of such excise invoice.

Paragraph 23 Sub-section 5 Section XX “Transitional provisions” of the Code prescribes that the distribution of the fuel volumes which was recorded in the System of electronic administration on the sale of fuel between the excise warehouses / mobile excise warehouses is carried out by the compliance and registration of the EI. At the same time operations on the sale of fuel in the provisions of Sub-paragraph 14.1.212 Paragraph 14.1 Article 14 of the Code are not carried out that is the physical transfer (issuing, shipment) of fuel that is not conducted.

Subsequently, indicators of the EI compiled for the distribution of the volumes of fuel residues recorded by taxpayers in the System of electronic administration on the sale of fuel between the excise warehouses / mobile excise warehouses, where such volumes of fuel residues are present as of July 1, 2019 cannot be added with the adjustment calculations of the excise invoice.

Form of the excise invoice and the Procedure of filling in the excise invoice, adjustment calculations of the excise invoice, application for replenishment (adjustment) of the fuel residues, application for replenishment (adjustment) of the ethyl alcohol approved by the Order of the Ministry of Finance of Ukraine from 19.06.2019 №. 262 registered by the Ministry of Justice of Ukraine as of 09.07.2019 №. 753/33724 prescribes that the compliance of the EI with specific features that allow them to be identified, in this particular case the indicator “3” is indicated the corresponding graph as the purpose of the use of fuel - distribution of the volumes of fuel residues as of July 1, 2019 between the excise warehouses / mobile excise warehouses where such volumes were actually present.

Paragraph 23 Sub-section 5 Section XX “Transitional provisions” of the Code (hereinafter referred to as distributing EI) prescribes the case if during the compliance the payers made mistakes in particular, in the requisites of the recipient of the fuel, the excise warehouse or mobile excise warehouse, the volumes of fuel, codes of fuel according to Ukrainian classification of goods of the foreign economic activity.

Due to a big number of requests by the payer regarding the improper distribution of fuel residues by between the System of electronic administration on the sale of fuel and System of electronic administration on the sale of ethyl alcohol the SFS suggests the following procedure for bringing the payers into compliance with the System of electronic administration on the sale of fuel and System of electronic administration on the sale of ethyl alcohol data of the actual fuel residues as of July 1, 2019 which was agreed with the Ministry of Finance of Ukraine:

1. Bringing into compliance with the System of electronic administration on the sale of fuel and System of electronic administration on the sale of ethyl alcohol data complied on the basis of distributing EI that contained inappropriate data regarding the recipient of the fuel and / or the excise warehouse / mobile excise warehouse / or Ukrainian classification of goods of the foreign economic activity fuel codes.

Individual who was mentioned as a fuel recipient in the distributing EI that contained the inappropriate data must make the EI on the fuel issue operation that must contain:

purpose of the use – “0”;

date of compliance - 01.07.2019;

the text: “Bringing into compliance with data on fuel residues as of 01.07.2019. Distributing EI registration № (the number specified in the receipt No. 2 to the second copy of the distributing EI that contained incorrect data)” is put before the description of the goods in Column 2 of the table part “Description of goods according to Ukrainian classification of goods of the foreign economic activity”;

requisites of the taxpayer who actually had the fuel residues as of July 1, 2019 including the correct Ukrainian classification of goods of the foreign economic activity codes are put in the graph “Recipient of the fuel”;

data from the graph “Excise warehouse / mobile excise warehouse where the fuel was physically shipped (received)” of the distributing EI is transferred to the graph “Excise warehouse / mobile excise warehouse from where the fuel was physically shipped (issued)”;

requisites of the excise warehouse / mobile excise warehouse where the fuel residues were actually present fuel as of July 1, 2019 are put to the graph “Excise warehouse / mobile excise warehouse where the fuel was physically shipped (received)”.

2. Bringing into compliance with the System of electronic administration on the sale of fuel and System of electronic administration on the sale of ethyl alcohol data complied on the basis of distributing EI that contained excessive data on the volume of the sold fuel.

Individual who was mentioned as a recipient of fuel in the distributing EI that contained the inappropriate data must make the EI on the fuel issue operation that must contain:

purpose of the use – “0”;

date of compliance - 01.07.2019;

the text: “Bringing into compliance with data on fuel residues as of 01.07.2019. Distributing EI registration № (the number specified in the receipt No. 2 to the second copy of the distributing EI that contained incorrect data)” is put before the description of the goods in Column 2 of the table part “Description of goods according to Ukrainian classification of goods of the foreign economic activity”;

requisites of the taxpayer who actually had the fuel residues as of July 1, 2019 are put in the graph “Recipient of the fuel”;

data from the graph “Excise warehouse / mobile excise warehouse where the fuel was physically shipped (received)” of the distributing EI is transferred to the graph “Excise warehouse / mobile excise warehouse from where the fuel was physically shipped (issued)”;

requisites of the excise warehouse / mobile excise warehouse where the excessive fuel residues were actually present fuel as of July 1, 2019 are put to the graph “Excise warehouse / mobile excise warehouse where the fuel was physically shipped (received)”.

Data on the volume of the sold fuel in such EI contain the amount of excess (that is, the difference between the excess amount of fuel incorrectly indicated in the distributing EI and the correct volume of the fuel) that must be transferred to the excise warehouse / mobile excise warehouse where such exceeded volume was present as of 01.07.2019.

Term to correct the mistakes that were made by the payers in the distributing EI (that is, the registration period of the second copy of the EI complied to correct the mistakes in the distributing EI) – is until 15.08.2019 (inclusively).

Since the correction of mistakes in the distributing EI requires the compliance of the EI by the individual who was mentioned as a recipient of fuel in such distributing EI, the business entity who made such mistakes should inform such recipients about the requisites of the incorrect distributing EI, provide a list of incorrect data and a list of data that the recipient must mention in the EI that are put in order to correct the mistakes.