According to Article 231.3 of the Tax Code of Ukraine! anyone importing fuel must register as an excise tax payer and submit an electronic application to the tax authorities no later than 3 business days before the start of fuel import. And even if you do What registration mean not plan to sell fuel! the legislation requires you to follow these procedures.
In essence! it means that you have obligations regarding reporting! record keeping and tax payment! even if the fuel is used only for your own needs. This is not always beneficial for business! so it is important to understand when and why it is necessary.
The role of an excise warehouse: not every territory is like that
According to the Tax Code! an excise warehouse is a premises or territory in viber data the customs territory of Ukraine What registration mean where fuel is produced! processed or stored. However! for business entities that use fuel exclusively for their own needs! there is an important exception: if the volume of fuel does not exceed a certain amount! and the fuel is not transferred for sale to other persons! then you do not have to create an excise warehouse.
According to clause 14.1.6 of the Tax Code of Ukraine! if the total storage capacity of fuel does not exceed 200 cubic meters! and the fuel is used exclusively for consumption or processing! and is not sold to other persons! then as you end up being extra proficient such premises are not excise warehouses. This gives some freedom of action for those who import fuel for their own needs! but it is important to know these rules precisely in order to avoid misunderstandings with tax authorities.
Comparison with international practice
To understand how this works internationally! we will turn to the practice of some European countries. In the countries of the European Union! in particular in Germany! Italy and France! there are similar rules regarding excise duty on fuel imported for personal awb directory consumption. However! unlike Ukraine! in these countries the rules are usually clearer regarding the limitation of the volume of fuel that can be exported without excise duty. If the entity does not sell fuel! it is exempted from the need to register! which simplifies the life of numerous entrepreneurs and citizens.
