In order to prevent violations of tax legislation, the Department of Excise Tax Control in the Lviv region conducts active information and clarification work among taxpayers, in particular, agricultural producers, regarding compliance with current legislation and requirements for excise tax payers’ registration, excise warehouses and equipment located in warehouses.
Yesterday, a working meeting was held between the head of the excise goods control department of the Lviv Region, Andrii Mladshev, and the head of the Lviv Agrarian Chamber.
The meeting was also attended by Oksana Misyura – head of the excise tax administration department and Zarichna Myroslava – head of the fuel production and circulation department.
It was explained to the head of the Lviv Agrarian Chamber that the taxpayer, incl. an agricultural producer who is on the general taxation system and receives fuel for his own needs is not obliged to automatically become an excise tax payer and register an excise warehouse. However, according to the requirements of paragraphs 14.1.6 of clause 14.1 of article 14 of the Tax Code of Ukraine (hereinafter referred to as the Tax Code of Ukraine) taxpayers are required to register excise warehouses in case of exceeding the annual volume of fuel supply of 1,000 m3 (except for single tax payers of the fourth group, who receive fuel in volumes not exceeding 10,000 m3 during the calendar year). That is, if at least one of the conditions is met – the total capacity of fuel storage and loading-unloading tanks is more than 200 m3, or more than 1,000 m3 (1 million liters) of fuel is received per calendar year, or the business entity sells or stores fuel to other persons, then there is an obligation to register a stationary excise warehouse and become an excise tax payer.
At the same time, an agricultural producer who is a taxpayer of the fourth group and uses fuel exclusively for his own consumption, registers an excise warehouse and becomes an excise tax payer in the event that he receives fuel in volumes exceeding 10,000 m3 during the calendar year located containers for loading-unloading and storage of fuel.
Ihor Vuytsyk thanked for the meeting and assured that the received information will be brought to the general public of agricultural producers of Lviv Oblast.
DPS hotlines in Lviv region: https://lv.tax.gov.ua/kontakti//
Communication platform: lv.ikc@tax.gov.ua