Procedure for issuing licenses for production, storage, wholesale and retail sale of fuel is regulated by the Law of Ukraine № 481/95-VR as of 19.12.1995 "On state regulation of production and turnover of ethyl alcohol, cognac and fruit alcohol, alcoholic beverages, tobacco products, liquids used in electronic cigarettes and fuel" as amended (hereinafter – Law № 481).
Licenses for the fuel production are issued and revoked by the central executive body that implements state tax policy (Part 6 Article 3 of the Law № 481). Such licenses are issued indefinitely (Part 2 Article 4 of the Law № 481).
Article 15 of the Law № 481 stipulates that licenses for the wholesale of fuel are issued for a period of five years by the executive authority authorized by the Cabinet of Ministers of Ukraine.
Licenses for the retail sale of fuel are issued by executive authorities authorized by the Cabinet of Ministers of Ukraine at the sales place of a business entity (including foreign business entity operating through its registered permanent representative office) for a period of five years.
Licenses for the fuel storage are issued by executive authorities authorized by the Cabinet of Ministers of Ukraine for the location of fuel storage facilities for a period of five years.
According to Resolution of the Cabinet of Ministers of Ukraine № 609 as of 05.08.2015"On approval of the List of licensing authorities and recognizing some Resolutions of the Cabinet of Ministers of Ukraine as expired" (with amendments and additions), licensing authority for the fuel production activities is the State Tax Service, wholesale and retail sale of fuel, fuel storage – territorial bodies of the State Tax Service.
Therefore, in order to obtain licenses for the fuel production, it is necessary to apply to the State Tax Service of Ukraine.
To obtain licenses for the wholesale, if there are places of wholesale of fuel or retail sale of fuel, fuel storage – to Main Directorates of the State Tax Service in regions and Kyiv city at the sales place or fuel storage.
To obtain license for the wholesale of fuel in the absence of places of wholesale of fuel – to Main Directorates of the State Tax Service in regions and Kyiv city at the main registration place of business entity.
Application forms for obtaining licenses for production, wholesale or retail sale of fuel or for the fuel storage are not approved by the current legal acts. Applications are submitted by payers to the licensing authority in an arbitrary form.
