Check the need for the fuel storage license

Business entities that receive fuel for their own needs and store it for use in economic activities are required to obtain a license from the State Tax Service and its bodies.

Exception is the fuel storage by state enterprises, institutions and organizations; enterprises, institutions and organizations of the state reserve system and business entities that store fuel for their own production and technological needs exclusively on the oil and gas production sites, as well as drilling platforms.

It is also allowed to store fuel without a license in the fuel tanks of vehicles (technological equipment) and in consumer containers with a capacity of up to 5 liters (inclusively) received from the manufacturer or the person who carried out its bottling into such containers.

In all other cases, storage of fuel is allowed only with a license obtained for each storage location.

To obtain a license, you must submit an application and payment document of an annual fee to the tax body at the fuel storage place.

At the same time, an annual fee for such license is only 780 UAH. Herewith, the responsibility for storing fuel without obtaining a license is 500 thousand UAH.

According to STS’s databases, the number of 750 business entities that should have already obtained such licenses but did not do so.

Out of 445 verified facts of unlicensed activity, 144 business entities were confirmed and more than 75 million UAH was additionally accrued.

To avoid application of penalties, we draw the taxpayer’s attention to the need to obtain such license in a timely manner.

Reminder! The Law of Ukraine “On the state regulation of production and turnover of ethyl alcohol, cognac and fruit, alcohol beverages, tobacco products and fuel” as of 19.12.1995 №481 / 95-VR (with changes and amendments) stipulates licensing of fuel storage on the territory of Ukraine from 01.04.2020.