In connection with an increase in cases of power outages and lack of Internet connection, the State Tax Service informs

In connection with military aggression of Russian Federation, business entities involved in the fuel sale face problem of compiling excise invoice in case of power outage and absence of Internet connection.

In this regard, the State Tax Service informs the following.

Sub-paragraph 69.4 Paragraph 69 Sub-section 10 Section XX "Transitional Provisions" of the Tax Code stipulates that in case that it is impossible to register excise invoice in the Unified Register of Excise Invoices, movement of fuel or ethyl alcohol by the transport means is allowed in the presence of product and transport invoice, which must contain all information that should be contained in the corresponding excise invoice and which must be registered in the Unified Register of Excise Invoices within terms specified in this Paragraph.

Sub-paragraph 231.1 Article 231 of the Tax Code stipulates that there are following mandatory requisites of excise invoice:

a) serial number of excise invoice with the copy number;

b) compiling date of excise invoice;

c) full or abbreviated name of legal entity or the surname, first name and patronymic of an individual registered as the excise tax payer – person who sells fuel or ethyl alcohol;

d) only state register code of enterprises and organizations of Ukraine (for legal entities) or registration number of the taxpayer's registration card (for individuals) of person who sells fuel or ethyl alcohol and of the business entity that receives fuel or ethyl alcohol;

e) full or abbreviated name of legal entity or the surname, first name and patronymic of an individual – business entity – recipient of fuel or ethyl alcohol;

f) code of the commodity subcategory according to Ukrainian classification of the FEA products or conditional code defined by Sub-paragraph 230.1.3 Paragraph 230.1 of this Article;

g) description of fuel or ethyl alcohol;

h) volume of fuel in liters brought to a temperature of 15° C, or volume of ethyl alcohol in deciliters of 100 percent alcohol brought to a temperature of 20° C;

i) uniform number of excise warehouse in the electronic administration system for the sale of fuel and ethyl alcohol, from which fuel or ethyl alcohol was sold;

j) uniform number of excise warehouse in the electronic administration system for the sale of fuel and ethyl alcohol, for which fuel was received;

k) registration number of vehicle in the authorized bodies of relevant state, type and capacity of vehicle – excise mobile warehouse and for the pipeline transport – its title. Specifying the state registration number (Ukrainian, international or foreign) of vehicle, it is allowed to use letters (Latin, Cyrillic) and numbers without spaces and punctuation marks. If the letter part of number coincides in Cyrillic and Latin writing, it is written in Latin and if a specific Cyrillic letter is found, the letter part is written in Cyrillic;

l) sign of the direction use and conditions of fuel or ethyl alcohol taxation;

m) sign regarding the fuel sale in the fuel tank of vehicle or in a consumer container through fuel or oil dispensing column from excise warehouse, which is a place of the retail fuel sale for which license for the retail fuel sale has been obtained;

n) sign regarding the import/export of fuel or ethyl alcohol to the customs territory of Ukraine/outside the customs territory of Ukraine;

o) sign regarding the sale of fuel or ethyl alcohol from excise warehouse to another excise warehouse using the mobile excise warehouse, if such other excise warehouse is already known before the sale of fuel or ethyl alcohol;

p) sign regarding the fuel sale under conditions determined by Paragraph 229.8 Article 229 of the Tax Code, indicating the tax bill requisites, business entities that provide aviation fuel according to current certificate of compliance with requirements of the aviation rules of Ukraine for implementation of ground handling or aircraft manufacturing entities, or customers who made a purchase to meet needs of the state or territorial community according to the Law of Ukraine "On Public Procurement", or enterprises, institutions and organizations of the state reserve system;

q) address of the fuel storage place, which is not excise warehouse, where the business entity – non-tax payer stores fuel exclusively for needs of own consumption or industrial processing;

r) sign for consolidated excise invoices;

s) sign regarding the fuel sale in the fuel tank of taxpayer’s vehicle through the fuel or oil dispenser from excise warehouse, which is not a place of retail fuel sale;

t) sign regarding the fuel sale from excise warehouse into the fuel tank of vehicle, equipment or device.

Given the above specified, if it is impossible to register excise invoice in the Unified Register of Excise Invoices, movement of fuel by the transport means is allowed in the presence of product and transport invoice for the fuel sale, in which the above specified mandatory requisites of excise invoice must be indicated.