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Should the business entity that uses vehicle - fuel tanker for own needs (storage and refueling of own vehicles) obtain license for the fuel storage according to the Law №. 481?

published 12 November 2019 at 09:56

Issuance of licenses for right on the fuel storage for vehicle - fuel tanker is not provided, because the vehicle is not a place of the fuel storage within the meaning of Law №. 481.

If the business entity carries out storage of fuel (own or received from other individuals) with or without alteration of its physicochemical characteristics in the territory (place) where the tanks used for the fuel storage on the basis of ownership or use are located, so the business entity should obtain licenses for the right on storage of fuel at each storage location, except of cases prescribed by the Law №. 481 when such a license is not obtained.

 

The STS clarifies:

Fuel storage location – the place (territory) where the facilities and / or equipment and / or the tanks used for the fuel storage are located on the basis of ownership or use (Article 1 of the Law №. 481).  

Fuel storage – activity of the fuel storage (own or received from other individuals) with or without change of its physicochemical characteristics (Article 1 of the Law №. 481).  

Fuel storage is carried out by the business entities of all forms of ownership that have relevant license (Article 15 of the Law №. 481).

Business entities obtain licenses for the right on the fuel storage at each fuel storage location (Article 15 of the Law №. 481).

Temporarily, until the 1st of January 2022, business entities can obtain licenses for:

-          the right to produce fuel;

-          the right for  wholesale or retail sale of fuel;

-          the right to store fuel at the appropriate place of such activity.

 

without submitting the act of commissioning the object or the act of readiness of the object for operation, or certificate of acceptance for completion of construction works or other documents confirming the acceptance of objects into operation according to legislation, on the objects necessary for carrying out the respective activity, it is provided that copies of the documents confirming the ownership of such real estate objects that were issued according to the established procedure by the 1st of January 2014 should be submitted.

 

License for the right on the fuel storage is not issued for fuel storage facility that is used by:

(Article 15 of the Law №. 481)

-          business entities, institutions and organizations that are fully maintained at the expense of the state or local budget;

-          business entities, institutions and organizations that are of the state reserve system;

-          business entities that carry out the fuel storage, which is consumed for its own production and technological needs exclusively at oil and gas fields, drilling platforms and which is not sold through retail outlets.

 

Fuel can be stored

without obtaining the relevant license for the right on the fuel storage in the places for which the relevant licenses were obtained for:

-          the fuel production;

-          the retail sale of fuel;

-          the wholesale of fuel.

 

According to the Law №. 481 there are no other exceptions for business entities for obtaining the license for the right on the fuel storage.

According to Article 17 of the Law №. 481 officials and citizens are held liable under applicable legislation for violation of provisions of this Law regarding the production and sale of fuel, as well as the fuel storage.

 The Law №. 481 does not prescribe individual reservations about the capacity, location, characteristics of equipment and / or tanks that are used for the fuel storage.

Considering all mentioned above, the vehicle is not the fuel storage location within the meaning of Law №. 481, therefore issuance of licenses for the right on storage of fuel for vehicle - fuel tanker is not provided. Herewith, license for the right on the fuel storage should be obtained at the place where the fuel tanker as the tank used for the storage of fuel is located.