Acceptance of new excise invoice, approved by Order of the Ministry of Finance of Ukraine dated 27.11.2020 № 729, registered at the Ministry of Justice of Ukraine on 14.12.2020 № 1241/35524 started from 01.03.2021.
Drawing up excise invoices, the taxpayers often make mistakes indicating the direction of use “15” under the taxation condition “0”.
According to Paragraph 14 Section II of the Procedure for drawing up excise invoice (form “P”) and the Procedure for its filling in, approved by Order of the Ministry of Finance of Ukraine dated 27.11.2020 № 729, in the excise invoice with a sign of taxation condition “5”, drawn up by the custodian for operations on the sale of fuel volumes specified in the Application for replenishment (adjustment) of fuel balance, compiled according to Sub-paragraph 1 Paragraph 29 Sub-section 5 Section XX “Transitional Provisions” of the Tax Code of Ukraine, depending on the operation for which such excise invoice is drawn up, particularly but not excluding, the operation code “0” or “3”, or “7” may be indicated in one copy and the direction of use “15” – when the custodian releases (shipments) fuel to the business entity – payer, whose fuel is stored in the custodian’s excise warehouse.
Direction of use “15 is a physical release (shipment) of fuel by the custodian to business entity – payer, whose fuel was stored in the custodian’s excise warehouse” is indicated in the excise invoice drawn up for shipment of fuel, which is replenished according to Sub-paragraph 1 Paragraph Section 29 XX “Transitional Provisions” of the Code and was stored in the custodian’s excise for business entity – payer or business entity – non-payer only under the taxation condition “5”.