Ministry of Justice of Ukraine registered Order of the Ministry of Finance of Ukraine as of 11.04.2025 № 195 “On approval of amendments to the excise tax declaration form and procedure for filling out and submitting the excise tax declaration” on 21.04.2025 under № 605/44011 (hereinafter – Order № 195).
Paragraph 3 of Order № 195 stipulates that it will enter into force on the date of its official publication.
Order № 195 was published in the Ofitsiynyy visnyk Ukrayiny under № 34 on 29.04.2025.
Purpose of adopting Order № 195 is to bring the excise tax declaration form and the Procedure for its completion and submission, approved by Order of the Ministry of Finance of Ukraine № 14 as of 23.01.2015 (as amended by Order of the Ministry of Finance of Ukraine № 841 as of 26.09.2016) (hereinafter – Declaration) into line with requirements of the Tax Code of Ukraine (hereinafter – Code), taking into account changes made by the Law of Ukraine № 4014-IХ as of 09.10.2024 “On amendments to the Tax Code of Ukraine and other Laws of Ukraine regarding the excise taxation peculiarities of ethyl alcohol and bioethanol” (hereinafter – Law № 4014).
Changes made to the Declaration form include:
adding a new line to Section A of the Declaration, which will reflect the guaranteed excise tax liability on ethyl alcohol, bioethanol produced in the customs territory of Ukraine;
adding the Declaration with a new annex 15 "Calculation of the guaranteed excise tax liability amount on ethyl alcohol and bioethanol produced in the customs territory of Ukraine (Paragraph 49 Sub-section 5 Section XX "Transitional provisions" of the Code), in which producers of ethyl alcohol and bioethanol will reflect excise tax liabilities taking into account the guaranteed excise tax liability.
Such excise tax liability is calculated based on:
- maximum productivity of equipment for the ethyl alcohol and bioethanol production;
- number of days of the reporting period during which equipment was operating;
- ethyl alcohol and bioethanol residues at the beginning and end of the reporting period;
- sales volumes of ethyl alcohol and bioethanol during the reporting period, including those that were not subject to the excise taxation.
Provisions of Paragraph 46.6 Article 46 of the Code stipulate that new forms of declarations (calculations) are used to prepare reports for the tax period following the tax period in which they were published.
Paragraph 2 Section II of the Law № 4014 establishes that the first tax (reporting) period for which the guaranteed excise tax liability is calculated is a calendar month following the month of entry into force of the Law № 4014.
As follows, the first tax (reporting) period for which the guaranteed excise tax liability is calculated is May 2025, the excise tax declaration for which will be submitted by June 20, 2025 inclusively.
Requirements for determining the guaranteed excise tax liability for the tax (reporting) period do not apply to business entities that exclusively produce bioethanol and have appropriate license.