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Registered by

Ministry of Justice of Ukraine

July 9, 2019

No. 753/33724

ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of June 19, 2019 No. 262

About approval of application forms about registration of the payer of the excise tax from realization of fuel or alcohol ethyl and/or excise warehouses, excise delivery note, calculation of adjustment of excise delivery note, the request for replenishment (adjustment) of remaining balance of fuel, the request for replenishment (adjustment) of remaining balance of alcohol ethyl, the Procedure for filling of excise delivery note, calculation of adjustment of excise delivery note, the request for replenishment (adjustment) of remaining balance of fuel, the request for replenishment (adjustment) of remaining balance of alcohol ethyl

According to subitem 212.3.4 of Item 212.3 of Article 212, to Articles 231, 232 Sections VI of the Tax code of Ukraine, ORDER to the subitem 5 of item 4 of the Regulations on the Ministry of Finance of Ukraine approved by the resolution of the Cabinet of Ministers of Ukraine of August 20, 2014 No. 375,:

1. Approve such which are applied:

the application form about registration of the payer of the excise tax from realization of fuel or alcohol ethyl and/or excise warehouses;

excise delivery note of form "P";

excise delivery note of form "C";

calculation of adjustment of excise superimposed form "P";

calculation of adjustment of excise superimposed form "C";

the commitment form on replenishment (adjustment) of remaining balance of fuel;

the commitment form on replenishment (adjustment) of remaining balance of alcohol ethyl;

Procedure for filling of excise delivery note, calculation of adjustment of excise delivery note, request for replenishment (adjustment) of remaining balance of fuel, request for replenishment (adjustment) of remaining balance of alcohol ethyl.

2. Declare invalid the order of the Ministry of Finance of Ukraine of February 25, 2016 No. 218 "About approval of application forms about registration of the payer of the excise tax from realization of fuel, excise delivery note, calculation of adjustment of excise delivery note, the request for replenishment (adjustment) of remaining balance of fuel, the Procedure for filling of excise delivery note, calculation of adjustment of excise delivery note, the request for replenishment (adjustment) of remaining balance of fuel", registered in the Ministry of Justice of Ukraine on March 17, 2016 for No. 405/28535.

3. To provide to department of tax policy:

submission of this order on state registration in the Ministry of Justice of Ukraine;

promulgation of this order.

4. This order becomes effective from the date of its official publication.

5. I reserve control of execution of this order and I assign to the acting as the Chairman of the Public fiscal service of Ukraine Vlasov A. S.

Minister

A. Markarova

 

It is approved:

Deputy minister of agrarian policy and food of Ukraine

 

V. Topchy

Minister of Energy and Coal Industry of Ukraine

I. Nasalik

The acting as the Chairman of the State agency concerning electronic control of Ukraine

A. Vyskub

Acting as Chairman of the Public fiscal service of Ukraine

A. Vlasov

Chairman of the Public regulatory service of Ukraine

K. Lyapina

Approved by the Order of the Ministry of Finance of Ukraine on June 19, 2019 the No. 262 Form No. 1-AKPS

The statement for registration of the payer of the excise tax from realization of fuel or alcohol ethyl and/or excise warehouses

See the Statement for registration of the payer of the excise tax from realization of fuel or alcohol ethyl and/or excise warehouses (14Kb In original language)

Acting as director of the department of tax policy

L.P.Maksimenko

Approved by the Order of the Ministry of Finance of Ukraine of June 19, 2019 No. 262

Excise delivery note of form "P"

See. Excise delivery note of form "P"  (53Kb In original language)

Acting as director of the department of tax policy

L.P.Maksimenko

Approved by the Order of the Ministry of Finance of Ukraine of June 19, 2019 No. 262

Excise delivery note of form "C"

See. Excise delivery note of form "C" (42Kb In original language)

Acting as director of the department of tax policy

L.P.Maksimenko

Approved by the Order of the Ministry of Finance of Ukraine of June 19, 2019 , No. 262

Calculation of adjustment of excise superimposed form "P"

See Calculation of adjustment of excise superimposed form "P" (57Kb In original language)

Acting as director of the department of tax policy

L.P.Maksimenko

Approved by the Order of the Ministry of Finance of Ukraine of June 19, 2019 , No. 262

Calculation of adjustment of excise superimposed form "C"

See Calculation of adjustment of excise superimposed form "C" (58Kb In original language)

Acting as director of the department of tax policy

L.P.Maksimenko

Approved by the Order of the Ministry of Finance of Ukraine of June 19, 2019 No. 262

Request for replenishment (adjustment) of remaining balance of fuel

See the Request for replenishment (adjustment) of remaining balance of fuel (34Kb In original language)

Acting as director of the department of tax policy

L.P.Maksimenko

Approved by the Order of the Ministry of Finance of Ukraine of June 19, 2019 No. 262

Request for replenishment (adjustment) of remaining balance of alcohol ethyl

See the Request for replenishment (adjustment) of remaining balance of alcohol ethyl (31Kb In original language)

Acting as director of the department of tax policy

L.P.Maksimenko

Approved by the Order of the Ministry of Finance of Ukraine of June 19, 2019, No. 262

Procedure for filling of excise delivery note, calculation of adjustment of excise delivery note, request for replenishment (adjustment) of remaining balance of fuel, request for replenishment (adjustment) of remaining balance of alcohol ethyl

I. General provisions

1. This Procedure determines the procedure of filling of excise delivery note, calculation of adjustment of excise delivery note, the request for replenishment (adjustment) of remaining balance of fuel, the request for replenishment (adjustment) of remaining balance of alcohol ethyl according to Articles 231, 232 Sections VI "Excise tax" of the Tax code of Ukraine (further - the Code).

2. Persons who import on customs area of Ukraine or export out of limits of customs area of Ukraine fuel or alcohol ethyl, the fuels enabling the realization or alcohol of subitem 14.1.212 of Item 14.1 of Article 14 of the Section I of the Code, ethyl according to requirements, and according to subitem 212.1.15 of Item 212.1 of Article 212 of the Section VI of the Code are determined by payers of the excise tax from realization of fuel or alcohol ethyl (further - the taxpayer), constitute:

excise superimposed forms "P", calculations of adjustment of excise superimposed form "P", the request for replenishment (adjustment) of remaining balance of fuel - in case of fuel realization;

excise superimposed forms "C", calculations of adjustment of excise superimposed form "C", the request for replenishment (adjustment) of remaining balance of alcohol ethyl - in case of realization of alcohol ethyl.

3. The excise delivery note, calculation of adjustment of excise delivery note are constituted and move in monitoring body on registration in the Unified register of excise delivery notes by telecommunication systems electronically.

Sending, transfer, obtaining, storage and the organization of turnover of excise delivery notes, calculations of adjustment of excise delivery note, requests for replenishment (adjustment) of remaining balance of fuel, requests for replenishment (adjustment) of remaining balance of alcohol ethyl are electronically performed taking into account requirements of the legislation concerning documentation of management activity.

All excise delivery notes, calculations of adjustment of excise delivery note are subject to registration in the Unified register of excise delivery notes.

The taxpayer has the right to register excise delivery note and/or calculation of adjustment, and also adjustment of requests for replenishment of amount of remaining balance of fuel or requests for replenishment (adjustment) of remaining balance of alcohol of the ethyl realized fuel or alcohol in the Unified register of excise delivery notes on amount ethyl by each code of commodity subcategory according to UKT foreign trade activities, estimated on the formula specified in Item 232.3 of article 232 of the Code, taking into account amounts of remaining balance of alcohol ethyl, determined by results of the inventory count which is carried out according to Item 24 of subsection 5 of the Section XX "Transitional provisions" of the Code, and the amounts of remaining balance of alcohol specified in the inventory report ethyl, given to monitoring body in the terms determined by the Code.

4. The excise delivery note, calculation of adjustment of excise delivery note, the request for replenishment (adjustment) of remaining balance of fuel, the request for replenishment (adjustment) of remaining balance of alcohol ethyl are filled in state language (Cyrillics), except number of vehicle registration (international or foreign) and numbers of the customs declaration which are specified in foreign language (Latin).

Indicators on the capacity of reservoirs (sections) are specified in cubic meters.

Quantitative indices of the corresponding columns of excise delivery note, calculation of adjustment of excise delivery note, the request for replenishment (adjustment) of remaining balance of fuel, the request for replenishment (adjustment) of remaining balance of alcohol ethyl are filled (with rounding to two signs after comma):

for fuel - in the kilograms and liters provided at temperature of 15 °C;

for alcohol ethyl - in decalitres and in decalitres of the 100 percent alcohol given at temperature of 20 °C.

Reduction of engine capacity of fuel up to the temperature of 15 °C and the engine capacity of alcohol ethyl at temperature of 20 °C is performed according to the existing specifications and technical documentation.

5. Date of creation of excise delivery note, calculation of adjustment of excise delivery note, the request for replenishment (adjustment) of remaining balance of fuel, the request for replenishment (adjustment) of remaining balance of alcohol ethyl is filled with figures in such sequence: day of month (two figures), month (two figures), year (four figures), at the same time points, commas and other dividing signs in date of creation of the specified documents are not put down.

6. The sequence number of excise delivery note, calculation of adjustment of excise delivery note, the request for replenishment (adjustment) of remaining balance of fuel, the request for replenishment (adjustment) of remaining balance of alcohol ethyl shall contain only digital values (shall not contain letters or other symbols).

In sequence number of excise delivery note, calculation of adjustment of excise delivery note, the request for replenishment (adjustment) of remaining balance of fuel, the request for replenishment (adjustment) of remaining balance of alcohol ethyl digital number which answers consecutive number of such document constituted by the taxpayer (branch or structural division of the taxpayer) during the certain period is specified.

The sequence number of excise delivery note, calculation of adjustment of excise delivery note, the request for replenishment (adjustment) of remaining balance of fuel and the request for replenishment (adjustment) of remaining balance of alcohol ethyl cannot begin with "0".

In cells of sequence number of excise delivery note, calculation of adjustment of excise delivery note which are not filled zero, crossed out sections and other signs or symbols are not put down.

7. Creation by the taxpayer (branch or structural division of the taxpayer) of the document of one type (excise delivery note, calculation of adjustment of excise delivery note, the request for replenishment (adjustment) of remaining balance of fuel, the request for replenishment (adjustment) of remaining balance of alcohol ethyl) behind one date with identical sequence number is not allowed.

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