RESOLUTION OF THE CABINET OF MINISTERS OF UKRAINE

of February 24, 2016 No. 114

About approval of the Procedure for maintaining the Unified register of excise delivery notes

According to Item 231.8 of article 231 of the Tax Code of Ukraine the Cabinet of Ministers of Ukraine decides:

1. Approve the Procedure for maintaining the Unified register of excise delivery notes which is applied.

2. This resolution becomes effective since March 1, 2016.

Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 24, 2016, No. 114

Procedure for maintaining the Unified register of excise delivery notes

1. This Procedure determines the mechanism of introduction of the data containing in excise delivery notes and calculations of adjustment in excise delivery notes (further - adjustment calculation) by transactions on realization and import to customs area of Ukraine of fuel or alcohol ethyl, in the Unified register of excise delivery notes (further - the Register), provisions of the data containing in the Register.

2. In this Procedure terms are used in the value given in the Tax code of Ukraine (further - the Code), the Laws of Ukraine "About electronic identification and electronic confidential services" and "About electronic documents and electronic document management".

3. For registration in the Register excise superimposed / calculating adjustments go to GNS electronically according to procedure for submission of tax deeds in electronic form with observance of condition on exchange of electronic documents with monitoring bodies according to the procedure, determined by the legislation.

The register works constantly (24 hours daily), except time necessary for maintenance.

Maintenance of the Register is carried out to temporary intervals with the insignificant number of registration of excise delivery notes / calculations of adjustment.

Information on the planned maintenance time the Register is posted on the GNS official website not later than 24 hours prior to maintenance.

4. Data on all excise delivery notes and calculations of adjustment, including excise delivery notes which are not issued to the receiver of fuel or alcohol ethyl and the excise delivery notes / calculations of adjustment constituted on transactions on realization of fuel or alcohol ethyl to subjects of managing and physical persons which are not payers of the excise tax are entered in the Register.

5. The excise delivery note is constituted in one or two copies.

The excise delivery note is constituted in one copy in case:

realization of fuel or alcohol ethyl from excise warehouse and/or from excise warehouse portable for own consumption or industrial conversion or on amounts of the lost/damaged/destroyed fuel or alcohol ethyl or to any other persons - non-payers of the excise tax;

import/export of fuel or alcohol ethyl on customs area of Ukraine / out of limits of customs area of Ukraine (based on data of the corresponding customs declaration).

The excise delivery note is constituted in duplicate in case of realization of fuel or alcohol ethyl:

from excise warehouse on other excise warehouse, in particular, via the pipeline or with use of excise warehouse portable in case to realization of fuel or alcohol ethyl such other excise warehouse is already known;

from excise warehouse on excise warehouse portable;

from excise warehouse portable on other excise warehouse portable;

from excise warehouse portable on excise warehouse.

Subjects of managing which as of July 1, 2019 are registered in the Register of payers of the excise tax from realization of fuel and at which as of July 16, 2019 in system of electronic administration of realization of fuel amounts of remaining balance of fuel are considered constitute till July 20, 2019 (inclusive) excise delivery notes in duplicate for distribution of amount of remaining balance of fuel between excise warehouses / excise warehouses portable which managers are payers of the excise tax who since July 1, 2019 fall under determination of payers of the excise tax according to Item 212.1 of article 212 of the Code and are registered in the Register of payers of the excise tax from realization of fuel or alcohol ethyl.

The first copy of the constituted excise delivery note is registered in the Register, and the second copy of such excise delivery note in day of its creation goes to the manager of excise warehouse - the receiver of fuel or alcohol ethyl.

The manager of excise warehouse / the manager of excise warehouse portable - the receiver of fuel or alcohol ethyl shall register the second copy of such excise delivery note in the Register after registration of the first copy of such excise delivery note in the Register and fuel receipt or alcohol ethyl on excise warehouse / excise warehouse portable.

6. The adjustment calculation constituted by the payer of the excise tax which realizes fuel or alcohol ethyl to excise delivery note which is issued to the payer of the excise tax - the receiver of fuel or alcohol ethyl for registration in the Register goes:

the first copy - the payer of the excise tax which realizes fuel or alcohol ethyl if the growth in volumes of implementable fuel or alcohol ethyl is supposed or adjustment of indicators as a result does not change amount of the realized fuel or alcohol ethyl;

the second copy - person - the receiver of fuel (after obtaining from the payer of the excise tax which realizes fuel or alcohol ethyl, the first copy of the calculation of adjustment registered in the Register);

the first and second copies - the payer of the excise tax - the receiver of fuel or alcohol ethyl if reduction of amounts of implementable fuel or alcohol ethyl is supposed.

The adjustment calculation constituted by the payer of the excise tax to excise delivery note on transactions on realization of fuel or alcohol ethyl to non-payers of the excise tax or constituted on other transactions than realization of fuel or alcohol ethyl, for registration in the Register goes the specified payer of the excise tax.

Number of copies of calculation of adjustment shall be same, as well as the number of copies of excise delivery note to which it is constituted.

Deadlines of registration of excise delivery notes / calculations of adjustment are established by the Code.

7. On the constituted excise superimposed / calculating adjustments the qualified digital signature or the advanced digital signature based on the qualified digital signature certificate of the official of the payer of the excise tax which realizes fuel or alcohol ethyl which is responsible for conducting accounting and/or tax accounting, or the head or authorized person, and then qualified electronic seal or advanced electronic seal of the payer of the excise tax (in the presence) are imposed at first.

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