The procedure for electronic administration of the sale of fuel and ethyl alcohol was approved by the Resolution of the Cabinet of Ministers of Ukraine of April 24, 2019 No. 408 "Some issues of electronic administration of the sale of fuel and ethyl alcohol" (effective July 1, 2019). This procedure determines the mechanism for opening and closing accounts of excise tax payers from the sale of fuel and ethyl alcohol, registered in the electronic administration system for the sale of fuel and ethyl alcohol, the mechanism of operation of this system, as well as conducting settlements with the budget using the specified accounts.

From May 1, 2019 to June 1, 2019, excise tax payers must register in the electronic administration system of the sale of fuel and ethyl alcohol all excise warehouses that are managed by such taxpayers as of July 1, 2019.

According to pp 14.1.6 p. 14.1 of Art. 14 of the Tax Code of Ukraine excise warehouse is:

• specially equipped premises in a limited area located in the customs territory of Ukraine, where, under the control of permanent representatives of the supervisory authority, the manager of the excise warehouse conducts its business activities by generating, processing (processing), mixing, bottling, packing, packing, storing, receiving or issuing, and also sales of ethyl alcohol, vodka and alcoholic beverages;
• the premises or territory in the customs territory of Ukraine, where the manager of the excise warehouse carries out its economic activities through the development, processing (processing), mixing, spilling, loading and unloading, storage, sale of fuel.

Not considered excise warehouse premises or territory:

• separate subdivisions of the excise warehouse manager, which they use exclusively for packaging, packing, storing, receiving or issuing vodka and alcoholic beverages labeled with excise stamps, shipped from the excise warehouse, as well as for wholesale and / or retail trade in accordance with the manager of the excise warehouse license;
• on each of which the total capacity of the located containers for loading and unloading and storing fuel does not exceed 200 cubic meters, and the business entity (except for the fourth tax payer of the fourth group) - the owner or user of such a room or territory receives fuel during the calendar year not exceeding 1000 cubic meters (without taking into account the volume of fuel received through the fuel, the dispensers in the fuel retailers for which the relevant licenses are obtained) use t fuel exclusively for the needs of own consumption or industrial processing and does not carry out operations on the sale and storage of fuel to other persons;
• Regardless of the total capacity of the located containers for loading, unloading and storing fuel, owned or operated by a business entity - a single tax payer of the fourth group, during the calendar year receives fuel in amounts not exceeding 10,000 cubic meters (without taking into account the amount of fuel received through fuel dispensers in retail fuel stores for which the relevant licenses have been obtained), and uses fuel exclusively for their own consumption and not for carries out operations for the sale and storage of fuel to others.

In addition, a fuel tank is not an excise warehouse as a tank for storing fuel directly in a vehicle or technical equipment, device.

According to pp 14.1.6 approx. 1 p. 14.1 of Art. 14 of the Tax Code of Ukraine mobile excise warehouse - a vehicle (road, rail, sea, river, air, trunk pipeline), which moves and / or stores fuel or ethyl alcohol in the customs territory of Ukraine.

The vehicle acquires the status of a mobile excise warehouse during its use for:

• movement within it of the customs territory of Ukraine of fuel or ethyl alcohol sold (except for full or ethyl alcohol, moves through the territory of Ukraine with transit transit or internal transit as defined in clause "a" clause 2 of part two, article 91 of the Customs Code of Ukraine)
• storing fuel or ethyl alcohol in it in the customs territory of Ukraine;
• importation of fuel or ethyl alcohol to the customs territory of Ukraine, from which the excise tax has been paid, or under the conditions specified in Art. 229 NKU.

A mobile vehicle used by an enterprise is not a manager of an excise warehouse; to move its own fuel or ethyl alcohol in the customs territory of Ukraine for the needs of its own consumption or industrial processing is not considered a mobile excise warehouse.

Decree No. 408 establishes the requirements for the operation of mobile excise warehouses. In particular, a vehicle that contains fuel, the ownership of which belongs to several managers of a mobile excise warehouse, is several mobile excise warehouses, the number of which is equal to the number of owners of fuel, is contained in such a vehicle. Each such mobile excise warehouse is registered as a separate mobile excise warehouse.

Information about the manager of the excise warehouse of the mobile is changed in the case when the ownership of the fuel in the vehicle is transferred from one business entity to another business entity, and such a vehicle is considered another mobile excise warehouse. At the time of this transfer of ownership of fuel, an excise invoice is drawn up.

Registration of a vehicle as a mobile excise warehouse in the electronic administration system for the sale of fuel and ethyl alcohol is terminated if the system contains documented data on the termination of the use of the vehicle excise tax payer for moving and / or storing fuel or ethyl alcohol in the customs territory of Ukraine, namely execution time for all of the following conditions simultaneously:

• in relation to such a mobile excise warehouse, all copies of excise invoices (second copies of excise invoices made in duplicate or first copies of excise invoices made in one copy) are registered in the Unified Register of excise invoices, in which the vehicle was specified as a mobile excise warehouse;
• Zero volumes of fuel or ethyl alcohol, which are taken into account in the context of such a mobile excise warehouse in the electronic administration system for the sale of fuel and ethyl alcohol, for all codes of the commodity subcategory according to UKTVED.
• Vehicles registered as mobile excise warehouses are included in the list of vehicles that move ethyl fuel or alcohol, the creation and maintenance of which is provided in accordance with sub-clause 230.1.5 of clause 230.1 of article 230 of the Tax Code of Ukraine.

Vehicles whose registration as mobile excise warehouses is suspended are excluded from the list of vehicles that move fuel or ethyl alcohol.

The list of vehicles that move fuel or ethyl alcohol is posted on the official website of DFS.