ORDER OF THE MINISTRY OF FINANCE OF UKRAINE

of November 27, 2020 No. 729

About approval of application forms about registration of the payer of the excise tax from realization of fuel or ethyl alcohol 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 ethyl alcohol, 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 ethyl alcohol

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 ethyl alcohol 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 ethyl alcohol;

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 ethyl alcohol.

2. Declare invalid the 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 ethyl alcohol 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 ethyl alcohol, 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 ethyl alcohol", registered in the Ministry of Justice of Ukraine on July 9, 2019 for No. 753/33724.

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 within 30 days from the date of its official publication.

5. I impose control of execution of this order on the deputy minister Vorobey S. I. and Chairman of the State Tax Administration of Ukraine Lyubchenko A. N.

 

It is approved: First Deputy Minister of digital transformation of Ukraine

A. Vyskub

Acting minister of power industry of Ukraine

A. Buslavets

Minister of development of economy, trade and agricultural industry of Ukraine

I. Petrashko

Acting as Chairman of the Public regulatory service of Ukraine

A. Miroshnichenko

Chairman of the State Tax Administration of Ukraine

A. Lyubchenko

Approved by the Order of the Ministry of Finance of Ukraine of November 27, 2020 the No. 729 Form No. 1-AKPS

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

See the Statement for registration of the payer of the excise tax from realization of fuel or ethyl alcohol and/or excise warehouses (30Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of November 27, 2020 No. 729

Excise delivery note of form "P"

See. Excise delivery note of form "P" (48Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of November 27, 2020 No. 729

Excise delivery note of form "C"

See. Excise delivery note of form "C" (41Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of November 27, 2020 , No. 729

Calculation of adjustment of excise superimposed form "P"

See Calculation of adjustment of excise superimposed form "P" (36Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of November 27, 2020 , No. 729

Calculation of adjustment of excise superimposed form "C"

See Calculation of adjustment of excise superimposed form "C" (35Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of November 27, 2020 No. 729

Request for replenishment (adjustment) of remaining balance of fuel

See the Request for replenishment (adjustment) of remaining balance of fuel (35Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of November 27, 2020 No. 729

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

See the Request for replenishment (adjustment) of remaining balance of ethyl alcohol (33Kb In original language)

Approved by the Order of the Ministry of Finance of Ukraine of November 27, 2020, No. 729

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 ethyl alcohol

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 ethyl alcohol according to Articles 231, the 232nd Section VI "Excise tax" of the Tax code of Ukraine (further - the Code).

2. Persons who import on customs area of Ukraine or export fuel or ethyl alcohol out of limits of customs area of Ukraine, enable the realization of fuel or ethyl alcohol according to requirements of subitem 14.1.212 of Item 14.1 of Article 14 of the Section I of the Code 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 ethyl alcohol (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 ethyl alcohol - in case of realization of ethyl alcohol.

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 ethyl alcohol 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 (adjustment) of remaining balance of fuel or requests for replenishment (adjustment) of remaining balance of ethyl alcohol in the Unified register of excise delivery notes on the amount of the realized fuel or ethyl alcohol 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 the amounts of remaining balance of ethyl alcohol 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 specified in the inventory report of amounts of remaining balance of ethyl alcohol submitted 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 ethyl alcohol are filled in state language (Cyrillics), except:

numbers of vehicle registration (Ukrainian, international or foreign) in which use of letters of foreign language (Latin) and state language (Cyrillics) is allowed. If alphabetic part of number matches in writing by Cyrillics and Latin, it is specified Latin and if the specific letter of Cyrillics meets, alphabetic part is specified Cyrillics;

names of the pipeline for pipeline transport which is specified in foreign language (Latin);

numbers of the customs declaration which is specified in foreign language (Latin).

Number of state registration (Ukrainian, international or foreign) the vehicle is specified letters and in figures without gaps and dividing signs, and the name of the pipeline - letters without gaps and dividing signs.

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

The state sign of aircrafts is specified in foreign language (Latin).

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 ethyl alcohol are filled:

for fuel - in the kilograms and liters provided to temperature of 15 °C (with rounding to two signs after comma);

for ethyl alcohol - in decalitres and in decalitres of the 100 percent alcohol given to temperature of 20 °C (with rounding to four signs after comma).

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

5. The dates in 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 ethyl alcohol provided by form of such documents are 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 the corresponding cells of the document 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 ethyl alcohol 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 ethyl alcohol 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 replenishments (adjustments) of remaining balance of ethyl alcohol cannot begin with "0".

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 ethyl alcohol) with one date with identical sequence number is not allowed.

8. In excise delivery note, calculation of adjustment of excise delivery note details of person (taxpayer) realizing fuel and persons - the subject of managing - the receiver of fuel are specified:

for the legal entity and permanent mission - its full or abbreviated name and the EGRPOU code;

for physical person - surname, name, middle name (in the presence) and registration number of accounting card of the taxpayer or series (in the presence) and passport number (series and passport number are specified by physical persons entrepreneurs who have mark in the passport about the right to make payments on series and passport number);

for legal entities who are authorized on accounting of activities for cooperation agreements without formation of legal entity and are responsible for deduction and entering of taxes into the budget during execution of agreements: the name of the agreement, the name of the authorized person and the registration accounting number assigned to such person during capture on accounting of the agreement according to Item 63.6 of Article 63 and Item 64.6 of Article 64 of Chapter 5 of the Section II of the Code.

In excise delivery note, the calculation of adjustment of the excise delivery note constituted (constituted) by branch (structural division) of person, the implementing fuel, in the line "Code of Branch" of the document, intended for filling of details of person, the implementing fuel, the numerical number of branch (structural division) determined by such taxpayer is specified.

If the excise delivery note, calculation of adjustment of excise delivery note are filled with the taxpayer, number of branch or structural division in the corresponding document line is not put down.

In excise delivery note in the corresponding document line it can be specified determined by the taxpayer - the receiver of fuel numerical number of branch (structural division) of person - the subject of managing - the receiver of fuel (if necessary).

During realization of fuel through fuel-dispensing or maslorazdatochny column from excise warehouse which is the place of retail trade by fuel on which the license for the right of retail trade by fuel, the obligatory details of excise delivery note identifying the receiver of fuel, determined by subitems "g", "ґ" Item 231.1 of Article 231 of the Section VI of the Code (the EGRPOU code (for legal entities) or registration accounting number for cooperation agreements either registration number of accounting card of the taxpayer, or series (in the presence) and passport number is obtained (for physical persons), the full or abbreviated name of the legal entity or surname, name, middle name (in the presence) of physical person, registered as the taxpayer):

can not be filled only in case of fuel realization not to the subject of managing;

are surely filled in case of fuel realization to the subject of managing with indication of the data identifying such subject of managing.

9. In excise delivery note, calculation of adjustment of excise delivery note details of person (taxpayer) who realizes ethyl alcohol, and the subject of managing - the receiver of ethyl alcohol are specified:

for the legal entity and permanent mission - its full or abbreviated name and the EGRPOU code;

for physical person - surname, name, middle name (in the presence) and registration number of accounting card of the taxpayer or series (in the presence) and passport number (series and passport number are specified by physical persons entrepreneurs who have mark in the passport about the right to make payments on series and passport number);

for legal entities who are authorized on accounting of activities for cooperation agreements without formation of legal entity and are responsible for deduction and entering of taxes into the budget during execution of agreements, in excise delivery note, calculation of adjustment of excise delivery note the name of the agreement, the name of the authorized person and the registration accounting number assigned to such person during capture on accounting of the agreement according to Item 63.6 of Article 63 and Item 64.6 of Article 64 of Chapter 5 of the Section II of the Code are specified.

In excise delivery note, calculation of adjustment of the excise delivery note constituted (constituted) by branch (structural division) of person who realizes ethyl alcohol in the line "Code of Branch" of the document intended for filling of details of person which realizes ethyl alcohol the numerical number of branch (structural division) determined by such taxpayer is specified.

If the excise delivery note, calculation of adjustment of excise delivery note are filled with the taxpayer, number of branch or structural division in the corresponding document line is not put down.

In excise delivery note in the corresponding document line it can be specified determined by the taxpayer - the receiver of ethyl alcohol numerical number of branch (structural division) of person - the subject of managing - the receiver of ethyl alcohol (if necessary).

10. The code of fuel or ethyl alcohol in excise delivery notes, calculations of adjustment of excise delivery note, the request for replenishment (adjustment) of remaining balance of fuel, (adjustment) of remaining balance of ethyl alcohol according to UKT foreign trade activities is specified to the request for replenishment continuous procedure without punctuation marks (gaps, points, etc.) and contains 10 signs, except the liquefied gas (propane or mix of propane with butane), other gases, butane, isobutane in which the conditional code is specified.

For the liquefied gas (propane or mix of propane with butane), other gases, butane, isobutane (codes according to UKT foreign trade activities 2711 12 11 00, 2711 12 19th 00, 2711 12 91 00, 2711 12 93rd 00, 2711 12 94th 00, 2711 12 97th 00, 2711 13 10th 00, 2711 13 30th 00, 2711 13 91 00, 2711 13 97th 00, 2711 14 00th 00, 2711 19 00th 00, 2901 10 00th 10) on which the Code establishes identical rates of the excise tax, in excise delivery notes, calculations of adjustment of excise delivery note requests for replenishment (adjustment) of remaining balance of fuel the code of commodity subcategory according to UKT foreign trade activities is not specified, and the conditional code 2711 00 00 00 is specified.

In one document (excise delivery note) transaction only by one UKT foreign trade activities code (for the liquefied gas can be specified (propane or mix of propane with butane), other gases, butane, isobutane - to conditional code).

11. In excise delivery notes, calculations of adjustment of excise delivery note the two-symbolical code like the vehicle according to the Qualifier of modes of transport approved by the order of the Ministry of Finance of Ukraine of September 20, 2012 No. 1011 is specified (in edition of the order of the Ministry of Finance of Ukraine of June 01, 2018 No. 541).

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