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.
Prime Minister of Ukraine
A. Yatsenyuk
Approved by the Resolution of the Cabinet of Ministers of Ukraine of February 24, 2016, No. 114
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 ethyl alcohol, 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.
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