After the agricultural enterprise receives a license for fuel storage, it may be subject to actual inspection by the fiscal service. As a result can be license revocation or a fine of 500,000 UAH, or even both.

We explain what problems farmers face the most and provide recommendations to avoid them. Therefore, a fine is threatened if:

1. A license for fuel storage was obtained after the purchase of fuel (paragraph 8 of Article 17 of the Law №481). We recommend to draw up lease agreements for vehicles with legal entities so that it is possible to place all the fuel received in the tanks of vehicles

2. A fuel storage license is issued by the tax authority in violation of the established deadlines for the issuance of a license. It is necessary to apply to the court to declare the actions/omissions of the tax authority illegal and to oblige to give a license within the deadline set for the issuance of licenses.

3. The fuel storage license has been revoked from the business entity, but the fuel is purchased during the absence of the license. In the case of license revocation, we recommend immediately apply for a new fuel storage license. During this period, fuel can be purchased (during the absence of a license) only in volumes that allow you to place fuel in the tanks of vehicles (own/leased).

4. The fact of storage of purchased fuel by the payer. That means, if the payer purchased fuel from the operator, but another person carried out its storage, there is no offense.

5. Storage in a specially adapted storage place. That means, if the purchased fuel is in the fuel tanks of vehicles, there is no offense.

The license can be revoked in the case of:

If the application for a license indicates the volume of the tank without taking into account the calibration tables (only the nominal volume, which may differ from the actual). The actual volume of the tank is calculated at the base of the calibration tables.

Carrying out the metrology of the tank includes, in particular, the production of calibration tables. Therefore, it is necessary to indicate in the application for a fuel storage license the actual volume of the tank, taking into account the calibration tables.

2. Development and approval of calibration tables was carried out by an expert

Order of the Ministry of Fuel and Energy of Ukraine № 281/171/578/155 dated 20.05.2008.4.3.2.4. Calibration tables for tanks in operation are approved by the head of the territorial body of the

State Committee of Ukraine for Technical Regulation and Consumer Policy or the head of the calibration laboratory authorized to calibrate the tanks.

It is necessary to place an order for the development and approval of calibration tables from the territorial body of the State Committee of Ukraine for Technical Regulation and Consumer Policy or a calibration laboratory authorized to calibrate tanks. For example, the authorized body is the State Enterprise "All-Ukrainian State Research and Production Center for Standardization, Metrology, Certification and Consumer Protection" (SE "USRPCSMCCP")

3. The tank has not been calibrated

Order of the Ministry of Fuel and Energy of Ukraine № 281/171/578/155 dated 20.05.2008.

Tank calibration - a set of operations performed to determine the capacity and calibration of the tank, making and approval of the calibration table.

4.1.3 According to the Law of Ukraine "On Metrology and Metrological Activity" vertical and horizontal tanks, temperature technique, level and density meters, metal roulettes with cargo, metro bars, level meters, fuel-dispensing units and oil-filling pumps, volume meters, scales, railway road tanks and other Instrumentation, Control and Automation equipment ​​which are used in determining the volume and mass of oil and petroleum products must be calibrated.

4.3.2.5 Periodic calibration of the tank is performed after the expiration of the calibration table, after overhaul and under the conditions of making structural changes to the tank that affect the capacity of the tank.

Tank metrology includes, in particular, verification and issuance of technical passports for tanks

We also explain the peculiarities of the actual inspections by the tax authorities:

✔️The actual audit is carried out without prior notice to the taxpayer;

✔️The subject of the audit is only those issues that are directly specified in the order and the direction of the audit, which must be provided to the taxpayer before its beginning;

✔️During the actual inspections on compliance with the requirements of the legislation in terms of fuel storage, the main primary documents that are examined are: documents for the purchase of fuel; the form 20-OPP for the payer's vehicles; documents confirming fuel consumption, etc.

✔️The absence of the payer's manager during the inspection is not a reason for not conducting it;

✔️ In case of absence / non-submission of primary documents by the payer, the inspectors draw up an act on the absence of documents, the refusal to sign which does not affect the conclusions of the inspection;

✔️ In case of refusal to receive / sign the inspection report, the tax authority sends it by mail. The validity of the conclusions of the inspection report is not affected by the payer's refusal.

The information was prepared by UAC Legal Advisory Service together with the team of Crowe A&A Ukraine, Crowe Erfolg Ukraine and Olga Bohdanova (partner of Crowe Erfolg Ukraine).