The State Tax Service of Ukraine has published new requirements for entrepreneurs engaged in fuel trading. The agency emphasized that any activity in this sector requires the appropriate license, and operating without it is prohibited by law.
This is reported by Finway
Main Licensing Requirements for Fuel Trade
The tax authorities stressed that to legally engage in wholesale fuel trade, a license for the supply of large batches of products must be obtained. A separate retail trade license is mandatory for selling to end consumers. At the same time, there is an exception: packaged fuel with a volume of up to 5 liters can be sold without going through licensing procedures.
“Without the proper license, any activity in this area is a violation.”
Territorial Binding and Sales Procedure
The State Tax Service specifically drew attention to the territorial binding of business activities. Wholesale fuel trade is only permitted from designated locations or at the legal address of the company. Retail sales are only possible through each individual gas station or specialized sales point, which must be registered.
Any sales outside these facilities are allowed only in exceptional situations and provided there is official accounting and the necessary permits. For end consumers, fuel is sold through gas stations, gas filling complexes, and specialized retail outlets.
Delivery of liquefied gas in cylinders using mobile means is separately permitted. However, such activity is only possible with full registration of the transport and mandatory use of cash register equipment.
The tax service emphasizes that compliance with current rules will help reduce the shadow turnover of fuel, strengthen control, and enhance safety in the oil product market. Entrepreneurs face fines and license revocation for violations of the requirements.
Additionally, the fuel cashback program in Ukraine has been extended until May 31, 2026, due to high fuel prices and sustained consumer demand.