Tax Prepayment Requirements for SMEs in the Fuel and Energy Sector Must Be Reviewed

The Fuel and Energy Business Association has appealed to the Parliamentary Committee on Finance, Taxation and Customs Policy to revise the new monthly corporate income tax prepayment rules imposed on fuel retail stations.

What is the issue?
Since July 2024, fuel stations are required to pay a fixed monthly advance tax, even in the absence of actual profit. The amount is calculated based on the data from the Unified License Register. This has already resulted in:
• more than 290 licenses being terminated in the first half of 2025 alone;
• losses exceeding UAH 586 million;
• an increase in the share of the illegal market to 30% in front-line regions.

Our proposals:
• link advance payments to actual turnover;
• introduce a preferential transition period for new market entrants;
• avoid automatic license revocation due to payment delays.

These changes must be discussed with business and industry experts. We call for an open dialogue and a balanced approach.

Andriy Kopylov
Head of the Standards Committee 

Personnel training specialist with over 20 years of experience in fuel companies. Has conducted more than a thousand training sessions for filling station network managers. Involved in the development and implementation of fuel standards, customer service standards, and operational procedures for fuel industry professionals.