Advance Tax Payments Undermine Legitimate Business

The Fuel and Energy Business Association continues its consistent and determined efforts to change the tax regulation on fixed advance profit tax payments.

Since December 2024, all filling stations — regardless of their size or location — have been required to pay a fixed monthly advance payment on corporate income tax, ranging from UAH 30,000 to UAH 60,000.

This has led to systemic problems in the market:

  • 294 licenses have been revoked;
  • Over 60 companies have ceased operations;
  • Up to 35% of filling stations in frontline regions are either closed or on the verge of shutting down;
  • The share of the shadow market is growing;
  • Tax is being charged even on non-operational sites.

We have analyzed the root causes and consequences for the small and medium-sized business segment. More details are shared in the video by Tetiana Dumenkova, Deputy Chair of Fuel and Energy Business Association. Join the Association — because we are stronger together!


Watch the video address


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.