On December 12, the Fuel and Energy Business Association (FEBA) held a practical webinar with Tetiana Potopalska, a leading expert in tax and licensing legislation. The session focused on the significant legislative shifts introduced by Laws No. 3817 and No. 4536-IX, which directly impact the operational rights of every market operator. The event brought together gas station owners, lawyers, and accountants from across Ukraine to discuss these new conditions.

The New Licensing Criterion: Wages
The right to trade excisable goods is now directly linked to the average wage level of employees. The State Tax Service (STS) will analyze these indicators automatically, and failure to meet the requirements may lead to license annulment.

How much must be paid?
No less than  (Minimum Monthly Wage): If all of the entity’s retail points are located more than 50 km from Kyiv or regional centers and have sales floors under.
No less than: If at least one point is within 50 km of Kyiv or a regional center, or has a sales floor exceeding.
Average Wage Components:
Included: Base salary, bonuses, indexation, regular payments subject to USC (Unified Social Contribution), vacation pay, and business trip compensation.
NOT Included: One-time material aid, civil law contract (CLC) payments, maternity/pregnancy leave payments, and per diems.
 
The 50 km Distance: How to Verify It Properly
Defining distance has become a point of major debate. According to the licensing authorities:
The State GeoCadastre does not have the authority to issue certificates for commercial confirmation of licensing conditions.
Since Law No. 3817 does not specify a measurement method, the following are considered appropriate sources:
Local Government Bodies: Certificates from executive committees or councils.
Ukravtodor: Data regarding road distances between settlements.
State Statistics Service: Extracts from official administrative-territorial directories.
Google Maps: The simplest method—a screenshot showing the distance measured “as the crow flies” (straight line).
FEBA Recommendation: Keep screenshots with markers as part of your reporting records.
 
Sales Floor Requirements
According to DSTU 4303:2004, a sales floor (trading hall) is strictly the area for customer service where equipment, cash registers, and staff workstations are located.
Administrative, warehouse, and utility rooms are not counted toward the  limit.
Advice for Operators: Ensure you have an up-to-date floor plan or scheme with clear zoning of areas and the functions of each room.
 
Future Changes and EU Strategy
Ukraine is moving toward adapting its tax legislation to EU standards. This includes:
Updating tax rates on tobacco and alcohol.
A planned significant increase in the tax burden scheduled for 2026.

FEBA continues to support businesses, helping you protect your rights amidst complex legislative changes!