On June 19, 2025, a working meeting of members of the Fuel and Energy Business Association was held in Kyiv to discuss issues related to advance corporate income tax payments for companies engaged in retail fuel sales.

Participants joined efforts to develop proposals aimed at establishing a fair, transparent, and balanced taxation system for fuel stations. During the discussion, a package of initiatives was presented, including:

• Differentiation of advance payments based on fuel sales volumes, allowing for greater support of small and medium-sized enterprises;
• Introduction of a transitional period for newly established fuel stations, to encourage entrepreneurship and reduce entry barriers;
• Improvement of the licensing revocation mechanism, including the introduction of a warning stage, a system of temporary suspension, and recognition of force majeure circumstances;
• Automation and digitalization of the license revocation process to reduce unjustified tax pressure on businesses;
• The ability to allocate overpaid advance tax amounts toward other tax obligations or future reporting periods.

Particular attention was paid to combating the illegal fuel market, as any changes would remain ineffective without proper enforcement in this area.

“We firmly believe that honest businesses deserve government support through a fair tax policy. The proposed mechanisms will help balance budget revenues with the real capacities of market participants,” said Tetiana Dumenkova, Deputy Chair of the Association.

The Association calls on all relevant stakeholders – government authorities, members of Parliament, and the expert community – to engage in constructive dialogue on the implementation of the proposed changes.

For comments and additional information, please contact:

• Email: fuelenergobiz@fea.org.ua
• Phone: +38 (096) 965 52 55
• Contact person: Tetiana Dumenkova, +38 (067) 508 81 73