The leading business publication Mind has released a comprehensive analytical piece featuring Tetiana Dumenkova, Deputy Head of the Fuel and Energy Business Association (FEBA). The article explores the pivotal regulatory and tax shifts already impacting—or soon to impact—the financial models and daily administration of fuel companies in 2026.

This digest summarizes the most critical innovations affecting tax burdens, licensing risks, and working capital costsfor market operators.

Key Innovations of 2026: At a Glance

1. Phased Increase in Fuel Excise Duties

As of January 1, 2026, excise rates for major fuel types have increased:

Fuel Type	Old Rate (EUR/1000L)	New Rate (EUR/1000L)
Gasoline	271.7	300.8
Diesel	215.7	253.8
Autogas (LPG)	173.0	198.0

For gas station operators, this translates to higher cost of goods sold (COGS), increased pressure on working capital, and a mandatory revision of pricing strategies.

2. Advance Corporate Income Tax Payments for Gas Stations

The mechanism of monthly advance payments for every retail site listed in the registry remains in effect for 2026:

• Fixed Payment: The amount is fixed and does not depend on sales volume, actual profit, or downtime.
• Automatic Obligation: The duty arises automatically based on registry data.
• License Risk: Failure to pay can serve as grounds for a decision to terminate the license.

For small and medium-sized enterprises (SMEs), this represents a constant cash outflow regardless of actual financial performance.

3. Licensing: Stricter Digital Requirements

A new logic in the administration of excisable goods amplifies the role of:

• Electronic Identification: Communication via the “E-cabinet” is now mandatory (non-compliance carries risks of license refusal or suspension).
• Unified Register of Licensees: Keeping data up-to-date is critical.
• Financial Criteria: Requirements regarding average salary/income levels now carry the risk of license revocation if violated.

4. Customs Regulation and Imports

CMU Resolution No. 1795 (dated Dec 31, 2025) introduced licensing and quoting for specific operations in 2026, including energy resources and controlled substances. Importers must proactively verify UKT ZED codes (HS codes), coordinate with brokers, and avoid operational halts due to formal discrepancies.

Practical FEBA Checklist for Business

• Financial Review: Update your financial model to reflect the 2026 excise rates.
• Registry Audit: Conduct a thorough audit of licenses and register entries.
• Digital Compliance: Test E-cabinet functionality and e-identification protocols.
• Logistics Check: Assess customs risks for all planned import operations.

FEBA consistently emphasizes: Regulatory policy must account for the actual capacity of small and medium businesses, rather than focusing solely on the fiscal needs of the state budget.

The full text of the article is available on the Mind website.